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    Tax Matrix

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    Julo R. Taleon
    This document summarizes tax exemptions for various types of corporations, institutions, and associations in the Philippines. It shows that charitable, religious, non-stock educational institutions, and government educational institutions are exempt from income tax, real property tax, donor's tax, estate tax, VAT, and customs duties in most cases. Exemptions vary depending on the specific type of organization and tax.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Tax Matrix

    Uploaded by

    Julo R. Taleon
    56 views1 page
    This document summarizes tax exemptions for various types of corporations, institutions, and associations in the Philippines. It shows that charitable, religious, non-stock educational institutions, and government educational institutions are exempt from income tax, real property tax, donor's tax, estate tax, VAT, and customs duties in most cases. Exemptions vary depending on the specific type of organization and tax.

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    This document summarizes tax exemptions for various types of corporations, institutions, and associations in the Philippines. It shows that charitable, religious, non-stock educational institutions, and government educational institutions are exempt from income tax, real property tax, donor's tax, estate tax, VAT, and customs duties in most cases. Exemptions vary depending on the specific type of organization and tax.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    56 views1 page

    Tax Matrix

    Uploaded by

    Julo R. Taleon
    This document summarizes tax exemptions for various types of corporations, institutions, and associations in the Philippines. It shows that charitable, religious, non-stock educational institutions, and government educational institutions are exempt from income tax, real property tax, donor's tax, estate tax, VAT, and customs duties in most cases. Exemptions vary depending on the specific type of organization and tax.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    CORPORATIONS/INSTITUTIONS/ INCOME REAL PROPERTY DONOR’S TAX ESTATE TAX VAT LOCAL TAX CUSTOMS DUTIES

    ASSOCIATIONS TAX TAX Sec.234 Sec.101 A (3) Sec.87 D Sec.105 3rd par. Sec.193 RA7160 RA10863 Sec.800
    RA7160
    Charitable - Sec. 30(E) NIRC  Actually CARTER-CPS  × × ×
    Directly *Charitable *Charitable
    Exclusively *Accredited *Social
    non-govt org. *Cultural
    Religious - Sec. 30(E) NIRC  *provided; land, *Research × × × ×
    building, institution
    Non-Stock/Profit Educational
    improvements *Trust × ×  
    Institution - Art. 14 par.4 (3) Consti.
     ADE used *Educ.(Non- *Cooperatives *Consti. Art. 14
    Stock/profit) *Non-Stock/Profit par.4 (3)
    *incidental *Religious Hospitals and
    facilities are no *Cultural Educational
    longer covered *Philanthropic institutions
    by ADE (Lung *Social *Water Districts
    Government Educational  Center v. Rosas) ×  - 0% × 
    Institution - Sec. 30(I) NIRC *not more *RA9500 Sec. *RA9500 Sec. 25(c)
    than 30% shall 25(d)
    be used for -UP Charter of
    admin. 2008
    purposes
    *nature of
    organization is
    immaterial
    *sale of
    goods/services
    - Exempt with regularity
    × - Taxable or habituality

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