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Tax Matrix

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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Julo R. Taleon
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107 views1 page

Tax Matrix

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.

Uploaded by

Julo R. Taleon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on 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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