BIR Ruling

October 21, 1971 Delegate E. Voltaire Garcia II Constitutional Convention Manila S i r : This refers to your letter dated October 19, 1971 requesting data on the amount of income taxes and real estate property taxes paid by religious denominations and organizations for the last 10 years. cdt In reply thereto, I have the honor to inform you that as regards income taxes, this Office does not keep separate statistics on payments of said taxes by religious denominations and organizations. Payments of income taxes by specific religious denominations are available but the same may not be given in view of the provisions of Section 347 of the Tax Code which prohibits internal revenue officers from divulging such information. Moreover, religious denominations and organizations are exempt from income tax in respect to income received by them, except the income derived from their properties or from any activity conducted for profit. (Sec. 27(e), Tax Code). In other words, if income taxes are collected from these institutions, they would appear to be negligible. As regards payment of the real estate property taxes, please be informed that this Office does not collect said taxes. It is suggested that you pose your query on this matter with the Department of Finance. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue