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Tax Privileges of a Duly Registered Labor Organization

BIR Ruling No. 014-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 25, 1984

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January 25, 1984 BIR RULING NO. 014-84 24-cc-116-82-014-84 Gentlemen : I have the honor to inform you that since you are a duly registered labor organization with Registration Certificate No. 2938-IP issued on February 22, 1960, your income and property including the gifts or donations that you may receive from fraternal and similar organization, local or foreign are free from taxes, duties and assessments, pursuant to Article 292 of P.D. No. 442 as amended by P.D. No. 570-A or the Labor Code of the Philippines. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner

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