Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments
Letter of Instructions No. 1453, issued on April 4, 1985, affirms the tax-exempt status of the National Kidney Foundation of the Philippines, exempting it from income taxes, customs duties, and other government levies. The directive clarifies that the Foundation, which primarily offers free hospital services and is still in the process of establishing its facilities, should not be affected by the tax exemptions withdrawal outlined in Presidential Decree No. 1931. The government aims to support the Foundation in its mission to provide specialized health services, aligning with the state policy to enhance the welfare of the Filipino people. The instructions take effect immediately.
Quick Answers
- What is Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments about?
- Letter of Instructions No. 1453, issued on April 4, 1985, affirms the tax-exempt status of the National Kidney Foundation of the Philippines, exempting it from income taxes, customs duties, and other government levies. The directive clarifies that the Foundation, which primarily offers free hospital services and is still in the process of establishing its facilities, should not be affected by the tax exemptions withdrawal outlined in Presidential Decree No. 1931. The government aims to support the Foundation in its mission to provide specialized health services, aligning with the state policy to enhance the welfare of the Filipino people. The instructions take effect immediately.
- What type of law is Letter of Instructions No. 1453?
- Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments (Letter of Instructions No. 1453) is a Philippine Presidential Issuances enacted by the Congress of the Philippines.
- When was Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments enacted?
- Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments (Letter of Instructions No. 1453) was enacted on Apr 4, 1985.
- What is the citation for Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments?
- Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments, Letter of Instructions No. 1453, Apr 4, 1985 (Philippines)
Law Information
- Reference Number
- Letter of Instructions No. 1453
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Letters of Instructions
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
April 4, 1985
LETTER OF INSTRUCTIONS NO. 1453
| TO | : | The Minister of Finance |
| The Commissioner of Internal Revenue | ||
| The Acting Commissioner of Customs | ||
| All Concerned |
WHEREAS, under Section 13 of Presidential Decree No. 1832, the National Kidney Foundation of the Philippines is exempt from all income and other internal revenue taxes, tariff and customs duties and all other kinds of taxes, fees, charges and assessments levied by the Government and its political subdivisions, agencies and instrumentalities;
WHEREAS, the Foundation is not a profit-oriented institution, such that at present around ninety-five percent (95%) of its patients are ingredients to whom hospital services are given free of charge;
WHEREAS, the Foundation is still in its organizational stage, and its main hospital building is still under construction;
WHEREAS, there is a need for the Government to support the Foundation in pursuance of the State policy to secure the well-being of the Filipino people by providing them with specialized health and medical services such as those being rendered by the Foundation;
WHEREAS, Presidential Decree No. 1931 withdrew all tax exemptions in favor of government-owned or controlled corporations, including their subsidiaries;
WHEREAS, there is a need to clarify the provisions of Presidential Decree No. 1931 in that it was not intended to hamper the activities of service-oriented government institutions like the Foundation:
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution and by law, do hereby direct:
1. The National Kidney Foundation of the Philippines shall not be covered by the provisions of Presidential Decree No. 1931, and shall continue to be exempt from all income and other internal revenue taxes, tariff and customs duties, and all other kinds of taxes, fees charges and assessments levied by the Government and its political subdivisions, instrumentalities and agencies.
2. This Letter of Instructions shall take effect immediately.
DONE in the City of Manila, this 4th day of April, in the year of Our Lord, Nineteen Hundred and Eighty-Five.
Cite This Law
Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments, Letter of Instructions No. 1453, Apr 4, 1985 (Philippines)
Exemption of National Kidney Foundation of the Phil. from Payment of Taxes, Fees, Charges, and Assessments, Letter of Instructions No. 1453 (Phil. 1985)
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