Reinstating the Tax Exemption on Donations from Fraternal Labor Organizations
Executive Order No. 950, issued on May 1, 1984, reinstates the tax exemption on donations received by labor organizations from fraternal organizations, both local and foreign, as outlined in Article 243 of the Labor Code of the Philippines. This reinstatement aims to incentivize projects that promote workers' welfare, a goal that was undermined by previous laws, specifically Presidential Decree No. 1395 and Executive Order No. 860. The order reflects the government's commitment to support trade unionism and repeals any inconsistent prior issuances. The executive order was published in the Official Gazette on June 25, 1984.
Law Information
- Reference Number
- Executive Order No. 950
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Executive Orders
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
May 1, 1984
EXECUTIVE ORDER NO. 950
REINSTATING THE TAX EXEMPTION ON DONATIONS FROM FRATERNAL LABOR ORGANIZATIONS UNDER ARTICLE 243 OF THE LABOR CODE OF THE PHILIPPINES
WHEREAS, labor organizations had been exempted under Article 243 of the Labor Code from taxes, duties and other assessments on donations received from fraternal organizations, local or foreign;
WHEREAS, the purpose of said exemptions was to provide incentive for projects designated to promote the welfare of the workers;
WHEREAS, that objective was nullified by the removal of said exemptions by subsequent issuances, particularly Presidential Decree No. 1395 and Executive Order No. 860;
WHEREAS, consistent with the commitment of the State to promote trade unionism, the reinstatement of said exemptions is highly desirable and necessary;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, do hereby reinstate the exemptions granted to labor organizations under Article 242 of the Labor Code.All issuances inconsistent with this Order are hereby repealed. cd i
DONE in the City of Manila, this 1st day of May, in the year of Our Lord, Nineteen Hundred and Eighty-Four.
Published in the Official Gazette, Vol. 80 No. 26 page 3540 on June 25, 1984.
Cite This Law
Reinstating the Tax Exemption on Donations from Fraternal Labor Organizations, Executive Order No. 950, May 1, 1984 (Philippines)
Reinstating the Tax Exemption on Donations from Fraternal Labor Organizations, Executive Order No. 950 (Phil. 1984)
Related Laws
- Exemption of Income and Properties of Rural Workers Organizations from Taxes, Duties and Other AssessmentsExecutive Order No. 951 • May 1, 1984 • Presidential Issuances
- Reinstating the Travel Tax Exemption Policy Granted to Travellers from Mindanao and Palawan Bound for Countries in the EAGAMemorandum Order No. 73 • Oct 24, 2014 • Presidential Issuances
- Exemption from Payment of Wharfage Dues on All Foreign Donations Consigned to the MSSDLetter of Instructions No. 819 • Feb 27, 1979 • Presidential Issuances
- Exemption from Payment of Donor's Tax of American-Owned Private Lands Acquired Under Laurel-Langley AgreementPresidential Decree No. 697 • May 9, 1975 • Presidential Issuances
- Exemption of Motor Vehicles of Embassy Officials and Other Diplomats from Additional Specific DutyExecutive Order No. 491 • Jan 12, 2006 • Presidential Issuances
- Tax Exemption for Donations to International Civic Organizations, Religious or Charitable InstitutionsRepublic Act No. 1916 • Jun 22, 1957 • Statutes
Browse More Presidential Issuances
Explore other laws in the Presidential Issuances category.
View All Presidential IssuancesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law