Tax Exemption for Donations to International Civic Organizations, Religious or Charitable Institutions
Republic Act No. 1916, enacted on June 22, 1957, exempts all forms of donations and imported articles designated for international civic organizations, religious, or charitable institutions from taxes and duties in the Philippines. This exemption applies only when donations are verified as intended for civic, religious, or charitable purposes, and not for resale or profit. If the donated articles are later sold or transferred for a fee, taxes and duties must be paid at double the standard rate. The Department of Finance is tasked with creating rules and regulations for the act's implementation. The law took effect upon its approval.
Law Information
- Reference Number
- Republic Act No. 1916
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 22, 1957
REPUBLIC ACT NO. 1916
AN ACT EXEMPTING FROM THE PAYMENT OF ALL TAXES AND DUTIES ALL DONATIONS IN ANY FORM AND IMPORTATIONS OF ARTICLES WHICH ARE DONATIONS TO INTERNATIONAL CIVIC ORGANIZATIONS, RELIGIOUS OR CHARITABLE INSTITUTIONS AND PROVIDING PENALTIES FOR VIOLATION THEREOF
SECTION 1. The provisions of existing laws to the contrary notwithstanding, all donations in any form and all articles imported into the Philippines, consigned to a duly incorporated or established international civic organization, religious or charitable society or institution for civic, religious or charitable purposes shall be exempt from the payment of all taxes and duties upon proof satisfactory to the Commissioner of Customs and/or Collector of Internal Revenue that such donations in any form and articles so imported are donations for its use or for free distribution and not for barter, sale or hire: Provided, however, That in case such articles are subsequently conveyed or transferred to other parties for a consideration, taxes and duties shall be collected thereon at double the rate provided under existing laws payable by the transferor: Provided, further, That rules and regulations shall be promulgated by the Department of Finance for the implementation of this Act. cdt
SECTION 2. This Act shall take effect upon its approval.
Approved: June 22, 1957
Published in the Official Gazette, Vol. 53, No. 19, p. 6466 on October 15, 1957
Cite This Law
Tax Exemption for Donations to International Civic Organizations, Religious or Charitable Institutions, Republic Act No. 1916, Jun 22, 1957 (Philippines)
Tax Exemption for Donations to International Civic Organizations, Religious or Charitable Institutions, Republic Act No. 1916 (Phil. 1957)
Related Laws
- Authorizing the PCSO to Hold Horse Races for Charitable, Relief and Civic PurposesRepublic Act No. 79 • Oct 21, 1946 • Statutes
- Amendments to Par. (H), Section 30 of NIRC of 1977 Re: Charitable and Other ContributionsBatas Pambansa Blg. 45 • Dec 18, 1979 • Statutes
- Grant of Tax Exemption to International Rice Research InstituteRepublic Act No. 2707 • Jun 18, 1960 • Statutes
- An Act Amending Act Numbered Fourteen Hundred and Seven by Extending the Provisions of Subsection (B) of Section Nine thereof to Religious, Educational, and Charitable InstitutionsAct No. 2371 • Feb 28, 1914 • Statutes
- Amendment to the NIRC Re: Tax on Winnings and Amusement Tax Payable by Charitable InstitutionsRepublic Act No. 586 • Sep 22, 1950 • Statutes
- National Government Center (NGC) Housing and Land Utilization Act of 2003Republic Act No. 9207 • May 17, 2003 • Statutes
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law