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Supreme Court affirms condo dues not subject to tax

condo for rent in cebu it park

The Supreme Court (SC) affirmed an earlier Makati City court ruling that condominium dues are not subject to tax. In a 33-page decision, the SC 1st Division nullified a Bureau of Internal Revenue (BIR) circular in 2012 which would have imposed 12% value-added tax (VAT) and 32% income tax on association dues, membership, and other…

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