Senate Bill No. 717, 16th Congress of the Republic

Long Title
AN ACT EXEMPTING MEMBERSHIP FEES, AND OTHER ASSESSMENTS/CHARGES COLLECTED BY CONDOMINIUM CORPORATIONS FROM VALUE-ADDED TAX, AMENDING FOR THE PURPOSE SECTION 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
NATIONAL INTERNAL REVENUE CODE (AMENDING SECTION 109 (A)
Date filed
October 7, 2013

Senate Bill No. 2250, 16th Congress of the Republic

Long Title
AN ACT CLASSIFYING THE ASSOCIATION DUES AND MEMBERSHIP FEES COLLECTED BY HOMEOWNERS ASSOCIATION OR CONDOMINIUM CORPORATION FROM THEIR MEMBERS OR TENANTS AS EXCLUDED FROM INCOME TAX OR VALUE ADDED TAX AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 8424 AND FOR OTHER PURPOSES
Short Title
AMENDING SECS. 30 (C), 32, 109 (T), NIRC (HOMEOWNERS ASSOCIATION/CONDOMINIUM CORPORATION)
Date filed
May 28, 2014