Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
NATIONAL TAXES Who (or what) are those exempted in paying taxes?
➔ refer to national internal revenue taxes imposed 1. Charitable institutions, churches, parsonages or
and collected by the national government convents appurtenant thereto, mosques, and
through the Bureau of Internal Revenue (BIR) nonprofit cemeteries and all lands, buildings and
improvements actually, directly and exclusively
used for religious, charitable or educational
The Forms of Taxes Imposed on Persons and
purpose (Article VI, Section 28, Paragraph 3).
Property
2. Non-stock non-profit educational institutions
A. Personal, capitation or poll taxes
used actually, directly, and exclusively for
Taxes of fixed amount upon residents or persons of a educational purposes (Article XVI, Section 4(3)).
certain class without regard to their property or
Exempted to tax as state in the Article 283 of Rules
business.
and Regulations Implementing Local Government
B. Property Taxes Code of 1991 (RA 7160)
Taxes imposed on the income of the taxpayers from → Printer and/or publisher of books or other reading
whatever sources it is derived. Tax on all yearly profits materials prescribed by DECS (now DepEd) as school texts
arising from property, possessions, trades. or references, insofar as receipts from the printing and /or
publishing thereof are concerned.