Assessing the validity of imposition of VAT on association dues, membership fees, and other assessments/charges collected by condominium corporations

• Main Author: Aquino, Johanna M.
• Format: text
• Language: English
• Published: Animo Repository 2015
• Subjects: Value-added tax—Philippines; Condominium fees—Taxation—Law and legislation—Philippines; Taxation-State and Local; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6812
• Institution: De La Salle University

The Commissioner of Bureau of Internal Revenue (―BIR‖), who is given the power to interpret the provisions of the National Internal Revenue Code, as amended (―NIRC‖), and other tax laws, regularly issues revenue memorandum circular to clarify or amplify certain or pertinent portions of the NIRC and...