Scribd Logo
Upload

Welcome to Scribd!

  • 112 views

    Tax Exemption

    Uploaded by

    Heber Bacolod
    The document is a letter from the Central Philippine Union Conference Corporation of the Seventh-day Adventist Church to the Office of the Treasurer in Calbayog City, Western Samar requesting a property tax exemption certification. It summarizes the church's purpose of facilitating gospel proclamation and managing its properties. It also cites provisions from the Philippine Constitution and Local Government Code exempting charitable, religious and educational institutions from taxation, with exceptions. The church is requesting tax exemption for its lot in Calbayog City containing church, school and academy buildings.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd

    Tax Exemption

    Uploaded by

    Heber Bacolod
    112 views2 pages
    The document is a letter from the Central Philippine Union Conference Corporation of the Seventh-day Adventist Church to the Office of the Treasurer in Calbayog City, Western Samar requesting a property tax exemption certification. It summarizes the church's purpose of facilitating gospel proclamation and managing its properties. It also cites provisions from the Philippine Constitution and Local Government Code exempting charitable, religious and educational institutions from taxation, with exceptions. The church is requesting tax exemption for its lot in Calbayog City containing church, school and academy buildings.

    Original Description:

    tax exemption

    Copyright

    © © All Rights Reserved

    Available Formats

    DOC, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document is a letter from the Central Philippine Union Conference Corporation of the Seventh-day Adventist Church to the Office of the Treasurer in Calbayog City, Western Samar requesting a property tax exemption certification. It summarizes the church's purpose of facilitating gospel proclamation and managing its properties. It also cites provisions from the Philippine Constitution and Local Government Code exempting charitable, religious and educational institutions from taxation, with exceptions. The church is requesting tax exemption for its lot in Calbayog City containing church, school and academy buildings.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    112 views2 pages

    Tax Exemption

    Uploaded by

    Heber Bacolod
    The document is a letter from the Central Philippine Union Conference Corporation of the Seventh-day Adventist Church to the Office of the Treasurer in Calbayog City, Western Samar requesting a property tax exemption certification. It summarizes the church's purpose of facilitating gospel proclamation and managing its properties. It also cites provisions from the Philippine Constitution and Local Government Code exempting charitable, religious and educational institutions from taxation, with exceptions. The church is requesting tax exemption for its lot in Calbayog City containing church, school and academy buildings.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 2

    Central Philippine Union Conference

    112 Gorordo Avenue, P.O. Box 3, Cebu City 6000 Philippines Tel. #(63) (032) 412-2100 Fax: (63) (032) 412-2043 www.cpucsda.org

    OFFICE OF THE LEGAL & CORPORATE SERVICES

    November 6, 2017

    To: Office of the Treasurer


    Calbayog City, Western Samar

    Dear Sir/Madam:

    Greetings from the Seventh-Day Adventist Church.

    Our Institution, Central Philippine Union Conference Corporation of the Seventh-day Adventist
    Church, formerly Central Philippine Union Mission of the Seventh-day Adventists was
    established as a religious society or organization with the purpose/s stated in the fifth article of
    its incorporation which reads;

    FIFTH – That the general and principal purpose and object for which this corporation is
    formed is to facilitate the proclamation of the everlasting gospel in the context of the
    three angels’ message of Revelation 14:6-12 to all people within its territory, leading
    them to accept Jesus as personal savior and to unite with His Church, and nurturing them
    in preparation for his soon return, to administer the temporalities and manage the
    properties or estate of the Central Philippine Union Conference Corporation of the
    Seventh-day Adventist Church, xxxx, the management and operation of churches,
    chapels, publishing houses, book and periodical centers, medical or health
    institutions, clinics, hospitals, sanitariums, health food centers, seminaries,
    community development and relief agencies and educational institutions from pre-
    school, elementary, secondary, tertiary and vocational school levels,xxxxx (See
    Attached Amended Articles of Incorporation – ANNEX A)

    The 1987 Constitution of the Philippines, article VI Section 28-3 states that:

    “Charitable Institutions, Churches, and parsonage or convents appurtenant thereto,


    mosques, non-profit cemeteries, and all lands, buildings and improvements, actually,
    directly, and exclusively used for religious, charitable or educational purposes shall
    be exempt from taxation.”
    The Local Government Code also restates this Constitutional provision in Section 234-B with the
    express exception of the Withdrawal of Tax Exemption Privileges in Section 193 of the same
    Code, which provides;

    SECTION 234. Exemptions from Real Property Tax. - The following are exempted from
    payment of the real property tax:

    (a.) xxx

    (b.) Charitable institutions, churches, parsonage or convents appurtenant thereto, mosques,


    non-profit or religious cemeteries, and all lands, buildings and improvements,
    actually, directly, and exclusively used for religious, charitable or educational
    purposes shall be exempt from taxation.”

    SECTION 193. Withdrawal of Tax Exemption Privileges. - Unless otherwise provided in


    this Code, tax exemptions or incentives granted to, or presently enjoyed by all
    persons, whether natural or juridical, including government-owned or -controlled
    corporations, except local water districts, cooperatives duly registered under R.A.
    No. 6938, non-stock and non-profit hospitals and educational institutions, are
    hereby withdrawn upon the effectivity of this Code.

    In view of the foregoing provisions of laws, the church would like to request your office for the
    issuance of PROPERTY TAX EXEMPT CERTIFICATION our Lot situated in your City
    specifically in Km 730 DaangMaharlika, Barangay San Policarpo which our Church, Elementary
    School and Academy buildings are situated.

    Thank you and GOD BLESS CALBAYOG.

    Respectfully,

    Evin M. Villaruben, CPA


    Legal and Corporate Officer

    You might also like

    pFad - Phonifier reborn

    Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

    Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


    Alternative Proxies:

    Alternative Proxy

    pFad Proxy

    pFad v3 Proxy

    pFad v4 Proxy