BIR Revenue Memorandum Circular No. 9-2013 Clarifying the Taxability of Association Dues, Membership Fees, and Other Assessments/Charges Collected by Homeowners’ Associations
2013 / Jan

BIR Revenue Memorandum Circular No. 9-2013 Clarifying the Taxability of Association Dues, Membership Fees, and Other Assessments/Charges Collected by Homeowners’ Associations

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 9-2013, January 29, 2013 ]

CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES, AND OTHER ASSESSMENTS/CHARGES COLLECTED BY HOMEOWNERS’ ASSOCIATIONS



Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City