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                    [ArticleID] => 1353870
                    [Title] => Tax on condominium dues: It ain’t over ‘til it’s over
                    [Summary] => 
Taxpayers, specifically condominium corporations and unit owners rejoiced when the Court of Tax Appeals (CTA) came up with the recent decision in the case of Officemetro Philippines, Inc. (Formerly Regus Centres, Inc.) vs. Commissioner of Internal Revenue, CTA Case No. 8382 (Officemetro case).

                    [DatePublished] => 2014-08-05 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1169163
                    [AuthorName] => Beverly I. Mendoza
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
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                    [ArticleID] => 1337973
                    [Title] => Condo dues not subject to tax – court
                    [Summary] => 
The Court of Tax Appeals (CTA) has ruled that condominium or association dues as well as other fees collected from unit owners are not subject to income tax and withholding tax.

                    [DatePublished] => 2014-06-23 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804021
                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20140623/Court-of-Tax-Appeals-building.jpg
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            [2] => Array
                (
                    [ArticleID] => 1280270
                    [Title] => Legendary immaturity in business
                    [Summary] => 
Typically the word “immaturity” is not a word we associate with business people. When most folks think of business behavior, they conjure up noble terms like “professionalism,” “discipline” or “strategic,” to name a few. Immaturity? This is how we talk about adolescent children!

                    [DatePublished] => 2014-01-20 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1371351
                    [AuthorName] => James Michael Lafferty
                    [SectionName] => Lifestyle Business
                    [SectionUrl] => business-life
                    [URL] => http://img138.imageshack.us/img138/3985/e8vd.jpg
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            [3] => Array
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                    [ArticleID] => 892694
                    [Title] => VAT, condo taxes to pad owners’ dues?
                    [Summary] => 
CONDO TAXES: The Bureau of Internal Revenue circular clarifying the taxability of condominium and homeowners association dues, membership fees and other charges may need further clarification for plain folk who may not understand what will hit them in the new year.

                    [DatePublished] => 2013-01-03 00:00:00
                    [ColumnID] => 135304
                    [Focus] => 0
                    [AuthorID] => 1804858
                    [AuthorName] => Federico D. Pascual Jr.
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
                )

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                    [ArticleID] => 884516
                    [Title] => Anticipated ‘rise’ in condo living
                    [Summary] => 
The growing number of condominium projects in the country can be attributed to the emerging connotation of Filipinos that living in a condo unit suggests a chic contemporary lifestyle (apart, of course, from the belief that maintenance is trouble-free).

                    [DatePublished] => 2012-12-11 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1683355
                    [AuthorName] => Rey Taduran Llesol
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

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                (
                    [ArticleID] => 868259
                    [Title] => BIR scraps tax shield on condo dues, fees
                    [Summary] => 
The Bureau of Internal Revenue (BIR), the government’s main revenue collecting agency, has removed the tax exemptions previously granted to condominium operators for the association dues and membership fees they charge their tenants.

                    [DatePublished] => 2012-11-19 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804708
                    [AuthorName] => Iris Gonzales
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => http://imageshack.us/a/img641/2025/bus2newthumb.jpg
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            [6] => Array
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                    [ArticleID] => 487893
                    [Title] => Are landowners obliged to pay association dues?
                    [Summary] => Dear Nanay, 

My question is regarding real estate investments.
                    [DatePublished] => 2009-07-20 00:00:00
                    [ColumnID] => 133549
                    [Focus] => 0
                    [AuthorID] => 1749293
                    [AuthorName] => Socorro C. Ramos
                    [SectionName] => Lifestyle Business
                    [SectionUrl] => business-life
                    [URL] => 
                )

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                    [ArticleID] => 41170
                    [Title] => PPA reverts to old wharf fee rates
                    [Summary] => 
            
                    [DatePublished] => 2008-01-28 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Metro
                    [SectionUrl] => metro
                    [URL] => 
                )

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                (
                    [ArticleID] => 321214
                    [Title] => Capitol tells Cebeco to pay P70M tax dues
                    [Summary] => The provincial government has pushed the Cebu Electric Cooperative I, II and III to settle its franchise tax dues, amounting to over P70-million inclusive of interests and surcharges, which accumulated from 1992 to last year.


Provincial treasurer Roy Salubre said Cebeco earlier refused to pay the franchise tax to Capitol contending that electric cooperatives were exempted from such tax. But in a similar case involving Laguna province, a court recently ruled otherwise.


                    [DatePublished] => 2006-02-11 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 242234
                    [Title] => Manotoc to pull out of polls
                    [Summary] => The NGAP (National Golf Association of the Philippines) yesterday allayed fears that the issuance of an old directive on membership dues that may run up to hundreds of thousands, or even millions of pesos to be paid by member clubs is literally driving a wedge between the golf body and a group seeking new mandate in the local golf hierarchy.


                    [DatePublished] => 2004-03-12 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Sports
                    [SectionUrl] => sports
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DUES

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                    [ArticleID] => 1353870
                    [Title] => Tax on condominium dues: It ain’t over ‘til it’s over
                    [Summary] => 
Taxpayers, specifically condominium corporations and unit owners rejoiced when the Court of Tax Appeals (CTA) came up with the recent decision in the case of Officemetro Philippines, Inc. (Formerly Regus Centres, Inc.) vs. Commissioner of Internal Revenue, CTA Case No. 8382 (Officemetro case).

                    [DatePublished] => 2014-08-05 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1169163
                    [AuthorName] => Beverly I. Mendoza
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

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                (
                    [ArticleID] => 1337973
                    [Title] => Condo dues not subject to tax – court
                    [Summary] => 
The Court of Tax Appeals (CTA) has ruled that condominium or association dues as well as other fees collected from unit owners are not subject to income tax and withholding tax.

                    [DatePublished] => 2014-06-23 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804021
                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20140623/Court-of-Tax-Appeals-building.jpg
                )

            [2] => Array
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                    [ArticleID] => 1280270
                    [Title] => Legendary immaturity in business
                    [Summary] => 
Typically the word “immaturity” is not a word we associate with business people. When most folks think of business behavior, they conjure up noble terms like “professionalism,” “discipline” or “strategic,” to name a few. Immaturity? This is how we talk about adolescent children!

                    [DatePublished] => 2014-01-20 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1371351
                    [AuthorName] => James Michael Lafferty
                    [SectionName] => Lifestyle Business
                    [SectionUrl] => business-life
                    [URL] => http://img138.imageshack.us/img138/3985/e8vd.jpg
                )

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                    [ArticleID] => 892694
                    [Title] => VAT, condo taxes to pad owners’ dues?
                    [Summary] => 
CONDO TAXES: The Bureau of Internal Revenue circular clarifying the taxability of condominium and homeowners association dues, membership fees and other charges may need further clarification for plain folk who may not understand what will hit them in the new year.

                    [DatePublished] => 2013-01-03 00:00:00
                    [ColumnID] => 135304
                    [Focus] => 0
                    [AuthorID] => 1804858
                    [AuthorName] => Federico D. Pascual Jr.
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
                )

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                (
                    [ArticleID] => 884516
                    [Title] => Anticipated ‘rise’ in condo living
                    [Summary] => 
The growing number of condominium projects in the country can be attributed to the emerging connotation of Filipinos that living in a condo unit suggests a chic contemporary lifestyle (apart, of course, from the belief that maintenance is trouble-free).

                    [DatePublished] => 2012-12-11 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1683355
                    [AuthorName] => Rey Taduran Llesol
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 868259
                    [Title] => BIR scraps tax shield on condo dues, fees
                    [Summary] => 
The Bureau of Internal Revenue (BIR), the government’s main revenue collecting agency, has removed the tax exemptions previously granted to condominium operators for the association dues and membership fees they charge their tenants.

                    [DatePublished] => 2012-11-19 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804708
                    [AuthorName] => Iris Gonzales
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => http://imageshack.us/a/img641/2025/bus2newthumb.jpg
                )

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                    [ArticleID] => 487893
                    [Title] => Are landowners obliged to pay association dues?
                    [Summary] => Dear Nanay, 

My question is regarding real estate investments.
                    [DatePublished] => 2009-07-20 00:00:00
                    [ColumnID] => 133549
                    [Focus] => 0
                    [AuthorID] => 1749293
                    [AuthorName] => Socorro C. Ramos
                    [SectionName] => Lifestyle Business
                    [SectionUrl] => business-life
                    [URL] => 
                )

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                    [Title] => PPA reverts to old wharf fee rates
                    [Summary] => 
            
                    [DatePublished] => 2008-01-28 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Metro
                    [SectionUrl] => metro
                    [URL] => 
                )

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                (
                    [ArticleID] => 321214
                    [Title] => Capitol tells Cebeco to pay P70M tax dues
                    [Summary] => The provincial government has pushed the Cebu Electric Cooperative I, II and III to settle its franchise tax dues, amounting to over P70-million inclusive of interests and surcharges, which accumulated from 1992 to last year.


Provincial treasurer Roy Salubre said Cebeco earlier refused to pay the franchise tax to Capitol contending that electric cooperatives were exempted from such tax. But in a similar case involving Laguna province, a court recently ruled otherwise.


                    [DatePublished] => 2006-02-11 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 242234
                    [Title] => Manotoc to pull out of polls
                    [Summary] => The NGAP (National Golf Association of the Philippines) yesterday allayed fears that the issuance of an old directive on membership dues that may run up to hundreds of thousands, or even millions of pesos to be paid by member clubs is literally driving a wedge between the golf body and a group seeking new mandate in the local golf hierarchy.


                    [DatePublished] => 2004-03-12 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Sports
                    [SectionUrl] => sports
                    [URL] => 
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)

abtest

Tax on condominium dues: It ain’t over ‘til it’s over

By Beverly I. Mendoza | August 5, 2014 - 12:00am

Taxpayers, specifically condominium corporations and unit owners rejoiced when the Court of Tax Appeals (CTA) came up with the recent decision in the case of Officemetro Philippines, Inc. (Formerly Regus Centres,...

Business

Condo dues not subject to tax – court

By Zinnia B. Dela Peña | June 23, 2014 - 12:00am

The Court of Tax Appeals (CTA) has ruled that condominium or association dues as well as other fees collected from unit owners...

Headlines

Legendary immaturity in business

By James Michael Lafferty | January 20, 2014 - 12:00am

Typically the word “immaturity” is not a word we associate with business people. When most folks think of business...

Lifestyle Business

VAT, condo taxes to pad owners’ dues?

By Federico D. Pascual Jr. | January 3, 2013 - 12:00am

CONDO TAXES: The Bureau of Internal Revenue circular clarifying the taxability of condominium and homeowners association dues, membership fees and other charges may need further clarification for plain folk who may...

Opinion

Anticipated ‘rise’ in condo living

By Rey Taduran Llesol | December 11, 2012 - 12:00am

The growing number of condominium projects in the country can be attributed to the emerging connotation of Filipinos that living in a condo unit suggests a chic contemporary lifestyle (apart, of course, from the...

Business

BIR scraps tax shield on condo dues, fees

By Iris Gonzales | November 19, 2012 - 12:00am

The Bureau of Internal Revenue (BIR), the government’s main revenue collecting agency, has removed the tax exemptions...

Business

Are landowners obliged to pay association dues?

By Socorro C. Ramos | July 20, 2009 - 12:00am

Dear Nanay, My question is regarding real estate investments.

Lifestyle Business

PPA reverts to old wharf fee rates

January 28, 2008 - 12:00am

Metro

Capitol tells Cebeco to pay P70M tax dues

February 11, 2006 - 12:00am

The provincial government has pushed the Cebu Electric Cooperative I, II and III to settle its franchise tax dues, amounting to over P70-million inclusive of interests and surcharges, which accumulated from 1992...

Cebu News

Manotoc to pull out of polls

March 12, 2004 - 12:00am

The NGAP (National Golf Association of the Philippines) yesterday allayed fears that the issuance of an old directive on membership dues that may run up to hundreds of thousands, or even millions of pesos to be paid...

Sports

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