Amendment on charitable contribution tax deductions

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BATAS PAMBANSA BLG. 45: Amendment on charitable contribution tax deductions

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Title Supreme Court: Amendment on charitable contribution tax deductions

Law: Batas Pambansa Blg. 45

Decision Date: Dec 18, 1979

Batas Pambansa Blg. 45 allows for deductions on contributions or gifts made to various entities in the Philippines, with specific limits and requirements, in order to promote public purposes and support the government, corporations, and associations engaged in charitable, educational, and welfare activities.

charitable contributions

deductions

gifts

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