Question & AnswerQ&A (Republic Act No. 4481)
Republic Act No. 4481 exempts Catholic Relief Services-NCWC and The Tools for Freedom Foundation from the payment of certain taxes.
Catholic Relief Services-NCWC and The Tools for Freedom Foundation are exempted from certain taxes.
They are exempt from the payment of gift, franchise, specific, percentage, real property, and all other taxes, duties, and fees provided under existing laws or ordinances.
The law provides tax exemptions primarily to the two named organizations, but also extends some tax exemptions to non-Filipino staff members of these organizations.
Non-Filipino citizens serving on the staff of Catholic Relief Services-NCWC and The Tools for Freedom Foundation are exempt from paying taxes on salaries and stipends in dollars received solely because of their service under these programs.
No, the exemption on salary taxes applies only to non-Filipino citizens serving on the staff of the specified organizations.
Yes, Section 1 specifically states that the provisions of existing laws or ordinances to the contrary are notwithstanding, meaning this law overrides conflicting tax payment provisions.
The Act took effect upon its approval on June 19, 1965.
The text provided does not specify any penalties for violations of the exemptions granted.
The exemptions include all other taxes, duties, and fees provided under existing laws or ordinances, which implies both national and local taxes are included.