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Act No. 1397 Section 53

Section 53

SEC. 53. There shall lie exempted from taxation burying grounds, churches and their adjacent parsonages or e.onventos, and lands and buildings used exclusively for religious, charitable., scientific, or educational purposes, and not for private profit : Provided, That such exemption shall not extend to lands or buildings held for investment, though the income therefrom lie devoted to religious, charitable, scientific, or educational purposes: lands, buildings, and improvements owned by the United Slates of America, the Government of the Philippine Islands, any departmental or provincial government in said Islands, or by the township.

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Other provisions in CHAPTER VI.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationAct No. 1397 Section 53 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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