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Act No. 1963 Section 24

Exemptiom from taxation.

Section 24

SEC. 24. Exemptiom from taxation.—Lands or buildings owned by the United States of America, the Government of the Philippine Islands, the city of Baguio, or the subprovince of Benguet, and burying grounds, churches, and their adjacent parsonages and conventos, and lands or buildings used exclusively for religious, and not for profit, it inn shall not extend though the income scientific, or scientific, or educational purposes shall be exempt from taxation; but such exemption shall not be extended to lands or buildings held for investment, though the income therefrom be devoted to religious, charitable, national purposes.

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Other provisions in Act No. 1963

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 July 4, 2026

CitationAct No. 1963 Section 24 (LawPlayer, data as of July 4, 2026)

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

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