CA 51 (The Charter of the City of Davao) Section 26

Exemptions from taxation.

Section 26

SEC. 26. Exemptions from taxation.—Lands and buildings owned by the United States of America, the Government of the Philippines, the City of Davao, the Province of Davao, and burying grounds, churches, and their adjacent parsonages and convents, and lands or buildings used exclusively for religious, charitable, scientific, or educational purposes, and not for profit, shall be exempt from taxation; but such exemption shall not extend to lands or buildings held for investment, though the income therefrom be devoted to religious, charitable, scientific, or educational purposes.

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Other provisions in CA 51 (The Charter of the City of Davao)

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

CitationCA 51 (The Charter of the City of Davao) Section 26 (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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