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CA 581 Section 25

Exemptions from taxation.

Section 25

SEC. 25. Exemptions from taxation. - Lands and buildings omed by the United States of America, the Government of the Philippines, the special municipalities of the Province of Romblon, and burying grounds, churches, end their: adjacent parsonages and convents, and lands or buildings used exclusively for religious, charitable, scientific or education 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 TITLE III. - THE COUNCIL

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

CitationCA 581 Section 25 (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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