RA 6847 (The Philippine Sports Commission Act) Section 18

Tax Exemption on the Use of Sports Facilities.

Section 18

SEC. 18. Tax Exemption on the Use of Sports Facilities. — To encourage popular participation in amateur sports, no tax of any kind shall be levied on the use of sports facilities, whether the tax be on the user, owner or operator of the sports facility.

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Other provisions in RA 6847 (The Philippine Sports Commission Act)

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

CitationRA 6847 (The Philippine Sports Commission Act) Section 18 (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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