SEC. 13. All legacies, gifts and donations for the benefit of the high school or for its support and maintenance or aid to any of its students shall be tax exempt and shall be allowed deduction from the gross income of the donors. For the purpose of income tax, the high school shall be exempt from the payment of all taxes, fees, assessments, and other charges of the government, its branches and subdivisions.
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 8304 Section 13 (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).
