DIGEST OF 2023 SUPREME COURT TAX DECISIONS
February 19, 2024
DIGEST OF 2023 SUPREME COURT TAX DECISIONS ASSOCIATION DUES, MEMBERSHIP FEES, AND OTHER ASSESSMENTS/CHARGES ARE NOT SUBJECT TO INCOME TAX, VALUE- ADDED TAX AND WITHHOLDING TAX. They only constitute contributions to and/or replenishment of the funds for the maintenance and operations of the facilities offered by recreational clubs to their