Buwanang association dues ng condominium, dapat walang VAT

ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney | August 22, 2025

Dear Chief Acosta,

May katanungan ako ukol sa binabayaran ko buwan-buwan sa condominium ko bilang isang unit owner. Dahil sa gusto kong malaman kung anu-ano nga ba ang binabayaran ko, humingi ako ng breakdown ng buwanang koleksyon ng condominium corporation kung saan ako nakatira. Napansin ko na naniningil sila ng Value Added Tax (VAT) sa aking association dues. Upang makumpirma kung ganito rin ang ginagawa ng ibang condominium corporations, tinanong ko ang aking katrabaho na isa ring unit owner sa ibang condominium. Ngunit ayon sa kanya, ang kanilang association dues ay walang sinisingil na VAT. Nais kong malaman kung ang paniningil ng VAT sa association dues ay naaayon sa ating batas. – Roberto

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Dear Roberto,

Una sa lahat, ang National Internal Revenue Code (NIRC) ay inamyendahan sa pamamagitan ng Republic Act (R.A.) Nos. 8424 (Tax Reform Act of 1997) at 10963 (Tax Reform for Acceleration and Inclusion [TRAIN]). Kaugnay nito, sa kasong napagdesisyunan ng ating Korte Suprema na pinamagatang First E-Bank Tower Condominium Corp vs. Bureau of Internal Revenue (G.R. No. 215801, 15 Enero 2020, isinulat ni Kagalang-galang na Kasamang Mahistrado Amy C. Lazaro-Javier), inilahad na ang association dues, membership fees at iba pang assessments/charges ay hindi maaaring patawan ng value added tax (VAT). Ayon dito:

“Association dues, membership fees, and other assessments/charges do not arise from transactions involving the sale, barter, or exchange of goods or property. Nor are they generated by the performance of services. As such, they are not subject to value-added tax per Section 105 of RA 8424, viz.:

Section 105. Persons Liable. - Any person who, in the course of trade or business, sells, barters, exchanges, leases goods or properties, renders services, and any person who imports goods shall be subject to the value-added tax (VAT) imposed in Sections 106 to 108 of this Code.

The value-added tax is an indirect tax and the amount of tax may be shifted or passed on to the buyer, transferee or lessee of the goods, properties or services. This rule shall likewise apply to existing contracts of sale or lease of goods, properties or services at the time of the effectivity of Republic Act No. 7716.

The phrase ‘in the course of trade or business’ means the regular conduct or pursuit of a commercial or an economic activity including transactions incidental thereto, by any person regardless of whether or not the person engaged therein is a non-stock, non-profit private organization (irrespective of the disposition of its net income and whether or not it sells exclusively to members or their guests), or government entity.

The rule of regularity, to the contrary notwithstanding, services as defined in this Code rendered in the Philippines by nonresident foreign persons shall be considered as being course of trade or business.”

Ang isang condominium corporation ay hindi idinisenyo upang makisali sa mga aktibidad na lumilikha ng kita. Bagama’t ang isang condominium corporation ay pinahihintulutan na mangolekta ng mga association dues, ito ay para lamang sa kapakinabangan ng mga may-ari ng condominium units. Ito ay kinakailangan upang epektibong pangasiwaan, mapanatili, o mapabuti ang mga “common areas” ng condominium. Ang mga association fees at iba pang mga singilin ay hindi bumubuo ng kita o pakinabang sa condominium. Ang mga gastusin ng condominium corporation, kaisa ang mga may-ari ng condominium units, ay hindi nilalayon upang makabuo ng kita o katumbas ng halaga ng paggawa ng negosyo. Binanggit din sa kasong nasa itaas na:

“Both under RA 8424 (Sections 106, 107,52 and 108) and the TRAIN Law, there, too, is no mention of association dues, membership fees, and other assessments/charges collected by condominium corporations being subject to VAT. And rightly so. For when a condominium corporation manages, maintains, and preserves the common areas in the building, it does so only for the benefit of the condominium owners. It cannot be said to be engaged in trade or business, thus, the collection of association dues, membership fees, and other assessments/charges is not a result of the regular conduct or pursuit of a commercial or an economic activity, or any transactions incidental thereto.

Neither can it be said that a condominium corporation is rendering services to the unit owners for a fee, remuneration or consideration. Association dues, membership fees, and other assessments/charges form part of a pool from which a condominium corporation must draw funds in order to bear the costs for maintenance, repair, improvement, reconstruction expenses and other administrative expenses.”

Kaya naman tungkol sa iyong katanungan, batay sa ating batas at nabanggit na kasong napagdesisyunan ng ating Korte Suprema, malinaw na hindi maaaring patawan ng VAT ang association dues na buwanang sinisingil ng condominium corporation sa iyo.

Sana ay nabigyan namin ng linaw ang iyong katanungan. Ang payong aming ibinigay ay base lamang sa mga impormasyon na iyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng iyong salaysay.

Maraming salamat sa iyong patuloy na pagtitiwala.

Paggamit ng apelyido ng ama ng ilehitimong anak

ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney | August 21, 2025

Dear Chief Acosta,

Isa akong ilehitimong anak na gumagamit ng apelyido ng aking ina sa lahat ng mga dokumento ko. Kamakailan lamang ay nais ng aking biyolohikal na ama na gamitin ko ang kanyang apelyido. Maaari ba niya akong pilitin na gamitin ang kanyang apelyido? -- Xyriel

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Dear Xyriel,

Ang kasagutan sa iyong tanong ay matatagpuan sa Artikulo 176 ng Family Code of the Philippines. Dito ay nakasaad na: 

“Article 176. Illegitimate children shall use the surname and shall be under the parental authority of their mother, and shall be entitled to support in conformity with this Code. However, illegitimate children may use the surname of their father if their filiation has been expressly recognized by the father through the record of birth appearing in the civil register, or when an admission in a public document or private handwritten instrument is made by the father. Provided, the father has the right to institute an action before the regular courts to prove non-filiation during his lifetime. The legitime of each illegitimate child shall consist of one-half of the legitime of a legitimate child.”

Sang-ayon sa nabanggit, ang mga ilehitimong anak ay kailangang gamitin ang apelyido, at dapat nasa ilalim ng awtoridad at pangangalaga ng kanilang ina. Subalit maaari rin naman nilang gamitin ang apelyido ng kanilang ama kung ang kanilang relasyon ay mapatutunayan. Sa kasong In re: Petition for Cancellation of Certificates of Live Births of Yuhares Jan Barcelota Tinitigan and Avee Kynna Noelle Barcelote Tinitigan Jonna Karla Baguio Barcelote vs. Republic of the Philippines (G.R. No. 222095, August 7, 2017, sa panulat ni Honorable Associate Justice Antonio T. Carpio), ipinaliwanag ng Kataas-taasang Hukuman na:

"The use of the word ‘may’ in Article 176 of the Family Code, as amended by RA 9255 readily shows that an acknowledged illegitimate child is under no compulsion to use the surname of his illegitimate father. The word ‘may’ is permissive and operates to confer discretion upon the illegitimate children.”

Kaya’t sa iyong kalagayan, hindi maaaring sapilitang ipagamit sa iyo ng iyong ama ang kanyang apelyido. Ang paggamit ng apelyido ng ama ng isang ilehitimong anak ay isang karapatan at hindi obligasyon kaya’t nasa iyong pagpapasya pa rin kung tatanggapin mo ang paggamit ng kanyang apelyido o hindi.

Sana ay nabigyan namin ng linaw ang iyong katanungan. Ang payong aming ibinigay ay base lamang sa mga impormasyon na iyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng iyong salaysay.

Maraming salamat sa iyong patuloy na pagtitiwala.

Pagpapawalang-bisa ng kasal ng dayuhan sa asawang Pinay

ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney | August 20, 2025

Dear Chief Acosta,

Matapos ang limang taong pagsasama, naghiwalay kami ng aking asawang foreigner. Nang huli kaming magkausap, sinabi niya sa akin na maghahain siya ng petisyon para ipawalang-bisa ang aming kasal. Bilang isang foreigner, maaari ba siyang maghain ng nasabing petisyon? – Hermina

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Dear Hermina,

Ang kaukulang probisyon ng Administrative Matter No. 02-11-10-SC o The Rule on Declaration of Absolute Nullity of Void Marriages and Annulment of Voidable Marriages, na inilabas ng Korte Suprema noong 4 Marso 2003, ay nagsasaad na ang petisyon para ipawalang-bisa ang kasal ay maaaring isampa lamang ng kahit sino sa mag-asawa:

“SECTION 2. Petition for declaration of absolute nullity of void marriages. –

(a) Who may file. – A petition for declaration of absolute nullity of void marriage may be filed solely by the husband or the wife.” 

Kaugnay nito, sa kasong Gianni De Munari vs. Thelma Gagui Asprec, G.R. No. 262831, 07 Abril 2025, sa panulat ni Honorable Associate Justice Maria Filomena D. Singh, pinagtibay ng ating Kagalang-galang na Korte Suprema na walang pagkakaiba sa pagitan ng mga Pilipino at mga dayuhan tungkol sa kung sino ang maaaring maghain ng aksyon para sa pagpapawalang-bisa ng kasal:

“A foreign national has the personality to file declaration of nullity of a bigamous marriage with a Filipino spouse xxx

This provision clearly states that only either the husband or the wife may file a petition to declare the marriage void. It is important to note that there is no distinction between Filipinos and foreigners regarding who may institute an action for nullity of marriage.

In Ambrose, the Court affirmed that there is no procedural barrier preventing a foreigner from filing a petition for declaration of nullity of marriage on the ground of psychological incapacity as the foregoing provision makes no distinction between citizens of the Philippines and a foreigner: xxx

Given the foregoing, the RTC erred in dismissing the Complaint filed by Gianni by making a distinction between his legal capacity to sue and that of Thelma. By doing so, it failed to address the factual issues necessary to resolve whether the marriage between the parties should be nullified on the ground of bigamy. This oversight contradicts the court’s duty to invalidate bigamous marriages, which are not only illegal but also undermine the legal and moral foundation of the marital institution. xxx

If a person not party to the marriage can challenge a bigamous marriage, there is no reason to foreclose Gianni’s action to nullify his alleged bigamous marriage with Thelma. His legal standing is further justified as the present action pertains to his civil status, condition, and legal capacity. If Gianni is indeed unsuspecting victim of a bigamous marriage, he must be granted the right to seek redress and have the marriage declared null and void, thereby restoring his legal capacity to enter into a valid marriage in the future.

Moreover, recognizing Gianni’s right to file the Complaint upholds the principles of justice and fairness. It ensures that individuals are not left without recourse when they are deceived into entering a marriage that is fundamentally flawed and legally untenable.”

Kung kaya, ang iyong banyagang asawa ay maaaring maghain ng petisyon para ipawalang-bisa ang inyong kasal. Ito ay pagkilala sa kanyang karapatan na itaguyod ang katarungan at pagiging patas.

Sana ay nabigyan namin ng linaw ang iyong katanungan. Ang payong aming ibinigay ay base lamang sa mga impormasyon na iyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng iyong salaysay.

Maraming salamat sa iyong patuloy na pagtitiwala.