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     Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
House Bill No. _____ 
___________________________________________________________________ 
Introduced by Representative Ron P. Salo 
___________________________________________________________________ 
EXPLANATORY NOTE 
The 1987 Constitution provides that: “No law shall be made respecting an 
establishment of religion, or prohibiting the free exercise thereof. The free exercise 
and enjoyment of religious profession and worship, without discrimination or 
preference, shall forever be allowed. No religious test shall be required for the exercise 
of civil or political rights.” 
Freedom of religion is one of the basic rights guaranteed by our Constitution 
and was first expressly provided under Section 8, Article IV of the 1973 Constitution. 
It embraces two concepts—the freedom to believe, which is absolute, and the freedom 
to act on one's belief, which is subject to certain regulations in order to protect the 
interest and welfare of the general public. 
The Philippines is a predominantly Catholic country owing to the fact that this 
was the religion established by our Spanish conquistadores. Nonetheless, many sects, 
denominations, religious groups, and organizations have been established over the 
years, either by secession from the Roman Catholic Church or through the 
establishment of missions, such as in the case of the Church of Christ of Latter-day 
Saints and Protestant churches. 
The case of the Iglesia ni Cristo (INC) can perhaps be considered as the most 
successful religious organization founded by a Filipino. The INC is run by dedicated 
and visionary leaders who were able to establish a well-organized institution. 
Unfortunately, not all religious groups or organizations are established for 
legitimate purposes, particularly those of propagating their religious beliefs. Some 
would represent themselves as religious leaders willing to tend to their flock, yet their 
real motive is to use such organizations for personal gain. 
Over the years, various religious organizations have been established in the 
country; yet, there are no clear guidelines for recognizing and certifying legitimate 
religious organizations from those that are not. 
It is respectfully noted that recognition and certification carry with them certain 
privileges accorded by the State, foremost of which is the performance of acts with 
binding and legal effects. 
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It is therefore proposed under this Act that a system for the recognition and 
certification of religious organizations or groups be established in order to protect the 
public from unscrupulous individuals who prey on unsuspecting believers and to 
accord binding and legal effect to their specific acts. 
 
In view of the foregoing, the approval of this bill is urgently sought. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RON P. SALO 
KABAYAN Party List 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
House Bill No. _____ 
___________________________________________________________________ 
Introduced by Representative Ron P. Salo 
___________________________________________________________________ 
AN ACT PROVIDING FOR A SYSTEM OF RECOGNITION OF CHURCHES, 
SECTS, RELIGIOUS GROUPS, OR ORGANIZATIONS IN THE PHILIPPINES AND 
FOR OTHER PURPOSES 
Be it enacted by the Senate and the House of Representatives of the 
Philippines in Congress assembled: 
SECTION 1. Short Title. - This Act shall be known as the “Church Recognition Act.” 
SEC. 2. Declaration of Policy. - Freedom of religion is among the constitutionally 
guaranteed rights consisting of the freedom to believe and the freedom to act. The 
first is absolute, while the second is subject only to reasonable regulation by the 
State, strictly limited to compelling government interests such as public safety, order, 
civil matters, and prevention of fraud. 
SEC. 3. Definition of Terms. - For the purpose of this Act, the following terms shall 
mean: 
a) Bona fide member or members – person or persons who habitually attend a
particular church.
b) Church – a body or organization of religious believers.
c) Pastor – a spiritual overseer or clergyman serving a local church or parish.
d) Priest – one authorized to perform the sacred rites of a religion.
e) Religion – a particular system of faith and worship.
f)
Religious Groups – a set of individuals whose identity as such is distinctive
in terms of common religious creed, beliefs, doctrines, practices, or rituals.
g) Religious Leader – a person who is recognized within a particular religion as
having authority within that body.
h) Sect – a subdivision of a larger religious group.
ARTICLE I 
REGISTRATION OF CHURCHES AND RELIGIOUS GROUPS IN SEC 
SEC. 4. Registration of Churches, Sects, Religious Groups, or Organizations. - 
Churches, sects, religious groups, or organizations, in order to obtain legal 
personality for purposes of tax exemption, property transactions, and marriage 
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solemnization authority, shall comply with the prescribed procedure for the 
registration of non-stock and non-profit organizations with the Securities and 
Exchange Commission (SEC), subject to the minimum requirements provided under 
Section 5 of this Act. Unregistered entities may continue their religious activities but 
shall not enjoy the legal recognition or privileges granted under this Act and other 
pertinent laws. 
 
SEC. 5. Minimum Requirements. - In addition to the requirements for the 
registration of non-stock and non-profit organizations with the SEC, every church, 
sect, religious group, or organization registering under this Act must: 
 
a) Include as an attachment to its Articles of Incorporation a list of bona fide 
members consisting of at least twelve, who are of legal age, but excluding the 
priest, pastor, or religious leader of said church, sect, religious group, or 
organization. The members of the Board of Trustees may themselves be 
members of the church, sect, religious group, or organization. The 
requirement of twelve (12) bona fide members ensures that the religious 
organization has a sufficient number of individuals committed to its purpose, 
promoting both organizational stability and accountability, and prevents the 
establishment of religious organizations for purely personal or financial gain 
b) An Affidavit of at least twelve members stating their personal circumstances, 
including: 
1. The date, or the approximate date when the exact date cannot be 
determined with certainty, when they became a member of the church 
or religious group seeking registration under this Act. 
2. Their religious affiliation prior to becoming a member of the church or 
religious group seeking registration under this Act. 
c) A list of the properties, movable and immovable, already being held by the 
church or religious group prior to registration under this Act. 
d) By-laws which shall include, among others: 
1. The minimum qualification for its priest, pastor, or religious leader. 
2. The process for their selection and succession. 
3. The procedures to be observed for the acquisition or sale of church 
properties. 
 
SEC. 6. Privileges of Registered Church, Sect, Religious Groups or 
Organizations. - In addition to existing privileges granted to churches and non-stock 
and non-profit organizations under the Constitution and under Republic Act No. 8424 
(the National Internal Revenue Code), as amended by Republic Act No. 10963 (Tax 
Reform for Inclusion and Acceleration Act), subject to compliance with the 
regulations of SEC and the Bureau of Internal Revenue (BIR): 
 
a) Exemption from registration fees imposed by the SEC; 
b) Exemption from the Registration Fee imposed by the Bureau of Internal 
Revenue (BIR); 
c) Exemption from Income Tax without the need to secure a BIR ruling, provided 
that the income is actually, directly, and exclusively used for religious 
purposes; and 
d) Exemption from the payment of application fees with the PSA. 


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ARTICLE II 
RECOGNITION OF CHURCHES AND RELIGIOUS GROUPS IN PSA 
 
SEC. 7. Creation of a Unit within the PSA. - A unit shall be created within the PSA 
to handle ecclesiastical affairs. 
 
SEC. 8. Recognition of Churches and Religious Groups. - Churches or religious 
groups that have registered as non-stock and non-profit organizations with the SEC 
may apply for a Certificate of Recognition with the Philippine Statistics Authority 
(PSA). The application for the issuance of a Certificate of Recognition shall be 
accompanied by the following requirements: 
 
a) A certified true copy of the Certificate of Registration issued by the SEC; and 
b) A list of its bona fide members, which must be at least twelve, certified under 
oath by the priest, pastor, or religious leader. 
 
SEC. 9. Application and Issuance of Certificate of Recognition for the Priest, 
Pastor, or Religious Leader. - The priest, pastor, or religious leader of a recognized 
church, sect, religious group, or organization shall submit an application for 
recognition with the PSA as the duly authorized priest, pastor, or religious leader of 
the aforesaid church, sect, religious group, or organization. A priest, pastor, or 
religious leader cannot be issued such recognition unless he or she is representing a 
duly recognized church, sect, religious group, or organization. 
 
SEC. 10. Privileges of Recognized Priests, Pastors, or Religious Leaders. - Duly 
recognized priests, pastors, or religious leaders may apply for authority with the PSA to 
conduct the following: 
 
a) Solemnize marriage; 
b) Administer the sacrament of baptism; or 
c) Any other similar sacraments or rites having binding or legal effect. 
 
Any priest, pastor, or religious leader conferred with a Certificate of Authority by the 
PSA shall enjoy the presumption of regularity in the administration of such 
sacraments or rites. 
 
Nonetheless, unregistered priests, pastors, or religious leaders may conduct such 
rites or sacraments for ceremonial purposes, but these shall have no legal and 
binding effect. 
 
SEC. 11. Reportorial Requirements. - To maintain the status as a duly recognized 
church, sect, religious group, or organization, the priest, pastor, or religious leader of 
the aforesaid church, sect, religious group, or organization shall annually submit a 
report under oath to the PSA, which shall include: 
 
a) A list of bona fide members; and 
b) A list of sacraments or rites conferred under the authority given by the PSA. 
 
Non-compliance with these reportorial requirements may be used as a ground for the 
revocation of the Certificate of Recognition issued in favor of the church, sect, 


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religious group, or organization, and/or the priest, pastor, or religious leader, as the 
case may be. 
 
SEC. 12. Exemptions. - The following churches, sects, religious groups, or 
organizations shall be exempt from state recognition pursuant to this Act, in 
consideration of their long-established presence in the country or on account of their 
broad membership base: 
 
a) Ang Dating Daan; 
b) Bible Baptist Church; 
c) Church of Christ of Latter-day Saints; 
d) Jehovah's Witnesses; 
e) Jesus is Lord Church; 
f) Kingdom of Jesus Christ; 
g) Iglesia ni Cristo; 
h) Islam; 
i) Philippine Independent Church (Aglipay); 
j) Roman Catholic Church; 
k) Seventh-Day Adventist; 
l) United Methodist Church; and 
m) Other churches, sects, religious groups, or organizations that the PSA may 
deem exempted pursuant to the standards provided in this Act. 
 
SEC. 13. Provision on Free Exercise of Religion. - In no instance shall the 
provisions of this Act be interpreted as a restriction on the free exercise of religion 
guaranteed under the Constitution. 
 
SEC. 14. Appropriations. - The necessary budgetary allocations to ensure proper 
implementation of this law shall be taken from the appropriations of the PSA. 
 
SEC. 15. Transitory Provision. - All churches, sects, religious groups, or 
organizations that are already registered with the SEC and PSA shall remain 
recognized. However, they shall comply with Section 10 of this Act. 
 
SEC. 16. Implementing Rules and Regulations. - The PSA shall issue the 
necessary rules and regulations for the effective implementation of this Act, including 
rules and regulations on the issuance of Certificates of Authority to priests, pastors, 
and religious leaders, within sixty (60) days from the approval of this Act. 
 
SEC. 17. Separability Clause. - If any provision of this Act is declared invalid or 
unconstitutional, the remaining parts or provisions not affected shall remain valid. 
 
SEC. 18. Repealing Clause. - All acts, executive orders, administrative orders, 
proclamations, rules, and regulations or parts thereof inconsistent with any of the 
provisions of this Act are hereby repealed or modified accordingly. 
 
SEC. 19. Effectivity Clause. - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in two (2) newspapers of general circulation. 
 
Approved.