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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
House Bill  No._____ 
Introduced by: Congressman BIENVENIDO M. ABANTE, JR. 
AN ACT 
EXEMPTING BIBLES AND OTHER RELIGIOUS ARTICLES AND CERTAIN 
MERCHANDISE FROM TAXES, DUTIES, FEES, AND OTHER CHARGES, 
EXEMPTING CHURCHES FROM THE REQUIREMENT OF TAX EXEMPTION 
CERTIFICATES IN AVAILING TAX EXEMPTIONS, AND FOR OTHER 
PURPOSES 
EXPLANATORY NOTE 
It is a declared Principle of the State that the “Separation of the Church and 
State shall be inviolable.” Likewise, the Constitution guarantees that no law shall be 
passed prohibiting the free exercise of religion, and the free exercise and enjoyment of 
religious profession and worship shall forever be allowed. It declares, too, that 
charitable institutions, churches and parsonages, and all lands,  buildings and 
improvements, actually, directly and exclusively used for religious, charitable or 
educational purposes shall be exempt from taxation. 
The foregoing notwithstanding, it is ironic that to enjoy tax exemption, 
churches are being required to secure first from the Bureau of Internal Revenue tax 
exemption certificates. On the other hand, Bibles and other religious articles sent to 
the Philippines by foreign churches that are not for sale or for profit are being taxed. 
This Bill, therefore, aims to do away with the requirement of tax certificates for 
churches to be tax exempt from specific transactions, properties, goods, merchandise, 
and other articles used, directly and exclusively for religious, charitable, or 
educational purposes; hence, its immediate passage is earnestly requested. 
BIENVENIDO M. ABANTE, JR. 
August 5, 2025
12:07 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
House Bill  No._____ 
Introduced by: Congressman BIENVENIDO M. ABANTE, JR. 
AN ACT 
EXEMPTING BIBLES AND OTHER RELIGIOUS ARTICLES AND CERTAIN 
MERCHANDISE FROM TAXES, DUTIES, FEES, AND OTHER CHARGES, 
EXEMPTING CHURCHES FROM THE REQUIREMENT OF TAX EXEMPTION 
CERTIFICATES IN AVAILING TAX EXEMPTIONS, AND FOR OTHER 
PURPOSES 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
session assembled: 
SECTION  1.  Declaration of Policy.  —  It is the Policy of the State to give full 
meaning to the Constitutional declaration that the separation of church and State shall 
be inviolable, and that churches, parsonages or convents appurtenant thereto,  and 
lands, buildings, and improvements, actually, directly, and exclusively 
used 
for 
religious, charitable, or educational purposes are exempt from taxation, as well as the 
Constitutional guarantee on the free exercise of religion in a manner least inconvenient 
and with the least interference to or restrictions on the church. 
SEC. 2. Tax-Exempt transactions and Articles. — The following transactions and 
articles shall be exempt from tax of any kind, including customs duties, fees, and 
charges: 
a. Ownership, and transfer of any nature, of real or personal property
from a private person or entity to a church or from a church to
another church: Provided, that such property shall be used actually,
directly, and exclusively for religious, charitable, or educational
purposes: Provided further, that such church is duly registered with
the Securities and Exchange Commission;
b. Bibles, Religious books or articles, medicines, and other articles and
merchandise exported to the Philippines by way of donation  to a
church in the Philippines; Provided, That such bibles, religious books
or articles, medicines or other articles or merchandise are intended
for the exclusive use by such church and/or for free distribution to
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and use by the members of the consignee-church or for free 
distribution and use by the less fortunate as may be determined by 
the consignee-church in coordination with the Department of Social 
Welfare and Development: Provided further, That such church is 
duly registered with the Securities and Exchange Commission; and 
 
c. Sports and office appliances and equipment or articles exported to 
the Philippines for the actual, exclusive, and direct use of the 
consignee- church: Provided, that such church is duly registered 
with the Securities and Exchange Commission. 
 
SEC. 3. Tax Exemption Certificates. — The Bureau of Internal Revenue shall, 
upon application, issue to any church duly registered with the Securities and 
Exchange Commission as such a Certificate of Tax Exemption which shall be exhibited 
in claiming tax exemption under Section 2 hereof: Provided, that only churches duly 
registered with the Securities and Exchange Commission shall be entitled to such tax 
exemption and tax exemption certificate: Provided further, That such certificate of tax 
' 
exemption shall be valid until revoked for cause by the Bureau of Internal 
revenue. 
 
SEC. 4. Revocation of Certificate of Tax Exemption. — The Bureau of Internal 
Revenue shall revoke a certificate of tax exemption issued under this Act should it 
appear after due notice and hearing that the transaction, property, books, article, 
medicine or merchandise for which tax exemption was claimed was not used as 
provided for under Section 2 hereof: Provided, That in case of revocation of a tax 
exemption certificate, the church that claimed such exemption shall pay the tax, 
duties, fees or charges which should have been paid were it not for such exemption 
claimed plus a penalty equivalent to twenty five percent (25%) of the amount due: 
Provided further, That in case of revocation, no new certificate of tax exemption shall 
be issued again to such church. 
 
SEC. 5. Implementing Rules and Regulations. — Within sixty (60) days from the 
effectivity of this Act, the Department of Finance, Bureau of Internal Revenue, Bureau 
of Customs, and other concerned government agencies shall jointly promulgate the 
implementing rules and regulations, as may be necessary to ensure the efficient and 
effective implementation of the provisions of this Act. 
 
SEC. 6. Separability Clause. — If for any reason any section or provision of this 
Act, or any portion thereof, or the application of such section, provision or portion 
thereof to any person, group or circumstance is declared invalid or unconstitutional, 
the remaining provisions of this Act 5hall not be affected by such declaration and shall 
remain in force and effect. 
 
SEC. 7. Repealing Clause. — All provisions of laws, decrees, executive issuances, 
rules and regulations, or parts thereof inconsistent with the provisions of this Act are 
hereby repealed, amended, or modified accordingly. 


 
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SEC. 8. — Effectivity. — This Act shall take effect fifteen (15) days after its 
publication in at least two (2) national newspapers of general circulation. 
 
 
Approved,