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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH 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 form the Bureau of Internal Revenue tax exemption certificates. On the 
other hand, Bibles and other religious articles sent to the Philippines by foreign churches which 
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. 
October 26, 2022
4:48 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH 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 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
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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. 
 
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,