Church and Religious Educational Institutions, to be TAXED soon



The 1987 Constitution’s rule of tax exemption on religious institutions and church-run schools shall be reviewed upon and will soon be revoked.
This, according to House Speaker Pantaleon Alvarez who have already urged his colleagues to ‘look carefully’ into his proposal in revisiting the provision that pledges tax-free privileges for religious educational institutions.
Amidst various criticisms, Alvarez considers it as an inevitable probability if the Congress shall then amend the Charter in the road to federalism form of government.


Article VI, Section 28 (3) of the Constitution states that “Charitable institutions, churches and personages or convents appurtenant thereto, mosques, non-profit cemeteries, and all lands, buildings, and improvements, actually, directly, and exclusively used for religious, charitable, or educational purposes shall be exempt from taxation.”

Magdalo Representative Gary Alejano earlier argued that Speaker Alvarez may only be using this strategy as a ‘THREAT’ to inhibit the Church from expressing its antagonism against the government.

“These are moral issues…so are you going to raise this tax-privilege issue just to stop this Church, critics?” Alejano said.


Alvarez defended that he did not PUSH for it to silence the Catholic Church going against him in his proposal to revive the death penalty. Instead, because many of the church-run schools are already expanding and suggested that “we need a resolution for us to understand it better in the House of Representatives,” he said.

Amending the constitutional provision would discard any issue that may be presented before the courts, Alvarez said in a radio interview with DZMM.

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