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Amendment Act
Approved August 8, 1964

Republic Act No. 4169

An act to amend republic act numbered three thousand five hundred and thirty-eight, entitled "an act to exempt the ford foundation and its grants from the payment of gift, franchise, specific, percentage, real property, and all other taxes, duties and fees and to exempt foreign personnel engaged in the ford foundation program from the payment of income tax," by extending to the rockefeller foundation, agricultural development council, inc., foster parents plan, inc., and their foreign personnel engaged in their respective programs similar exemptions

An Act to Amend Republic Act Numbered Three Thousand Five Hundred and Thirty-Eight, Entitled "An Act to Exempt the Ford Foundation and its Grants from the Payment of Gift, Franchise, Specific, Percentage, Real Property, and All Other Taxes, Duties and Fees and to Exempt Foreign Personnel Engaged in the Ford Foundation Program from the Payment of Income Tax," by Extending to the Rockefeller Foundation, Agricultural Development Council, Inc., Foster Parents Plan, Inc., and Their Foreign Personnel Engaged in Their Respective Programs Similar Exemptions

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In plain language

Republic Act No. 4169 amends RA 538 to extend tax exemptions originally granted to the Ford Foundation to the Rockefeller Foundation, Agricultural Development Council, Inc., and Foster Parents Plan, Inc., and to their foreign personnel. It also provides income‑tax exemption for non‑Filipino staff and imposes penalties for fraudulent exploitation of the act.

  • Amendment of RA 538 to extend tax exemptions to Rockefeller Foundation, Agricultural Development Council, Inc., and Foster Parents Plan, Inc.
  • Exemption of foreign personnel from gift, franchise, specific, percentage, real property, and other taxes, duties and fees.
  • Income‑tax exemption for non‑Filipino staff of the foundations.
  • Penalty provision for foundations that fraudulently exploit the act.
tax exemption
foreign personnel
foundation
penalty
amendment

REPUBLIC ACT No. 4169

An Act to Amend Republic Act Numbered Three Thousand Five Hundred and Thirty-Eight, Entitled "An Act to Exempt the Ford Foundation and its Grants from the Payment of Gift, Franchise, Specific, Percentage, Real Property, and All Other Taxes, Duties and Fees and to Exempt Foreign Personnel Engaged in the Ford Foundation Program from the Payment of Income Tax," by Extending to the Rockefeller Foundation, Agricultural Development Council, Inc., Foster Parents Plan, Inc., and Their Foreign Personnel Engaged in Their Respective Programs Similar Exemptions

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

Section 1

Section one of Republic Act Numbered Three thousand five hundred and thirty-eight is hereby amended to read as follows:

"Sec. 1. The provisions of existing laws or ordinances to the contrary notwithstanding, the Ford Foundation, the Rockefeller Foundation, the Agricultural Development Council, Inc., and the Foster Parents Plan, Inc., shall be exempt from the payment of gift, franchise, specific, percentage, real property and all other taxes, duties and fees provided under existing laws or ordinances. This exemption shall extend to goods imported under the Ford Foundation, the Rockefeller Foundation, the Agricultural Development Council, Inc., or the Foster Parents Plan, Inc., grants for relief, medical, scientific, educational and training purposes to government organizations and private institutions recognized by the government and to goods brought in or imported for the personal use of foreign personnel whose services are paid by the Ford Foundation, the Rockefeller Foundation, the Agricultural Development Council, Inc., or the Foster Parents Plan, Inc., or from funds granted by these foundations: Provided, However, That this exemption is without prejudice to the collection of customs duties and taxes on goods or articles brought or imported into the Philippines for the use of such foreign personnel should such goods or articles subsequently be sold, transferred or exchanged in the Philippines to persons or entities not entitled to exemption from said customs duties and taxes pursuant to existing laws and regulations governing the matter.

Section 2

Section two of the same Act is hereby amended to read as follows:

"Sec. 2. Non-Filipino citizens serving on the staff of the Ford Foundation, the Rockefeller Foundation, the Agricultural Development Council, Inc., or the Foster Parents Plans, Inc., grants shall be exempted from the payment of income tax on salaries and stipends in dollars received solely and by reason of service rendered under the Ford Foundation, the Rockefeller Foundation, the Agricultural Development Council, Inc., or the Foster Parents Plan, Inc., programs.

Section 3

The same Act is amended by inserting a new section which shall read as follows:

"Sec. 2-A. Any such foundation or corporation fraudulently taking advantage of the provisions of this Act to avoid the payment of taxes and duties due on any importation, or violating any rule or regulation promulgated pursuant to the provisions of this Act shall be punished by a fine equivalent to ten times the amount of all taxes and duties due on the importation but in no case shall it be less than ten thousand pesos. In addition thereto, the said foundation or corporation shall be denied the benefits herein granted.

Section 4

This Act shall take effect upon its approval.

Approved: August 8, 1964.

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.