Religion: Religious Expression Laws

Philippine Constitution - Article III, Section 5 (1987)

The Philippine Constitution guarantees the free exercise and expression of religion. It protects individuals' right to profess and practice their chosen religion without interference from the state. It also prohibits the establishment of any religion as the state religion, ensuring the separation of church and state.

Religious Freedom Act - Republic Act No. 10956 (2018)

This law reaffirms the constitutional right to religious freedom and provides protection against any form of religious discrimination. It prohibits any act that unduly restricts, threatens, or harasses individuals based on their religious beliefs. Violators may be penalized with imprisonment and fines, depending on the gravity of the offense.

Ecclesiastical Corporations Law - Act No. 1459 (1906)

The Ecclesiastical Corporations Law allows religious organizations to legally acquire and own property in the Philippines. It provides guidelines for the creation and management of religious corporations, including the appointment of trustees, administration of assets, and the disposal of property.

Tax Exemptions for Religious Institutions - National Internal Revenue Code (1997)

Under the National Internal Revenue Code, religious institutions are generally exempt from paying income tax. However, they must meet certain requirements, such as being registered with the Bureau of Internal Revenue (BIR) and using their income solely for religious, charitable, or educational purposes.

Alien Registration Act - Commonwealth Act No. 613 (1941)

The Alien Registration Act regulates foreign missionaries and religious workers in the Philippines. It requires foreign religious workers to register with the government and obtain the necessary permits to engage in missionary activities. Failure to comply with the registration requirements may result in deportation or other penalties.

Public Assembly Act - Republic Act No. 7160 (1991)

The Public Assembly Act governs public gatherings, including religious processions, rallies, and demonstrations. It requires organizers to secure permits from local authorities for events held in public places to ensure public safety and order. Failure to obtain a permit may lead to penalties, including fines or imprisonment.

Securities and Exchange Commission (SEC) Registration - Corporation Code of the Philippines (1980)

Religious organizations seeking legal recognition and status as a corporation must register with the Securities and Exchange Commission (SEC). This registration process entails submitting necessary documents, such as articles of incorporation and bylaws, and complying with the SEC's regulations. Failure to register may result in the denial of legal recognition and certain privileges granted to registered religious organizations.