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Lung Center Tax Exemption Ruling by Jor Lonzaga is a document available to read on EtoBox.

The Lung Center of the Philippines filed a claim for exemption from real property taxes, arguing that it is a charitable institution under the Constitution. The City Assessor denied the petition. The Supreme Court ruled that: [1] The Lung Center is a charitable institution. [2] Its property is partially exempt from taxes, as only portions that are leased out are subject to taxes, since they are not exclusively used for charitable purposes. [3] The City Assessor must determine which specific portions are lea

Author

Jor Lonzaga

Language

EN