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Tax Exemption Case: St. Paul College by Jeffrey Magada is a document available to read on EtoBox.

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The Supreme Court denied the petition of the Commissioner of Internal Revenue (CIR) questioning a trial court ruling that declared Revenue Memorandum Order (RMO) No. 20-2013 unconstitutional. The trial court found RMO No. 20-2013 imposed prerequisites not allowed by the Constitution for non-stock, non-profit educational institutions to qualify for tax exemption. While the case was ongoing, the CIR issued a new RMO clarifying the scope of RMO No. 20-2013, rendering the issue moot. The Supreme Court dismissed

Author
Jeffrey Magada
Language
EN

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