About this document
Lung Center Comparison in Quezon City by biancky is a document available to read on EtoBox.
The Lung Center of the Philippines owns land with a hospital building. It leases portions of the land and hospital to private parties for commercial use like stores. The property was assessed for taxes of PHP 4.5 million. The Lung Center claims exemption as a charitable institution. The court held that only the hospital building itself is exempt from taxes as it is used exclusively for charitable purposes of patients. The leased portions are not exempt as they are used for commercial purposes.
- Author
- biancky
- Language
- EN