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What is DLSU Tax Exemption Ruling Explained about?

The Supreme Court ruled that the income of non-stock, non-profit educational institutions, such as De La Salle University (DLSU), is exempt from taxes if it is used actually, directly, and exclusively for educational purposes. The Court determined that the tax exemption granted by the Constitution is not subject to limitations imposed by law, contrasting it with proprietary educational institutions. Consequently, the income and revenues of DLSU that meet these criteria are exempt from duties and taxes.

Author

Janiza G. Mariquit

Language

EN