Documente Academic
Documente Profesional
Documente Cultură
The petitioner filed a Claim for Exemption5 from real property taxes
with the City Assessor, predicated on its claim that it is a charitable
institution. The petitioner’s request was denied, and a petition was,
thereafter, filed before the Local Board of Assessment Appeals of Quezon City
(QC-LBAA, for brevity) for the reversal of the resolution of the City Assessor.
It is plain as day that under the decree, the petitioner does not
enjoy any property tax exemption privileges for its real properties as well as
the building constructed thereon. If the intentions were otherwise, the same
should have been among the enumeration of tax exempt privileges under
Section 2
Doctrines:
- A charitable institution does not lose its character as such and its exemption from taxes simply because it derives income from paying patients, whether
out-patient, or confined in the hospital, or receives subsidies from the government, so long as the money received is devoted or used altogether to the
charitable object which it is intended to achieve; and no money inures to the private benefit of the persons managing or operating the institution.
- The settled rule in this jurisdiction is that laws granting exemption from tax are construed strictissimi juris against the taxpayer and liberally in favor of
the taxing power. Taxation is the rule and exemption is the exception.
- Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques, non-profit cemeteries, and all lands, buildings, and
improvements, actually, directly and exclusively used for religious, charitable or educational purposes shall be exempt from taxation.