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Showing 1–3 of 3 articles for “non-profit hospitals”

Tax on Non-Profit Hospitals: Balancing Charity and Commerce in Philippine Law

Philippine Supreme Court clarifies that non-profit hospitals like St. Luke's pay 10% tax on income from paying patients, balancing charity and commerce.

Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines

The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.

Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines

The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.