From the library
Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
Have your own question? Ask ASG Legal AI now.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
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.
Jun 29, 2004real property taxcharitable institutiontax exemptionlung centerlocal government codeconstitutional law
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.