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.

Showing 1–4 of 4 articles for “non-profit hospitals”

Sort:Newest Oldest

Feb 13, 2017 taxation income-tax non-profit-hospital bir nirc supreme-court

When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling

The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.

Feb 13, 2017 tax law non-profit hospitals income tax nirc (b)st. luke's medical center

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.

Jun 29, 2004 real property tax charitable institution tax exemption lung center local government code constitutional 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.

May 5, 1999 franchise tax local government taxation local government code meralco tax exemption philippine tax law

Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions

The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.