Professional Documents
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Tax Issues On Educational Institutions
Tax Issues On Educational Institutions
EDUCATIONAL INSTITUTIONS
By LAW
PURPOSE OF SESSION
(a) Review Certain Outstanding Issues
COMMEND TO BETTER
AUTHORITIES
(a) ATTY. NICASIO CABANIERO, Taxation
of Educational Institutions,
COCOPEA Seminar
(b) ATTY. ULPIANO SARMIENTO, Manual
I
LEADING TAX ISSUES ON
EDUCATIONAL INSTITUTIONS
AVAIL OF PREFERENTIAL
RATES (10%) INCOME TAXATION.
IONS
MAY
and
nonprofit
xxx
SEC. 30, 1997 NIRC
for
Private
are
are
EDUCATIONAL INSTITUTIONS
All
grants,
endowments,
donations
or
contributions
to
non-stock
and
non-profit
educational institutions used actually, directly and
exclusively for educational purposes are taxexempt.
DOJ OPINION 130, S. 1987
INTERPRETATION
Exclusively is defined as possessed and enjoyed
to the exclusion of others; debarred from participation
or enjoyment; and exclusively is defined, in a
manner to exclude; as enjoying a privilege
exclusivelyThe words dominant use or principal
use cannot be substituted for the words used
exclusively without doing violence to the Constitution
and the law. Solely is synonymous with exclusively.
Lung Center of the Philippines v. Quezon City
G.R. No. L-39086, June 5, 1988
II
PROPOSED BILLS
ON COMPREHENSIVE EXEMPTIONS
FROM
INTERNAL REVENUE TAXES, REALTY
TAXES AND TARIFF DUTIES
FOR
EDUCATIONAL INSTITUTIONS