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Category: Political Law

CIR v. DLSU – Tax...

The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...

Collection of Local and Real...

For purposes of complying with local tax liabilities, the taxpayer is entitled to rely on the location stated in the certificate of title...

CIR v. DLSU – Tax Exemption of Non-Stock, Non-Profit Educational Institutions

The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...

CIR v. DLSU...

The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...

Collection of Local...

For purposes of complying with local tax liabilities, the taxpayer is entitled to rely on the location stated in the certificate of title...

Tax on Real...

The local government unit entitled to collect real property taxes from Sta. Lucia must undoubtedly show that the subject properties are situated within its territorial jurisdiction...

On Real Property...

The local government unit where the property is situated has the right to collect taxes therefrom. Thus, to determine who has the right to collect taxes, it is necessary to determine the location of the property...