Log In Create Account

Philippine Bar review · Question

Practice question: Exemptions

Multiple Choice Medium

Practice question

A fee-charging private school proves that an identified building is actually, directly and exclusively used for education. No contrary fact or separate restriction applies. It is denied real-property relief solely because it has not established the separate non-stock, non-profit income-tax exemption. Which distinction matters?
  1. The constitutional and statutory real-property educational-use test differs from the separate institutional income-tax exemption
  2. Every fee-charging school is automatically taxable on all property
  3. Income-tax status alone always determines every property exemption
  4. All school-owned investment property is automatically exempt
  5. Fees make educational use impossible

Legal references

  • Local Government Code, RA 7160, Sections 196, 198-199 and 234: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
  • 1987 Constitution, Article VI Section 28(3) and Article XIV Section 4(3): https://lawphil.net/consti/cons1987.html

Answer this question in flashcards to review your response and continue practicing.