Practice question
An institution claims exemption from every tax solely because its corporate name contains “charity.” Explain why a tax-specific legal basis and the actual-use inquiry matter under Article VI, Section 28(3) and Lung Center.
Legal references
- 1987 Constitution, Article VI: https://lawphil.net/consti/cons1987.html
- Lung Center of the Philippines v. Quezon City, G.R. No. 144104, June 29, 2004, main decision: https://lawphil.net/judjuris/juri2004/jun2004/gr_144104_2004.html
Answer this question in flashcards to review your response and continue practicing.