Practice question
An institution concedes that it does not satisfy Article VI, Section 28(3)’s constitutional real-property exemption for a disputed property. It argues that its descriptive name alone nevertheless exempts it from every national tax, local tax and fee, without citing any statute or other constitutional provision. Which response is best?
- A charitable-sounding name automatically exempts every tax.
- Section 28(3) is a blanket immunity from every possible tax on all transactions.
- All private institutions are inherently exempt.
- Exemption from one property tax automatically exempts all unrelated taxes.
- The claimed blanket immunity does not follow from Section 28(3); the applicable exemption and its conditions must be established for the particular tax.
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
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