CIR V Bishop of Missionary District
CIR V Bishop of Missionary District
CIR V Bishop of Missionary District
992
so imported must have been donated for the use of the organization,
society or institution or for free distribution and not for barter, sale
or hire.
Same; Same; Hospitals; Exemption from compensating tax;
Effect of admitting pay patients.·A hospital is a charitable
institution and therefore exempt from the payment of compensating
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SUPREME COURT REPORTS ANNOTATED VOLUME 014 24/04/2019, 1)53 PM
tax under Republic Act No. 1916. The admission of pay patients
does not detract from the charitable character of a hospital if its
funds are devoted exclusively to the maintenance of the institution,
as in the case at bar.
Same; Same; Same; Same; Power of Secretary of Finance to
limit enjoyment of exemption.·The Secretary of Finance cannot
limit or otherwise qualify the enjoyment of this exemption granted
under Republic Act No. 1916 in implementing the law.
REGALA, J.:
993
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SUPREME COURT REPORTS ANNOTATED VOLUME 014 24/04/2019, 1)53 PM
994
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SUPREME COURT REPORTS ANNOTATED VOLUME 014 24/04/2019, 1)53 PM
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SUPREME COURT REPORTS ANNOTATED VOLUME 014 24/04/2019, 1)53 PM
995
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SUPREME COURT REPORTS ANNOTATED VOLUME 014 24/04/2019, 1)53 PM
996
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SUPREME COURT REPORTS ANNOTATED VOLUME 014 24/04/2019, 1)53 PM
Decision affirmed.
···o0o···
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