Tax Exemption Granted to the Manila Sanitarium
BIR Ruling No. 152-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 5, 1960
Full text
April 5, 1960 BIR RULING NO. 152-60 The Manila Sanitarium Corner San Juan and Donada Streets Pasay City Gentlemen : In reply to your letter dated February 23, 1960, I have the honor to inform you that as a charitable institution not conducted for private gain, you are exempt from the income and business taxes. However, the income of whatever kind and character of any of your properties, real or personal, shall be subject to the income and residence taxes. All persons devoting their entire professional services exclusively to that hospital are exempt from the occupation tax. It may be stated in this connection that all your importations of hospital supplies and equipment for your use shall be subject to the compensating tax. prcd Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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