G.R. No. 196596 - Commissioner of Internal Revenue vs. De La Salle University, Inc.

Commissioner of Internal Revenue vs. De La Salle University, Inc.

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Title Supreme Court: Commissioner of Internal Revenue vs. De La Salle University, Inc.

Case: G.R. No. 196596

Decision Date: Nov 9, 2016

DLSU contested BIR tax assessments, claiming exemption for income used for education. SC ruled partial exemption, voided invalid LOA for prior years, upheld DST proof, and allowed supplemental evidence.

tax assessments

rental income

educational purposes

Marathon 1 hr 29 min

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