CIR vs. De La Salle University [DISSENTING OPINION , LEONEN, J.]

G.R. No. 196596, COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. DE LA SALLE UNIVERSITY, INC., Respondent. G.R. No. 198841 DE LA SALLE UNIVERSITY INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,Respondent. G.R. No. 198941 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. DE LA SALLE UNIVERSITY, INC., Respondent.

G.R. No. 196596 and G.R. No. 198841 and G.R. No. 198941 | 2016-11-09

Non-stock, non profit educational institutions; Article XIV, Section 4(3) does not require that the revenues and income must have been sourced from educational activities; so long as the revenues are used actually, directly and exclusively for educationa

DISSENTING OPINION

LEONEN, J.:

I agree with the ponencia that Article IV, Section 4(3) of the 1987 Constitution grants tax exemption on all assets and all revenues earned by a non-stock, non-profit educational institution, which are actually, directly, and exclusively used for educational purposes. All revenues, whether or not sourced from educational activities, are covered by the exemption. The taxpayer needs only to prove that the revenue is actually, directly, and exclusively used for educational purposes to be exempt from income tax.

I disagree, however, on two (2) points:

First, Letter of Authority No. 2794,...