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Download - Catholic Educational Association of the Philippines

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The government does not exempt<br />

educational institutions from paying<br />

local taxes or impositions such as<br />

Mayor’s permits or o<strong>the</strong>r license fees,<br />

stating that <strong>the</strong>se are not taxes but are<br />

regulatory fees in nature. Moreover, it is<br />

noted that local governments have<br />

different ordinances, not <strong>the</strong> least <strong>of</strong><br />

which are <strong>the</strong> Mayor’s and/or business<br />

permits. Sarmiento, Ulpiano. supra., at 854.<br />

CEAP SMX NATIONAL<br />

ASSEMBLY 083012<br />

202

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