City clarifies publication, doctor's fees non-taxable

The Cebu City government has made it clear it will not impose taxes on income derived from payment for school publications and professional fees of doctors by proprietary schools and hospitals, respectively.

Councilor Jocelyn Pesquera made the clarification after owners and representatives of various proprietary schools and hospitals in the city strongly objected to her proposed ordinance on imposition of taxes on their firms.

"Payment for school publications and school organizations and the payment for professional fees of doctors in hospitals shall not be considered part of the gross receipts," Pesquera said.

She explained that gross receipts include monetary fees and properties received in consideration of services rendered or articles sold, exchanged or leased without any deduction; or the whole amount of business income before the deduction of the cost of production.

School authorities had expressed their concerns and made queries to the city council because the existing tax ordinance defined gross receipts to include money and properties received in consideration of services rendered or articles sold, or payment of lease of properties.

School officials explained it would be unfair to them if the city will impose taxes on the money they receive intended for the school's organization. Hospital representatives also complained of the proposed ordinance saying that the professional fees they receive go to the doctors.

Lawyers of said proprietary schools and hospitals in the city have been directed by the city council to submit their respective position paper so their sentiments could be studied and possibly incorporated before the proposed amended tax ordinance is submitted for final deliberation. - Rene U. Borromeo/MEEV

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