
For tax income tax purposes, educational institutions are classified as follows: Proprietary educational institution;Non-stock, non-profit educational institution; or,Government educational institution. In this Article, let us uncover how a proprietary educational institution is being subjected to income tax. Definition Under the Tax Code, 'proprietary educational institution' is any private school maintained and administered by private individuals or groups with an issued permit to operate from the Department of Education, Culture and Sports (DECS), or the Commission on Higher Education (CHED), or the Technical Education and Skills Development...