TAXATION LAW: Tax Exemptions, 2010-2011 Case

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TAX EXEMPTIONS

A claim for tax exemption whether full or partial does not question the authority of local assessor to assess real property tax. National Power Corporation vs. Province of Quezon and Municipality of Paglbilao, 611 SCRA 71. (2010)
           
Tax exemptions must be strictly construed against the taxpayer, as taxes are the lifeblood of the government. Kepco Philippines Corporation vs. Commissioner of Internal Revenue, 636 SCRA 166. (2011)

As a rule, tax exemptions are construed strongly against the claimant. Philippine Amusement and Gaming Corporation (PAGCOR) vs. Bureau of Internal Revenue, 645 SCRA 338. (2011)

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