Practice question
How is an ordinary claimed statutory tax exemption generally construed?
- Automatically in favor of every claimant
- Without reference to its text
- Strictly against the claimant and in favor of the government
- Only by the claimant’s preferred result
- As a repeal of all taxation
Legal references
- https://lawphil.net/judjuris/juri1998/jul1998/gr_117359_1998.html — Davao Gulf Lumber v. CIR, G.R. No. 117359, July 23, 1998, main opinion
Answer this question in flashcards to review your response and continue practicing.