Practice question
Who must establish entitlement when invoking an ordinary exemption from an unquestionably imposed tax?
- Only a rival business
- Only a newspaper editor
- Only the customer
- The person claiming the exemption
- No one because exemption is always presumed
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
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