06-02-2019, 02:50 PM
1. When the statue granting exemption provides for liberal construction thereof;
2. In case of special taxes relating to special cases and affecting only special classes of persons;
3. If exemptions refers to the public property
4. In cases of exemptions granted to religious, charitable and educational institutions or their property
5. In cases of exemptions in favor of the government, its political subdivisions or instrumentality; and
6. If there is an express mention or if the taxpayer falls within the purview of the exemption by clear legislative intent (CIR vs. Arnoldus Carpentry Shop, Inc. vs. GR No. 71122, March 25, 1988).
2. In case of special taxes relating to special cases and affecting only special classes of persons;
3. If exemptions refers to the public property
4. In cases of exemptions granted to religious, charitable and educational institutions or their property
5. In cases of exemptions in favor of the government, its political subdivisions or instrumentality; and
6. If there is an express mention or if the taxpayer falls within the purview of the exemption by clear legislative intent (CIR vs. Arnoldus Carpentry Shop, Inc. vs. GR No. 71122, March 25, 1988).