This case has been cited 2 times or more.
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2003-11-25 |
PANGANIBAN, J. |
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| Tax refunds are in the nature of tax exemptions.[107] Such exemptions are strictly construed against the taxpayer, being highly disfavored[108] and almost said "to be odious to the law." Hence, those who claim to be exempt from the payment of a particular tax must do so under clear and unmistakable terms found in the statute. They must be able to point to some positive provision, not merely a vague implication,[109] of the law creating that right.[110] | |||||