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    Greenfield v. Meer, 77 Phil. 394

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    irene ibon
    Tax exemption is a grant of immunity from taxes that particular persons, corporations, or classes must normally pay. However, any claim to tax exemption must be clearly stated and intended by law to avoid uncertainty or mistake. Government entities can have tax exemptions revoked by later laws, as local governments withdrew tax exemptions previously given under national laws.

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    Greenfield v. Meer, 77 Phil. 394

    Uploaded by

    irene ibon
    34 views1 page
    Tax exemption is a grant of immunity from taxes that particular persons, corporations, or classes must normally pay. However, any claim to tax exemption must be clearly stated and intended by law to avoid uncertainty or mistake. Government entities can have tax exemptions revoked by later laws, as local governments withdrew tax exemptions previously given under national laws.

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    Tax exemption is a grant of immunity from taxes that particular persons, corporations, or classes must normally pay. However, any claim to tax exemption must be clearly stated and intended by law to avoid uncertainty or mistake. Government entities can have tax exemptions revoked by later laws, as local governments withdrew tax exemptions previously given under national laws.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    34 views1 page

    Greenfield v. Meer, 77 Phil. 394

    Uploaded by

    irene ibon
    Tax exemption is a grant of immunity from taxes that particular persons, corporations, or classes must normally pay. However, any claim to tax exemption must be clearly stated and intended by law to avoid uncertainty or mistake. Government entities can have tax exemptions revoked by later laws, as local governments withdrew tax exemptions previously given under national laws.

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    Header: Nature of Tax Exemption

    Student: Attorney, could you enlighten us about the nature of tax exemption?

    Professor: An exemption from taxation is a grant of immunity, express or implied, to particular persons or
    corporations or to persons or corporations of a particular class, from a tax upon property or an excise which
    persons and corporations generally within the same taxing district are obliged to pay.

    CAPTION BELOW: Tax exemption is a freedom from a charge or burden to which others are subject.
    (Greenfield v. Meer, 77 Phil. 394)

    Header: Tax Exemption

    Smart Communications Inc.: Under that legislative franchise, my payment of franchise tax shall be considered
    in lieu of all taxes. Therefore, I should not be liable for any local franchise and business tax.

    Supreme Court: Not anymore. R.A. No. 7294 does not expressly provide what kind of taxes you are exempted
    from. It is not clear whether the “in lieu of all taxes” provision in your franchise would include exemption from
    local or national taxation. The uncertainty in the “in lieu of all taxes” clause must be construed against Smart
    which claims the exemption.

    CAPTION BELOW: He who claims an exemption from his share of the common burden of taxation must justify
    his claim by showing that the Legislature intended to exempt it by words too plain to be beyond doubt or
    mistake. (City of Iloilo v. Smart Communications Inc., G.R. No. 167260, August 12, 1991)

    Header: Revocation of Tax Exemption

    MCIAA: Under RA 6058, I am exempted from payment of realty tax since I am a government-owned and
    controlled corporation.

    Office of the Treasurer of the City of Cebu: Not anymore. By virtue of the Local Government Code, your
    exemption from payment of taxes is withdrawn. Your exemption may be withdrawn at the pleasure of the
    taxing authority.

    CAPTION BELOW: Taxation is the rule and exemption is the exception.

    Header: Doctrine of Equitable Recoupment

    PERSON 1: I already paid a total of 200,000 for my income tax last year, however, when I computed again, I am
    only liable for 150,000 income tax.

    PERSON 2: You can get a refund of the amount of 50,000 you erroneously paid as payment for the unsettled
    tax liabilities, even if barred by prescription, provided both taxes arise from the same transaction in which the
    overpayment and underpayment is due.

    CAPTION BELOW: However, the doctrine of equitable recoupment is not applicable in the Philippines. Taxes
    are not subject to set-off or legal compensation. (Republic v. Mambulao Lumber Co., 6 SCRA 622)

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