Denial of Request for Tax Exemption by Individual Taxpayer

August 20, 1999 BIR RULING NO. 129-99 204-000-00-129-99 Mr. Domingo Y. Acenas Assessor's Office Valencia, Bukidnon S i r : This refers to your letter dated May 11, 1999 requesting in effect for exemption from taxes for the calendar year 1999 only. It is represented that you have a son who is subject for kidney transplant very soon; that the amount needed for said operation is so enormous that your family has resorted to borrowings from any source available; that your wife Marina is a public school teacher of Valencia Central Elementary School situated at Valencia, Bukidnon while you are the Municipal Assessor of the same municipality; that you have been religiously paying your income taxes every year; that because of the problem you are facing, every centavo, that you can save counts; that you have no other means of income except the salaries that you receive every month; that you are already financially drained considering that for years, your son has to maintain taking costly medicines and regular medical check-ups; and that most of your earnings went to your son's schooling and medication. In reply, please be informed that this Office takes due notice of your plight and symphatizes with your predicament. However, let me say that our government is one of laws and not of men. Tax exemptions are highly disfavored in law and are construed in strictissimi juris against the taxpayer. He who claim an exemption must be able to justify his claim by the clearest grant of organic law or statute. Considering that your alleged problem cannot legally support the grounds by which the Commissioner can abate or cancel your tax liability under Section 204 of the Tax Code of 1997, your request for exemption from the payment of your income taxes for the calendar year 1999, is hereby denied. Otherwise, to grant your request would create a bad precedent, as thousand others who are similarly situated or with even greater problem than yours might parade before us to seek the same redress. As a consolation, rest assured that we are with you in our prayers. This constitute our final stand on the matter. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue