Tax Amnesty v. Tax Exemption Flashcards
1
Q
Distinguish between tax amnesty v. tax exemption.
A
Tax amnesty is an immunity from all criminal, civil, and administrative liabilities arising from non-payment of taxes. It is a general pardon given to all taxpayers. It applies only to past tax periods, hence of retroactive application.
(People v. Castaneda, G.R. No. L-46881, September 15, 1988)
Tax exemption is an immunity from the civil liability only. It is an immunity or privilege, a freedom from a charge or burden to which other are subjected.
(Florer v. Sheridan, 137 Ind. 28, 36 NE 365). It is generally prospective in application.
