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Showing 1–2 of 2 articles for “strict construction”

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Mar 20, 2023 excise tax tax refund alkylate strict construction nirc taxation

Excise Tax on Alkylate: When Tax Laws Are Interpreted in Favor of Taxpayers

The Supreme Court ruled alkylate is not subject to excise tax under the NIRC, applying strict construction of tax laws in favor of taxpayers.

Apr 24, 1998 criminal law rape death penalty strict construction revised penal code supreme court

Strict Construction in Penal Law: Why Relationship Definitions Matter in Philippine Rape Cases

The Supreme Court clarifies that a step-grandfather is not an "ascendant" for death penalty purposes, applying strict construction in rape cases.