10 principles on tax exemptions

[1] They are personal.
[2] They are non-transferable.
[3] They are frowned upon by law.
[4] They must be granted by the plain language of law.
[5] They cannot be presumed.
[6] They must be proved by those alleging entitlement.
[7] They are strictly, not liberally, construed against the taxpayer.
[8] They, if granted by the Constitution, are self-executing.
[9] They are revocable unless contractual in nature or constitutionally granted.
[10] They are granted by law and revocable by law.