Validity of tax exemptions; absolute majority rule

The Constitution provides that no law granting any tax exemption shall be passed without the concurrence of a majority of all the members of Congress. Hence, for tax exemptions to be valid, the statute granting it cannot be passed by a mere majority of members then present and voting. All members must vote and a majority of them must support the grant.

Tax amnesties, tax condonations, and tax refunds are treated in the same nature as tax exemptions. This being so, a law granting tax amnesties, tax condonations and tax refunds requires the same absolute majority vote.

However, note that not all tax refunds are in the nature of exemptions. For it to be so, the same must be a result of legislative grace not a mere return on the basis of mistake in payment.