Instruction: Write T if the statement is true and write F if the statement is false. Write your answer on the space provided before each number. In every case of doubt, tax exemptions are construed strictly against the taxpayer and liberally in favor of the government. In every case of doubt, the statutes are construed strictly against the taxpayer and liberally in favor of the government. There can only be a tax if there is a law imposing the tax. Provisions in the Philippine Constitution on taxation are grants of power and not limitations on the taxing power