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Constitutionality of VAT Amendments by yetyet is a document available to read on EtoBox.
What is Constitutionality of VAT Amendments about?
The Supreme Court ruled that Sections 4, 5 and 6 of R.A. No. 9337, which authorized the President to raise the VAT rate from 10% to 12% under certain conditions, did not violate the Constitution. Specifically: 1) There was no undue delegation of legislative power, as Congress described the job to be done, who must do it, and the scope of authority. 2) Authorizing the President to ascertain facts to determine enforcement and administration of the increased VAT rate was a delegation of fact-finding, not le
- Author
- yetyet
- Language
- EN