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Tolentino vs. Finance: VAT Law Challenge by Michelle is a document available to read on EtoBox.

What is Tolentino vs. Finance: VAT Law Challenge about?

This document summarizes a court case regarding motions seeking reconsideration of the dismissal of petitions declaring the Expanded Value-Added Tax Law unconstitutional. The court rejected the various claims of unconstitutionality. It found that the VAT law satisfies requirements of being uniform and equitable in its classification of taxable transactions. While indirect taxes like the VAT are generally regressive, the court said Congress is not required to impose only progressive taxes and that this law a

Author

Michelle

Language

EN