About this document

VAT Reform Act Authority Case Digest by Sharon Baker is a document available to read on EtoBox.

The Supreme Court of the Philippines issued a resolution addressing several motions for reconsideration of its prior decision upholding the constitutionality of the Value-Added Tax (VAT) Reform Act. The petitioners argued that certain provisions of the Act, including the delegation of authority to the President to raise VAT rates and the removal of "no pass-on" provisions for petroleum and power generation, violated the constitution. The Court denied the motions for reconsideration, affirming its prior ruli

Author

Sharon Baker

Language

EN