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VAT on Toll Fees: Supreme Court Ruling by chris is a document available to read on EtoBox.

This document is a Supreme Court of the Philippines decision regarding whether value-added tax (VAT) can be imposed on toll fees collected by tollway operators. The Court rules that toll fees are not considered taxes and are collected by private operators to cover construction and operating costs, not to raise government revenue. Therefore, imposing VAT on toll fees would amount to taxation on taxation, which is not permitted. The Court also finds that tollway operators are not "franchise grantees" under th

Author

chris

Language

EN