About this document

BAT v. Camacho: Tax Classification Dispute by Erika Bianca Paras is a document available to read on EtoBox.

The Supreme Court upheld the constitutionality of the legislative classification freeze provision in the Tax Code that imposed higher tax rates on newer cigarette brands compared to older brands. The Court found that the classification was valid and reasonable because it (1) was based on a substantial distinction between new and old brands, (2) was germane to the purpose of taxation, (3) applied equally to both present and future conditions, and (4) applied equally to all those belonging to the same class.

Author

Erika Bianca Paras

Language

EN