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Validity of VAT Rate Delegation in Law by Ge-An Moiseah Salud is a document available to read on EtoBox.
What is Validity of VAT Rate Delegation in Law about?
The case discusses the constitutionality of RA 9337, which grants the President the authority to raise the VAT rate from 10% to 12% based on specific economic conditions. The court held that this delegation is valid as it involves the ascertainment of facts rather than the delegation of legislative power, which remains with Congress. The Secretary of Finance is tasked with determining the conditions under which the VAT increase takes effect, acting as an agent of the legislative department.
- Author
- Ge-An Moiseah Salud
- Language
- EN