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ARTURO M. TOLENTINO, petitioner, vs. THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents. G.R. No. 115525 October 30, 1995.
On the other hand, the PBS goes so far as to question the Secretary's power to grant exemption for two reasons: (1) The Secretary of Finance has no power to grant tax exemption because this is vested in Congress and requires for its exercise the vote of a majority of all its members 26 and (2) the Secretary's duty is to execute the law.
Aug 25, 1994 · Art. VI, § 24: All appropriation, revenue or tariff bills, bills authorizing increase of the public debt, bills of local application, and private bills shall originate exclusively in the House of Representatives, but the Senate may propose or concur with amendments.
Feb 16, 2024 · **Title: Tolentino v. Secretary of Finance** **Facts:** The consolidated petitions challenge the constitutionality of Republic Act No. 7716, otherwise known as the Expanded Value-Added Tax (E-VAT) Law. This law sought to widen the tax base of the existing VAT system and enhance its administration by amending the National Internal ...
ARTURO M. TOLENTINO v. SECRETARY OF FINANCE, GR No. 115455, 1994-08-25. Facts: he value-added tax (VAT) is levied on the sale, barter or exchange of goods and properties as well as on the sale or exchange of services.
May 23, 2020 · Tolentino v. Secretary of Finance G.R. No. 115455; October 30, 1995 TOPIC: Constitutional Law, RA 7716, VAT FACTS: PPI contends that by removing the exemption of the press from the VAT while maintaining those granted to others, the law discriminates against the press.
ARTURO M. TOLENTINO v. SECRETARY OF FINANCE, GR No. 115455, 1994-08-25. Facts: Issues: The value-added tax (VAT) is levied on the sale, barter or exchange of goods and properties as well as on the sale or exchange of services.
