Back

Arturo M. Tolentino vs. Secretary of Finance, et al. [DISSENTING OPINION, J. ROMERO]

ARTURO M. TOLENTINO, petitioner, vs. THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents. [DISSENTING OPINION, J. ROMERO]

G.R. No. 115455 | 1994-08-25

ROMERO, J., dissenting:

Few issues brought before this Court for resolution have roiled the citizenry as much as the instant case brought by nine petitioners which challenges the constitutionality of Republic Act No. 7716 (to be referred to herein as the "Expanded Value Added Tax" or EVAT law to distinguish it from Executive Order No. 273 which is the VAT law proper) that was enacted on May 5, 1994. A visceral issue, it has galvanized the populace into mass action and strident protest even as the EVAT proponents have taken to podia and media in a post facto information campaign.

The Court is confronted here with an atypical case. Not...