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ABAKADA Guro Party List Officers Samson S. Alcantara, et al. vs. The Honorable Executive Secretary Eduardo Ermita, et al. [DISSENTING OPINION, TINGA, J.]

ABAKADA GURO PARTY LIST (Formerly AASJAS) OFFICERS SAMSON S. ALCANTARA and ED VINCENT S. ALBANO, Petitioners, vs THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA; HONORABLE SECRETARY OF THE DEPARTMENT OF FINANCE CESAR PURISIMA; and HONORABLE COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., Respondents. [DISSENTING OPINION, TINGA, J.]

G.R. No. 168056 | 2005-09-01

DISSENTING OPINION 

Tinga, J.:



The E-VAT Law,[1] as it stands, will exterminate our country's small to medium enterprises. This will be the net effect of affirming Section 8 of the law, which amends Sections 110 of the National Internal Revenue Code (NIRC) by imposing a seventy percent (70%) cap on the creditable input tax a VAT-registered person may apply every quarter and a mandatory sixty (60) -month amortization period on the input tax on goods purchased or imported in a calendar month if the acquisition cost of such goods exceeds One Million Pesos (P1,000,000.00). 

Taxes may be inherently punitive, but when the fine line...