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[17/18] ABAKADA Guro Party List Officers Samson S. Alcantara, et al. Vs. The Honorable Executive Secretary Eduardo Ermita, et al.

[17/18] ABAKADA GURO PARTY LIST (Formerly AASJAS) OFFICERS SAMSON S. ALCANTARA and ED VINCENT S. ALBANO, Petitioners, versus 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.

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

[1]Republic Act No. 9337. Referred to intext as "E-VAT Law."



[2]Except insofar as it prays that Section 21 of the E-VAT Law be declared unconstitutional. Infra.



[3]J. Vitug and E. Acosta, Tax Law and Jurisprudence (2nd ed., 2000), at 7-8.



[4]See National Power Corporation v. Province of Albay, G.R. No. 87479, 4 June 1990, 186 SCRA 198, 203.



[5]See Section 24, Article VI, Constitution.



[6]The recognized exceptions, both expressly provided by the Constitution, being the tariff clause under Section 28(2), Article VI, and the powers of taxation of local government units under Section 5, Article X.



[7]G.R. No. 158540, 8 July...