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ABAKADA Guro Party List Officers Samson S. Alcantara, et al. vs. The Honorable Executive Secretary Eduardo Ermita, et al.[CONCURRING OPINION, CHICO-NAZARIO, 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.

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

CONCURRING OPINION 

CHICO-NAZARIO, J.:

Five petitions were filed before this Court questioning the constitutionality of Republic Act No. 9337. Rep. Act No. 9337, which amended certain provisions of the National Internal Revenue Code of 1997,[1] by essentially increasing the tax rates and expanding the coverage of the Value-Added Tax (VAT). Undoubtedly, during these financially difficult times, more taxes would be additionally burdensome to the citizenry. However, like a bitter pill, all Filipino citizens must bear the burden of these new taxes so as to raise the much-needed revenue for the ailing Philippine economy. Taxation is the...