Back

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

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

CONCURRING AND DISSENTING OPINION

PUNO, J.:

The main opinion of Madam Justice Martinez exhaustively discusses the numerous constitutional and legal issues raised by the petitioners. Be that as it may, I wish to raise the following points, viz: 

First. Petitioners assail sections 4 to 6 of Republic Act No. 9337 as violative of the principle of non-delegation of legislative power. These sections authorize the President, upon recommendation of the Secretary of Finance, to raise the value-added tax (VAT) rate to 12% effective January 1, 2006, upon satisfaction of the following conditions: viz: 

(i) Value-added tax collection as a...