WebMar 9, 2024 · VI, §28 (1) which provides that "The rule of taxation shall be uniform and equitable. The Congress shall evolve a progressive system of taxation." Equality and uniformity of taxation means that all taxable articles or kinds of property of the same class be taxed at the same rate. The taxing power has the authority to make reasonable and ... WebDIAZ v SECRETARY OF FINANCE (Clark) July 19, 2011 Abad, J. Administrative Feasibility PETITIONER: Renato V. Diaz and Aurora Ma. F. Timbol RESPONDENTS: The Secretary of Finance and the CIR SUMMARY: Petitioners Diaz and Timbol filed a petition for declaratory relief assailing the validity of then impending imposition of value-added …
CASE 2011-0170: RENATO V. DIAZ AND AURORA MA. F. TIMBOL …
WebJan 28, 2016 · Information Reference Case Title: RENATO V. DIAZ and AURORA MA. F. TIMBOL, petitioners, vs. THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents.… WebEN BANC [G.R. No. 193007. July 19, 2011.] RENATO V. DIAZ and AURORA MA. F. TIMBOL RENATO V. DIAZ and AURORA MA. F. TIMBOL , petitioners, vs vs.THE.THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE REVENUE, … refrigerated italian food
4. Diaz v. CIR.pdf - G.R. No. 193007. July 19, 2011.*...
Web[1] Rollo, pp. 3-14. [2] Id. at 63-64. [3] Id. at 143-144. [4] Id. at 73-135. [5] The OSG cites VAT Ruling 045-03 (October 13, 2003) issued by then Deputy Commissioner Jose Mario Bunag in response to a query by the Philippine National Construction Corporation (PNCC) on its VAT liability as operator of the South and North Luzon expressways. PNCC was … WebYES. (1) VAT is imposed on “all kinds of services” and tollway operators who are engaged in constructing, maintaining, and operating expressways are no different from lessors of … WebDiaz vs Secretary of Finance, GR No. 193007, July 19, 2011 FACTS: Petitioners filed a petition for declaratory relief assailing the validity of the impending imposition of value added tax (VAT) by the Bureau of Internal Revenue (BIR) on the collections of tollway operators. Petitioners claim that, since the VAT would result in increased toll fees, they have an … refrigerated jobs columbia