Abakada Guro Party List vs. Ermita Original

8/9/2019 Abakada Guro Party List vs. Ermita Original

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EN BANC

ABAKADA GURO PARTY LIST (FormerlyAASJAS) OFFICERS SAMSON S.ALCANTARA a! ED "INCENT S. ALBANO#

G.R. No. $%&'%

Petitioners, Present:

DAVIDE, JR., C.J.,

PUNO, PANGANIBAN, QUISUMBING,

YNARES-SANTIAGO,

SANDOVAL-GUTIERRE,

- !ers"s - #ARPIO, AUSTRIA-MARTINE, #ORONA, #ARPIO-MORALES,

#ALLEJO, SR., A#UNA, TINGA, #$I#O-NAARIO, and GAR#IA,JJ.TE ONORABLE E*ECUTI"ESECRETARY EDUARDO ERMITA+ONORABLE SECRETARY OF TEDEPARTMENT OF FINANCE CESARPURISIMA+ a! ONORABLECOMMISSIONER OF INTERNAL RE"ENUEGUILLERMO PARAYNO# JR.#

Res%on&ents.

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A,UILINO ,. PIMENTEL# JR.# LUISA P.EJERCITO-ESTRADA# JINGGOY E.ESTRADA# PANFILO M. LACSON#ALFREDO S. LIM# JAMBY A.S. MADRIGAL#AND SERGIO R. OSMEA III#

G.R. No. $%&/'0

Petitioners,

- !ers"s -

E*ECUTI"E SECRETARY EDUARDO R.ERMITA# CESAR ". PURISIMA#SECRETARY OF FINANCE# GUILLERMO L.PARAYNO# JR.# COMMISSIONER OF TEBUREAU OF INTERNAL RE"ENUE#

Res%on&ents.

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ASSOCIATION OF PILIPINAS SELLDEALERS# INC. re1re2e3e! 4y 532 Pre25!e3#ROSARIO ANTONIO+ PETRON DEALERS6ASSOCIATION re1re2e3e! 4y 532 Pre25!e3#RUT E. BARBIBI+ ASSOCIATION OF

CALTE* DEALERS6 OF TE PILIPPINESre1re2e3e! 4y 532 Pre25!e3# MERCEDITAS A.GARCIA+ ROSARIO ANTONIO !o57 4825e228!er 39e ame a! 23yle o: ;ANB NORTSELL SER"ICE STATION N. DOMINGO


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CORPORATION re1re2e3e! 4y 532 "5e-Pre25!e3 :or O1era35o2# JOSELITO F.FLORDELI=A+ MOTORISTS6 ERITAGECORPORATION re1re2e3e! 4y 532 "5e-Pre25!e3 :or O1era35o2# JOSELITO F.FLORDELI=A+ PILIPPINE STANDARD

OIL CORPORATION re1re2e3e! 4y 532 "5e-Pre25!e3 :or O1era35o2# JOSELITO F.FLORDELI=A+ ROMEO MANUEL !o574825e22 8!er 39e ame a! 23yle o:;ROMMAN GASOLINE STATION


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BATAAN GO"ERNOR ENRI,UE T. GARCIA#JR.

G.R. No. $%&0'

Petitioner,

- !ers"s -

ON. EDUARDO R. ERMITA# 5 952 a1a53ya2 39e Ee835e Sere3ary+ ON.MARGARITO TE"ES# 5 952 a1a53y a2Sere3ary o: F5ae+ ON. JOSE MARIOBUNAG# 5 952 a1a53y a2 39e OICComm5225oer o: 39e B8rea8 o: I3eralRee8e+ a! ON. ALE*ANDER ARE"ALO#5 952 a1a53y a2 39e OIC Comm5225oer o: 39eB8rea8 o: C823om2#

Pro(")*+te&:

Res%on&ents. Se%te(er , //0

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D E C I S I O N

AUSTRIA-MARTINE=#J.

T1e e'%enses o2 *o!ern(ent, 1+!in* 2or t1eir o3e4t t1e interest o2 +)), s1o")& e

orne 5 e!er5one, +n& t1e (ore (+n en3o5s t1e +&!+nt+*es o2 so4iet5, t1e (ore 1e

o"*1t to 1o)& 1i(se)2 1onore& in 4ontri"tin* to t1ose e'%enses.

-Anne Roert J+46"es T"r*ot 788-89

;ren41 st+tes(+n +n& e4ono(ist

Mo"ntin* "&*et &e2i4it, re!en"e *ener+tion, in+&e6"+te 2is4+) +))o4+tion 2or e&"4+tion, in4re+se&

e(o)"(ents 2or 1e+)t1


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R.A. No. ?@@8 is + 4onso)i&+tion o2 t1ree )e*is)+ti!e i))s n+(e)5, $o"se Bi)) Nos. @000 +n& @8/0,

+n& Sen+te Bi)) No. ?0/.

House Bill No. 3555


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re4o((en&+tion o2 t1e Se4ret+r5 o2 ;in+n4e, to r+ise t1e VAT r+te to , e22e4ti!e J+n"+r5 , //, +2ter

+n5 o2 t1e 2o))o


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Se!er+) (e(ers o2 t1e $o"se o2 Re%resent+ti!es )e& 5 Re%. ;r+n4is Jose%1 G. Es4"&ero 2i)e&

t1is %etition 2or certiorarion J"ne @/, //0. T1e5 6"estion t1e 4onstit"tion+)it5 o2 R.A. No. ?@@8 on t1e

2o))o


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*oo&s e'4ee&in* P,///,///.//, +n& t1e 0 2in+)


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In 4ontr+st, + &ire4t t+' is + t+' 2or


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@ Insertin* t1e %ro!ision i(%osin* + 8/ )i(it on t1e +(o"nt o2 in%"t t+' to e

4re&ite& +*+inst t1e o"t%"t t+' +n&

In4)"&in* t1e +(en&(ents intro&"4e& on)5 5 Sen+te Bi)) No. ?0/ re*+r&in*

ot1er =in&s o2 t+'es in +&&ition to t1e !+)"e-+&&e& t+'.

Petitioners no< esee41 t1e #o"rt to &e2ine t1e %o


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+2ter t1eir 4o(%osition. T1e Presi&ent s1+)) &esi*n+te t1e (e(ers o2 t1e Sen+te P+ne) in

t1e 4on2eren4e 4o((ittee


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:or8m :or 39e e:oreme3 o: 39e2e 53eral r8le2 o: Co7re22# 9e39er o82e orSea3e. Parl5ame3ary r8le2 are merely 1roe!8ral a! 539 39e5r o42erae 39eo8r32 9ae o oer. ?9a3eer !o8432 39ere may 4e a2 3o 39e :ormal al5!53y o:Re1. A3 No. ''% m823 4e re2ole! 5 532 :aor. T1e #o"rt reiter+tes its r")in*inArroyo vs. De +enecia, vi.:

B"t t1e a2e2# 4o39 9ere a! a4roa!# 5 ary57 :orm2 o:e1re225o# all !ey 3o 39e o8r32 39e 1oer 3o 585re 53oalle7a35o2 39a3# 5 ea357 a la# a o82e o: Co7re22 :a5le! 3oom1ly 539 532 o r8le2# 5 39e a42ee o: 29o57 39a3 39ere a2 a5ola35o o: a o2353835oal 1ro525o or 39e r57932 o: 1r5a3e5!55!8al2. In Os&e(a v. Pendatun, it


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Ne!ert1e)ess, 3"st to %"t (in&s +t e+se t1+t no )+t+nt irre*")+rities t+inte& t1e %ro4ee&in*s o2 t1e

i4+(er+) 4on2eren4e 4o((ittees, t1e #o"rt &ee(s it ne4ess+r5 to &


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+sore& 5 *ener+tion,

tr+ns(ission, +n& &istri"tion

4o(%+nies.

With regard to 70& li'it on in%ut ta( )redit

Pro!i&es t1+t t1e in%"t t+'4re&it 2or 4+%it+) *oo&s on


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to +4t on t1e s+(e 5 sett)in* s+i& &i22eren4es +n&or &is+*ree(ents. T1e Bi4+(er+) #on2eren4e

#o((ittee +4te& on t1e &is+*reein* %ro!isions 5 (+=in* t1e 2o))o


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+**re*+te +46"isition 4ost 2or s"41 *oo&s, e'4)"&in* t1e VAT 4o(%onent

t1ereo2, e'4ee&s one (i))ion Pesos 7P,///,///.//: PROVIDED,

1o


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%ro%ose& 5 t1e t


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. . . it is


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it


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T1e +r*"(ent &oes not 1o)&


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39e a35oal 1er21e35e. Bo39 5e2 are 39ere4y ma!e 3o 4ear o 39e ea3me3 o:289 la2.@@ 7E(%1+sis s"%%)ie&

Sin4e t1ere is no 6"estion t1+t t1e re!en"e i)) e'4)"si!e)5 ori*in+te& in t1e $o"se o2

Re%resent+ti!es, t1e Sen+te


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to s"%%)e(ent o"r 4o"ntr5Hs serio"s 2in+n4i+) %ro)e(s, +n& i(%ro!e t+' +&(inistr+tion +n& 4ontro) o2 t1e

)e+=+*es in re!en"es 2ro( in4o(e t+'es +n& !+)"e-+&&e& t+'es. As t1ese 1o"se i))s


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)on*er e VAT-e'e(%t, t1e 4ons"(er


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T1e +ss+i)e& %ro!isions re+& +s 2o))o


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SE#. /9. V+)"e-+&&e& T+' on S+)e o2 Ser!i4es +n& Use or Le+se o2

Pro%erties

7A R+te +n& B+se o2 T+'. T1ere s1+)) e )e!ie&, +ssesse& +n&

4o))e4te&, + !+)"e-+&&e& t+' e6"i!+)ent to ten %er4ent 7/ o2 *ross

re4ei%ts &eri!e& 2ro( t1e s+)e or e'41+n*e o2 ser!i4es: 1ro5!e!# 39a339e Pre25!e3# 81o 39e reomme!a35o o: 39e Sere3ary o: F5ae#29all# e::e35e Ja8ary $# /''%# ra52e 39e ra3e o: al8e-a!!e! 3a 3o3ele 1ere3 ($/)# a:3er ay o: 39e :ollo57 o!535o2 9a2 4ee2a352:5e!.

(5) al8e-a!!e! 3a olle35o a2 a 1ere3a7e o: Gro22 Dome235

Pro!83 (GDP) o: 39e 1re5o82 year eee!2 3o a! :o8r-:5:39 1ere3 (/ Q) or

(55) a35oal 7oerme3 !e:553 a2 a 1ere3a7e o: GDP o: 39e1re5o82 year eee!2 oe a! oe-9al: 1ere3 ($ ). 7E(%1+sis s"%%)ie&

Petitioners +))e*e t1+t t1e *r+nt o2 t1estand-by authorityto t1e Presi&ent to in4re+se t1e VAT r+te

is + !irt"+) +&i4+tion 5 #on*ress o2 its e'4)"si!e %o


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Petitioners Pi(ente),et al.+!er t1+t t1e Presi&ent 1+s +(%)e %o


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Nonet1e)ess, t1e *ener+) r")e +rrin* &e)e*+tion o2 )e*is)+ti!e %o


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o2 + %+rti4")+r 4o(("nit5. In C+5(+n !s. So"t1+r&, t1e S"%re(e #o"rt o2 t1e Unite&

St+tes r")e& t1+t t1e )e*is)+t"re (+5 &e)e*+te + %o


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#)e+r)5, t1e )e*is)+t"re (+5 &e)e*+te to e'e4"ti!e o22i4ers or o&ies t1e %o


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"%on + s%e4i2ie& 2+4t or 4on&ition. It )e+!es t1e entire o%er+tion or non-o%er+tion o2 t1e r+te "%on

2+4t"+) (+tters o"tsi&e o2 t1e 4ontro) o2 t1e e'e4"ti!e.

No &is4retion


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In t1e %resent 4+se, in (+=in* 1is re4o((en&+tion to t1e Presi&ent on t1e e'isten4e o2 eit1er o2

t1e t


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(+ni2est)5 4on3e4t"r+), +s t1ese (+5 not e'ist +t +)). T1e #o"rt &e+)s


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Petitioners o!io"s)5 o!er)oo=e& t1+t in4re+se in VAT 4o))e4tion is not t1e only4on&ition. T1ere

is +not1er 4on&ition, i.e., t1e n+tion+) *o!ern(ent &e2i4it +s + %er4ent+*e o2 GDP o2 t1e %re!io"s 5e+r

e'4ee&s one +n& one-1+)2 %er4ent 7 .

Res%on&ents e'%)+ine& t1e %1i)oso%15 e1in& t1ese +)tern+ti!e 4on&itions:

. VATGDP R+tio .9

T1e 4on&ition set 2or in4re+sin* VAT r+te to 1+!e e4ono(i4 or 2is4+)

(e+nin*. I2 VATGDP is )ess t1+n .9, it (e+ns t1+t *o!ern(ent 1+s uacy &i4t+te& t1e nee& 2or + r+ise in

re!en"e.

T1e %rin4i%)e o2 2is4+) +&e6"+45 +s + 41+r+4teristi4 o2 + so"n& t+' s5ste(


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;irst, )et (e e'%)+in t1e %osition t1+t t1e P1i)i%%ines 2in&s itse)2 in ri*1t no


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+n en+4t(ent is ual Protection 'lauses

Petitioners Asso4i+tion o2Pilipinas S1e)) De+)ers, In4., et al.+r*"e t1+t Se4tion 9 o2 R.A. No.

?@@8, +(en&in* Se4tions / 7A7, / 7B, +n& Se4tion o2 R.A. No. ?@@8, +(en&in* Se4tion

7# o2 t1e NIR# +re +ritr+r5, o%%ressi!e, e'4essi!e +n& 4on2is4+tor5. T1eir +r*"(ent is %re(ise& on t1e

4onstit"tion+) ri*1t +*+inst &e%ri!+tion o2 )i2e, )iert5 o2 %ro%ert5
http://sc.judiciary.gov.ph/jurisprudence/2005/sep2005/168056.htm#_ftn66http://sc.judiciary.gov.ph/jurisprudence/2005/sep2005/168056.htm#_ftn67http://sc.judiciary.gov.ph/jurisprudence/2005/sep2005/168056.htm#_ftn68http://sc.judiciary.gov.ph/jurisprudence/2005/sep2005/168056.htm#_ftn66http://sc.judiciary.gov.ph/jurisprudence/2005/sep2005/168056.htm#_ftn67http://sc.judiciary.gov.ph/jurisprudence/2005/sep2005/168056.htm#_ftn68


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3nput #a* is &e2ine& "n&er Se4tion /7A o2 t1e NIR#, +s +(en&e&, +s t1e !+)"e-+&&e& t+'

&"e$ro&orpaid5 + VAT-re*istere& %erson on t1e i(%ort+tion o2 *oo&s or )o4+) %"r41+se o2 *oo& +n&

ser!i4es, in4)"&in* )e+se or "se o2 %ro%ert5, in t1e 4o"rse o2 tr+&e or "siness, 2ro( + VAT-re*istere&

%erson, +n& Output #a* is t1e !+)"e-+&&e& t+' due on t1e s+)e or )e+se o2 t+'+)e *oo&s or %ro%erties or

ser!i4es 5 +n5 %erson re*istere& or re6"ire& to re*ister "n&er t1e )+


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As e+r)ier st+te&, t1e in%"t t+' is t1e t+' %+i& 5 + %erson, %+sse& on to 1i( 5 t1e se))er,


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*ross re!en"e. C1en Pres. A6"ino iss"e& E.O. No. 8@ i(%osin* + / (")ti-st+*e t+' on +)) s+)es, it

Provided, T1+t t1e in%"t t+' on *oo&s %"r41+se& or i(%orte& in + 4+)en&+r (ont1

2or "se in tr+&e or "siness 2or


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Cit1 re*+r& to t1e 0 4re&it+)e


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t1e %ro!ision. Petitioners, +s %etro)e"( &e+)ers, +re not t1e on)5 ones s"3e4te& to t1e 0 2in+)


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&i22erent 4onse6"en4es. C1i)e t1e i(%)e(ent+tion o2 t1e )+< (+5 5ie)& !+r5in* en& res")ts &e%en&in* on

oneHs %ro2it (+r*in +n& !+)"e-+&&e&, t1e #o"rt 4+nnot *o e5on&


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Neit1er &oes t1e )+< (+=e +n5 &istin4tion +s to t1e t5%e o2 in&"str5 or tr+&e t1+t


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A)) t1ese


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Documents

Abakada Guro Party List vs. Ermita Original