9337 is a consolidation of three legislative bills namely, House Bill Nos. Their arguments notwithstanding, petitioners failed to justify their call for the invalidity of the law. The petitioners in these cases, however, question not only the wisdom of the law, but also perceived constitutional infirmities in its passage.Įvery law enjoys in its favor the presumption of constitutionality.
Reasons, the wisdom of which, the Court even with its extensive constitutional power of review, cannot probe.
Mounting budget deficit, revenue generation, inadequate fiscal allocation for education, increased emoluments for health workers, and wider coverage for full value-added tax benefits … these are the reasons why Republic Act No. The expenses of government, having for their object the interest of all, should be borne by everyone, and the more man enjoys the advantages of society, the more he ought to hold himself honored in contributing to those expenses. ALEXANDER AREVALO, in his capacity as the OIC Commissioner of the Bureau of Customs, Respondent. JOSE MARIO BUNAG, in his capacity as the OIC Commissioner of the Bureau of Internal Revenue and HON. MARGARITO TEVES, in his capacity as Secretary of Finance HON. ERMITA, in his capacity as the Executive Secretary HON. ERMITA, in his capacity as Executive Secretary, Respondent.īATAAN GOVERNOR ENRIQUE T. PARAYNO, JR., in his capacity as Commissioner of Internal Revenue, and EDUARDO R. PURISIMA, in his capacity as Secretary of Finance, GUILLERMO L. PLAZA, DARLENE ANTONINO-CUSTODIO, OSCAR G. ESCUDERO, VINCENT CRISOLOGO, EMMANUEL JOEL J. PARAYNO, JR., in his capacity as Commissioner of Internal Revenue, Respondent.įRANCIS JOSEPH G. PURISIMA, in his capacity as Secretary of the Department of Finance and GUILLERMO L. FLORDELIZA ROMEO MANUEL doing business under the name and style of "ROMMAN GASOLINE STATION" ANTHONY ALBERT CRUZ III doing business under the name and style of "TRUE SERVICE STATION", Petitioners,ĬESAR V. FLORDELIZA PHILIPPINE STANDARD OIL CORPORATION represented by its Vice-President for Operations, JOSELITO F. FLORDELIZA MOTORISTS’ HERITAGE CORPORATION represented by its Vice-President for Operations, JOSELITO F. FLORDELIZA MOTORISTS’ HARVARD CORPORATION represented by its Vice-President for Operations, JOSELITO F. ISABEL VIOLAGO doing business under the name and style of "VIOLAGO-PTT SERVICE CENTER" MOTORISTS’ HEART CORPORATION represented by its Vice-President for Operations, JOSELITO F. RAMOS doing business under the name and style of "RJRAM PTT GAS STATION" MA. GARCIA doing business under the name and style of "LORPED SERVICE CENTER" RHEAMAR A. ENTRATA doing business under the name and style of "LEONA’S GASOLINE STATION and SERVICE CENTER" CARMELITA BALDONADO doing business under the name and style of "FIRST CHOICE SERVICE CENTER" MERCEDITAS A. POSADAS doing business under the name and style of "STARCARGA ENTERPRISES" ADORACION MAÑEBO doing business under the name and style of "CMA MOTORISTS CENTER" SUSAN M. LEE doing business under the name and style of "NTE GASOLINE & SERVICE STATION" JULIAN CESAR P. UNGSON doing business under the name and style of "CLASSIC STAR GASOLINE SERVICE STATION" MARIAN SHEILA A. MARBIBI doing business under the name and style of "R&R PETRON STATION" PETER M. MONTOYA doing business under the name and style of "NEW LAMUAN SHELL SERVICE STATION" EFREN SOTTO doing business under the name and style of "RED FIELD SHELL SERVICE STATION" DONICA CORPORATION represented by its President, DESI TOMACRUZ RUTH E. DOMINGO" BETHZAIDA TAN doing business under the name and style of "ADVANCE SHELL STATION" REYNALDO P. GARCIA ROSARIO ANTONIO doing business under the name and style of "ANB NORTH SHELL SERVICE STATION" LOURDES MARTINEZ doing business under the name and style of "SHELL GATE – N. BARBIBI ASSOCIATION OF CALTEX DEALERS’ OF THE PHILIPPINES represented by its President, MERCEDITAS A. represented by its President, ROSARIO ANTONIO PETRON DEALERS’ ASSOCIATION represented by its President, RUTH E. PARAYNO, JR., COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, Respondent.ĪSSOCIATION OF PILIPINAS SHELL DEALERS, INC. PURISIMA, SECRETARY OF FINANCE, GUILLERMO L. OSMEÑA III, Petitioners,ĮXECUTIVE SECRETARY EDUARDO R.
THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA HONORABLE SECRETARY OF THE DEPARTMENT OF FINANCE CESAR PURISIMA and HONORABLE COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., Respondent. ABAKADA GURO PARTY LIST (Formerly AASJAS) OFFICERS SAMSON S.