Question: VAT is a regressive tax. RA 9337 added more transactions to be subject to the VAT.
The law is valid because VAT is a consumption tax due process and equality are not violated the progressive system of taxation is not prohibited a regressive tax is not prohibited by the Constitution
Services Rendered by Banks, Non-Bank Financial Intermediaries Generation, Transmission and Distribution of Electricity Services Rendered by Professionals Such As Cpas, Physicians and Lawyers