Nearly a third of House membership seek to exclude tolls from VAT

September 17, 2011
NEARLY one-third of the House of Representatives have supported moves to exclude tolls on expressways from value-added tax (VAT) since the move is “to impose tax on tax.”
“Toll fees on our expressways are already a user’s tax. To impose VAT on toll fees is to impose tax on tax. This is against the Constitution and public interest,” La Union Representative Victor Ortega, principal author of House Bill 5185, said.
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Ortega is among 81 of the 285 House members who have expressed support for the proposed legislation that aims to clarify the legislative intent of Congress that toll on expressways are not subject to VAT.
The Bureau of Internal Revenue (BIR) is in the process of preparing to impose the 12-percent VAT increase on toll in both the North and South expressways. The collection of VAT on tollways will start on October 1.
The bill also provides for further amendment of Section 109 of the National Internal Revenue Code of 1997, as amended, by inserting a new sub-section (F) Services rendered by tollway operators as among the VAT-exempt transactions.
“As provided by our Constitution, all taxes must emanate and be approved by Congress. To expand the scope of taxation purely on interpretation upon review of the law, 17 years since it was passed in 1994, is definitely not acceptable to our people,” Ortega pointed out.
The senior lawmaker said the Department of Finance (DOF) and BIR should defer any implementation until Congress has settled and clarified this issue.
“To allow a tax burden on the people without a clear imposition of Congress sets a very bad precedent. The power to tax is the power to destroy. It is the essence of democracy that there should be no taxation without representation,” he added.
Ortega further said that President Benigno Aquino III should intervene by deferring the implementation of VAT on tollways and “allow the democratic process to be followed”.
Ortega added that the issue of whether toll fees on expressways are subject to VAT is still pending with the Supreme Court (SC).
Former Nueva Ecija Representative Renato Diaz and lawyer Aurora Timbol filed a petition before the SC questioning the implementation of VAT on toll fees.
Ortega noted that the VAT on toll fees was not included in the deliberations of the Expanded VAT Law in 1994.
“The legislators did not expand the coverage to cover toll fees since the basis of the expanded coverage was from a list of items recommended by the DOF and BIR. The contention of the DOF and BIR is that it is included in the general definition of sale of services and operation of toll expressways is an executive franchise,” Ortega said.
The co-authors of the bill are Representatives Eric Singson, Jr., Ryan Luis Singson, Juan Ponce Enrile, Jr., Robert Estrella, Leopoldo Bataoil, Czarina Umali, Susan Yap, Baby Aline Vargas-Alfonso, Sherwin Tugna, Andres Salvacion, Randolf Sera Ting, Emmanuel Pacquiao, Imelda Quibranza-Dimaporo, Bernardo Vergara, Emil Ong, Jose Zubiri lll, Francis Emmanuel Ortega, Janette Garin, Rex Gatchalian, Manuel Agyao, Arturo Robes, Monique Lagdameo, Ponciano Payuyo, Rodolfo Fariñas, Julieta Cortuna, Roman Romulo, Agapito Guanlao, Napoleon Dy, Godofredo Arquiza, Fernando Gonzalez, Angelo Palmones, David Kho, Ma. Theresa Bonoan-David, Teodoro Baguilat, Jr., Ma. Victoria Sy-Alvarado, Dakila Cua, Eleonor Bulut-Begtang, Maximo Dalog, Eufranio Eriguel, M.D., Jane Castro, Marlyn Primicias-Agabas, and Wilfrido Enverga.
Joining them are Representatives Mohammed Hussein Pangandaman, Salvador Escudero lll, Raul Daza, Simeon Datumanong, Reena Obillo, Aurora Cerilles, Victor Yu, Nasser Pangandaman, Diosdado Macapagal-Arroyo, Arthur Yap, Lani Mercado-Revilla, Arthur Defensor, Jr., Rodolfo Albano, Ma. Amelita Calimbas-Villarosa, Carmelo Lazatin, Ronald Cosalan, Ma. Jocelyn Bernos, Ana Cristina Go, Cesar Sarmiento, Herminia Roman, Deogracias Ramos, Jr., Rodel Batocabe, Salvio Fortuno, Reynaldo Umali, Joseph Emilio Abaya, Cresente Paez, Vicente Belmonte, Jr., Rene Relampagos, Pryde Henry Teves, Alfredo Marañon lll, Florencio Miraflores, Joaquin Carlos Nava, Alfredo Benitez, Mel Senen Sarmiento, Lucy Torres-Gomez, Carlos Padilla, Catalina Bagasina, and Enrique Cojuangco.(Kathrina Alvarez/Sunnex)
Source: http://www.sunstar.com.ph/manila/local-news/2011/09/16/nearly-third-house-membership-seek-exclude-tolls-vat-179845

Best Restaurant in Clark Pampanga unveils regional dinner menu featuring the classic cuisine of Italy, all designed to pair nicely with fine vintage wines from Italy’s wine regions such as Tuscany, Piedmont, Veneto and Sicily, one more reasons for food and wine lovers to travel to Angeles City, Clark Philippines to satisfy their thirst for a wonderful meal at a fine dining restaurant, the best place to eat in Pampanga.

Yats Restaurant is the best restaurant for special dinner, best restaurant for dinner with friends near Manila, also the best place to celebrate special events.

Famous Restaurant in Pampanga, a place to dine with friends in Clark, cozy restaurant with a nice ambience, a nice function place for special occassions

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Clearwater Resort and Country Club is one of the ideal venues for birthday party because it is a risk free venue. Not only Birthday Parties but also a good place to enjoy family reunion. A good place to celebrate special occasions. Clearwater Resort and Country Club is one of the resorts in Subic Clark Angeles City Pampanga or near Manila with activity amenities, place that are nice for celebration. It is one of North Luzon Philippines’ top hotels that is trouble free, risk free, and a nice place to have rest in Subic. A well-recognized and interesting hotel.

The new regional set menus rolled out recently by the best restaurant in Clark Pampanga stirred up renewed interest among visitors from Manila for real fine dining treat in Clark Pampanga as wine lovers from Subic, Tarlac, Manila, Angeles City, Clark Pampanga Philippines wine and dine at Yats Restaurant to enjoy good food paired with fine vintage wines from the wine cellars of this highly recommended resto bar in Pampanga

Are you looking for an attractive restaurant or a nice place to eat with friends in Clark, Angeles City Pampanga? Yats Restaurant and Wine Bar is a restaurant with good food and good wines for dinner located at Clark Angeles City Pampanga. Perfect for exclusive dinner venues for groups, recommended for private dinner in Philippines. A Restaurant in Clark for business dinner meeting. Private dinner place or dinner restaurant in Clark Subic Near Manila Angeles City Pampanga. Yats Restaurant is one of the Good Restaurant in Pampanga Angeles City Clark near Manila. Yats Restaurant is one of the good restaurants in Pampanga, a restaurant with good food, a place that is nice for celebration, ideal for business dinner meeting, a good place to enjoy family reunion, and an attractive restaurant that serves good wines for dinner.

Visitors come from Manila, Angeles City, Pampanga, Subic and Clark Philippines to enjoy a sumptuous seafood dinner at Yats Restaurant. Many guests order excellent white wine from the award-winning restaurant wine list of this famous fine dining restaurant in Clark. Favorite wine orders for guests in this restaurant include Chablis, Chassagne-Montrachet, Sancerre, Chardonnay of Chile’s Casa Lapastolle, Sauvignon Blanc from New Zealand and South Africa, Rose from Anjou, Pinot Noir from USA and Burgundy France and the all-time favorite, Meursault. A wide range of sparkling wine and Champagne is available also in this restaurant in Pampanga which is famous for its selection of vintage wines. Popular choices of guests in this restaurant include Paul Bara Champagne, Crement de Bourgogne, MUMM Cuvee Napa Sparkling wine, Prosecco and Cava.

For comments, inquiries and reservations click on Click here for inquiry and reservations

Restaurant@Yats-International.com

(045) 599-5600
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Ask for Pedro and Rechel

www. YatsRestaurant.com

Getting to this fine dining restaurant of Angeles City Clark Freeport Zone Pampanga Philippines
How to get to this fine-dining restaurant in Clark Pampanga? Once you get to Clark Freeport, go straight until you hit Mimosa. After you enter Mimosa, stay on the left on Mimosa Drive, go past the Holiday Inn and Yats Restaurant (green top, independent 1-storey structure) is on your left. Just past the Yats Restaurant is the London Pub.

Yats Restaurant & Wine Bar
Mimosa Drive past Holiday Inn, Mimosa Leisure Estate,
Clark Freeport Zone, Pampanga, Philippines 2023

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To buy wine in Manila, Pampanga, Angeles City, Clark or Subic please log on to http://www. ClarkWineCenter.com

To inquire with the highly recommended beach resort hotel in Clark Pampanga visit http://www.ClearwaterPhililippines.com

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Mimosa Golf Estate, Clark Field (Clark Airbase), Clark Freeport Zone, Pampanga, Philippines
Tel: (045) 599-5600 0922-870-5194 0917-520-4401 Ask for Daniel, Lito or Cosh

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