Summary
RMC No. 54-2011 circularizes the Supreme Court En Banc Resolution on the Motion for Reconsideration in G.R. No. 193007, which upholds the validity of imposing Value-Added Tax on toll fees.
Key points
- Supreme Court resolution. The En Banc Resolution denies with finality the Motion for Reconsideration and upholds the imposition of VAT on toll fees.
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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