ABAKADA Guro Party List vs. Ermita G.R. No. 168056 September 1, 2005 Facts: ABAKADA GURO Party List, et al., filed a petition for prohibition o questioning the constitutionality of Sections 4, 5 and 6 of R.A. No. 9337, amending Sections 106, 107 and 108, respectively, of the National Internal Revenue Code (NIRC). Section 4 imposes a 10% VAT on sale of goods and properties; Section 5 imposes a 10% VAT on importation of goods; and Section 6 imposes a 10% VAT on sale of services and use or lease of properties; These provisions contain a provision which authorizing the President, upon recommendation of the Secretary of Finance, to raise the VAT rate to 12%, effective January 1, 2006, after specified conditions have been satisfied. Issues: Whether or not there is a violation of Article VI, Section 24 of the Constitution. Whether or not there is undue delegation of legislative power in violation of Article VI Sec 28(2) of the
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