Practice question
A critic of the tourist VAT-refund law says any difference between non-resident foreign tourists and local consumers automatically violates equal protection. What did the April22 2026 Tayam MAIN decision hold?
- Reasonable classification is permitted, and the challenged RA12079 scheme was not unconstitutional on the asserted grounds
- Every difference between consumers is automatically unconstitutional
- All classifications are automatically valid without analysis
- The Court nullified RA12079 in its entirety
- A separate opinion replaced the main disposition
Legal references
- Tayam v. Recto, GR280898, April22 2026 ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/27/70454 MAIN constitutional ruling and disposition.
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