Malacañang affirmed that the bases for their enforcement of VAT on SLEX Tool Fee came from two Revenue Memorandum Circulars seeking the imposition of consumption tax, passed and signed by former president Gloria Macapagal-Arroyo. These laws however did not see implementation in the previous administration for political expediency, in order not to worsen her popularity among Filipinos. [See Executive Abuses page.]
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