In June 20, 2018, Mandela City, a city located on the south of Armenia City amended its
Question:
In June 20, 2018, Mandela City, a city located on the south of Armenia City amended its Revenue Code to include a new provision imposing a tax on every sale of merchandise by a wholesaler based on the total selling price of the goods, inclusive of value-added taxes (VAT). ARGUS Corp., a wholesaler operating within Mandela City, challenged the new provision based on the following contentions: 1. the new provision is a form of prohibited double taxation because it essentially amounts to Mandela City imposing VAT which was already being levied by the national government; and 2. since the tax being imposed is akin to VAT, it is beyond the power of Mandela City to levy the same. Rule on each of ARGUS Corp.'s contentions.
Project management the managerial process
ISBN: 978-0073403342
5th edition
Authors: Eric W Larson, Clifford F. Gray