64-652: The Muntinlupa–Cavite Expressway ( MCX ), signed as E2 of the Philippine expressway network , is a 4-kilometer-long (2.5 mi) controlled-access toll expressway linking the southern province of Cavite to Muntinlupa in the Philippines . Opened to traffic on July 24, 2015, it is currently the shortest expressway in the Philippines. It connects the South Luzon Expressway (SLEX) to
128-523: A T-interchange with South Luzon Expressway near Susana Heights. It follows a slight curving route paralleling Magdaong River, which acts as a boundary between barangays Poblacion and Tunasan . It soon passes near the New Bilibid Prison, where several access roads are rerouted with the construction of the expressway. The expressway ends as a roundabout with Daang Hari, Daang Reyna, and Biazon Road. Alabang-Sto. Tomas Development Inc. (ASDI),
192-512: A 30-year concession agreement on April 12, 2012. Construction began on October 1, 2012, and concluded on June 30, 2015. On July 24, 2015, at 2:00 p.m. PHT , the expressway was opened to traffic following its inauguration by President Benigno Aquino III . The expressway was operated by MCX Tollway Inc., a subsidiary of Ayala Corporation's AC Infrastructure Holdings Corporation (AC Infra). On December 7, 2019, FWD Life Philippines and AC Infra announced their Expressway Sponsorship Program, renaming
256-747: A HST may have a Provincial Sales Tax (PST), which are collected in British Columbia (7%), Manitoba (7%) and Saskatchewan (6%). Alberta and all three territories do not collect either a HST or PST. VAT was introduced in Chile in 1974 under Decreto Ley 825. From 1998 there was implemented a 18% tax. Since October 2003, the standard VAT rate has been 19%, applying to the majority of goods and some services. However certain items have been subjected to additional tax, for instance, alcoholic beverages (between 20.5= – 31.5% for fermented to distilled products), jewellery (15%), pyrotechnic items (50% or more for
320-503: A VAT Trustee if they: register and collect a Business Identification Number (BIN) from the NBR; submit VAT returns on time; offer VAT receipts; store all cash-memos; and use the VAT rebate system responsibly. VAT Mentors work in the VAT or Customs department and deal with trustees. The VAT rate is a flat 15%. VAT was introduced on 1 January 1997 and replaced 11 other taxes. The original rate of 15%
384-506: A business below the margin of profitability. The effect can be seen when VAT is cut or abolished. Sweden reduced VAT on restaurant meals from 25% to 12.5%, creating 11,000 additional jobs. VAT offers distinctive opportunities for evasion and fraud, especially through abuse of the credit and refund mechanism. VAT overclaim fraud reached as high as 34% in Romania. Exports are generally zero-rated , creating opportunity for fraud. In Europe,
448-759: A card or ticket at the entry point and surrender them upon exit. On expressways implementing barrier tolling, toll collection is done at toll plazas on a fixed rate. Some expressways employ a hybrid system that includes both, like the North Luzon Expressway, which uses both barrier ("open system") and closed road tolling. Electronic toll collection (ETC) is first implemented on the Skyway and South Luzon Expressway, using transponder technology branded E-Pass. ETC systems are implemented by some toll road operators, with inter-running support on other connected expressways. Toll plazas or toll gates have ETC lanes on
512-456: A decade, it was imposed only on certain categories of goods and at differing rates. In 1994, VAT became universally imposed on production, wholesale, retain, and importation of all goods. In 2016, business tax was replaced with VAT nationwide. VAT's significance to China's tax revenues increased drastically after this. In 1993, a standard rate of 23% and a reduced rate of 5% for non-alcoholic beverages, sewerage, heat, and public transport
576-889: A joint venture between the Philippine National Construction Corporation (PNCC) and the National Development Company (NDC), was incorporated in 2005 to undertake what was initially known as the Daang Hari–SLEX Connector Road Project. On December 15, 2009, ASDI and PNCC signed a Memorandum of Agreement, with ASDI as the Main Turnkey Contractor. The project was 25% complete when the Department of Public Works and Highways (DPWH) took over for public bidding. Ayala Corporation won
640-410: A lower rate to products that are more likely to be consumed by the poor. Some countries compensate by implementing transfer payments targeted to the poor. The incidence of VAT may not fall entirely on consumers as traders tend to absorb VAT so as to maintain sales volumes. Conversely, not all cuts in VAT are passed on in lower prices. VAT consequently leads to a deadweight loss if cutting prices pushes
704-414: A reduced rate of 12%. Goods and services were redistributed among different tax rates. There was only one services that shifted from the standard rate to the reduced rate and that were non-regular land passenger bus services. These are not taxi services, which apply a VAT rate of 21%. Books and printed materials, including electronic books, were zero rated. Several services were moved from reduced rates to
SECTION 10
#1732779651371768-637: Is 100 km/h (62 mph) for cars and jeepneys, 80 km/h (50 mph) for trucks and buses, and 60 km/h (37 mph) is the minimum for all classes of vehicles. The first expressways in the Philippines are the North Luzon Expressway (NLEX) and the South Luzon Expressway (SLEX), both of which were built in the late 1960s. The first elevated toll road in the Philippines is the Skyway , with its construction consisting of numerous sections called "stages". Its latest section, Stage 3,
832-598: Is a VAT introduced in Australia in 2000. Revenue is redistributed to the states and territories via the Commonwealth Grants Commission process. This works as a program of horizontal fiscal equalisation . The rate is set at 10%, although many domestically consumed items are effectively zero-rated (GST-free) such as fresh food, education, health services, certain medical products, as well as government charges and fees that are effectively taxes. VAT
896-440: Is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax . VAT is an indirect tax , because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions. Products exported to other countries are typically exempted from
960-519: Is a national sales tax introduced in 1991 at a rate of 7%, later reduced to 5%. A Harmonized Sales Tax (HST) that combines the GST and provincial sales tax, is collected in New Brunswick (15%), Newfoundland (15%), Nova Scotia (15%), Ontario (13%) and Prince Edward Island (15%), while British Columbia had a 12% HST until 2013. Quebec has a de facto 14.975% HST: it follows the same rules as
1024-403: Is input-output based. Producers are allowed to subtract VAT on their inputs from the VAT they charge on their outputs and report the difference. VAT is purchased quarterly. An exception occurs for taxpayers who state monthly payments. VAT is disbursed to the state's budget on the 20th day of the month after the tax period. The law took effect on January 1, 2022. The goods and services tax (GST)
1088-587: Is located in Muntinlupa . Kilometer count is numbered by kilometer posts, designating Rizal Park in Manila as kilometer zero as it branches off from the South Luzon Expressway. 14°22′37″N 121°1′37″E / 14.37694°N 121.02694°E / 14.37694; 121.02694 Philippine expressway network The Philippine expressway network , also known as
1152-640: Is part of the Build! Build! Build! Infrastructure Plan of DuterteNomics and the Build Better More of Bongbong Marcos . In addition to the following expressways: New expressways will be built as well, such as: The Asian Highway 26 ( [REDACTED] ) passes through three expressways in the Philippines: Value-added tax A value-added tax ( VAT or goods and services tax ( GST ), general consumption tax ( GCT ))
1216-554: Is that VAT is collected at the national level, while in countries such as India and the US, sales tax is collected at the point of sale by the local jurisdiction, leading them to prefer the latter method. The main disadvantage of VAT is the extra accounting required by those in the supply chain. However, payment of VAT is made simpler when the VAT system has few, if any, exemptions (such as with GST in New Zealand). 10% sales tax: So,
1280-482: Is the greatest contributing factor to the US current account deficit , and estimated this disadvantage to US producers and service providers to be $ 518 billion in 2008 alone. US politicians such as congressman Bill Pascrell , advocate either changing WTO rules relating to VAT or rebating VAT charged on US exporters. A business tax rebate for exports was proposed in the 2016 GOP tax reform policy paper. The assertion that this "border adjustment" would be compatible with
1344-617: The Daang Hari Road and Daang Reyna Road near Las Piñas and Bacoor . Muntinlupa–Cavite Expressway acts as a connector between Daang Hari and South Luzon Expressway . The expressway passes near the vicinity of the New Bilibid Prison and Southville 2A, one of the relocation areas of informal settlers who once lived beside the Philippine National Railways line. The expressway starts with
SECTION 20
#17327796513711408-557: The Department of Public Works and Highways or the Toll Regulatory Board through build–operate–transfer (BOT) arrangements. At present, there are 15 expressways in the Philippines that connect Metro Manila to northern and southern Luzon and 1 expressway in Metro Cebu. Regional high standard highways in the Philippines are multi-lane arterial roads with bypass, grade separation and/or frontage road . They connect
1472-577: The High Standard Highway Network , is a controlled-access highway network managed by the Department of Public Works and Highways (DPWH) which consists of all expressways and regional high standard highways in the Philippines . High standard highways are defined as highways which provide a high level of traffic services by assuring high speed mobility and safe travel in order to vitally support socio-economic activities for sound socio-economic development of strategic regions and
1536-610: The RFID -based Autosweep. The ETC system is shared with SMC Infrastructure tollways such as SLEX, Skyway, STAR Tollway , NAIAX , and TPLEX . Source: Toll Regulatory Board The expressway currently has two service areas, one in each direction, between the western terminus at Daang Hari and the MCX Toll Plaza. Each service station hosts a gas station, a convenience store, restrooms, car repair, and lubrication services. The Unioil station also hosts restaurants. The entire route
1600-685: The STAR Tollway and Susana Heights Exit. Eastbound vehicles paying in cash receive tickets at the MCX Toll Plaza and pay their toll fees upon exit from SLEX or STAR Tollway or at the Skyway Main Toll Plaza in Muntinlupa, as part of San Miguel Corporation's Seamless Southern Tollways. Westbound vehicles pay their toll fees at the MCX Toll Plaza. Under the law, all toll rates include a 12% value-added tax . The expressway implements an electronic toll collection (ETC) system using
1664-628: The United States . German industrialist Wilhelm von Siemens proposed the concept of a value-added tax in 1918 to replace the German turnover tax . However, the turnover tax was not replaced until 1968. The modern variation of VAT was first implemented by Maurice Lauré , joint director of the French tax authority, who implemented VAT on 10 April 1954 in France's Ivory Coast colony. Assessing
1728-514: The EEC, following which, other member states (initially Belgium, Italy, Luxembourg, the Netherlands and West Germany) introduced VAT. As of 2020, more than 160 countries collect VAT. VAT can be accounts-based or invoice-based. All VAT-collecting countries except Japan use the invoice method. Using invoices, each seller pays VAT on their sales and passes the buyer an invoice that indicates
1792-455: The GST, and both are collected by Revenu Québec . Advertised and posted prices generally exclude taxes, which are calculated at the time of payment; common exceptions are motor fuels, the posted prices for which include sales and excise taxes, and items in vending machines as well as alcohol in monopoly stores. Basic groceries, prescription drugs, inward/outbound transportation and medical devices are zero-rated. Other provinces that do not have
1856-634: The Limited Access Highway Act, signed on June 22, 1957. Through the act, the Department of Public Works and Highways is authorized to designate new or existing roads as limited-access highways and to regulate points of entry along these limited-access highways. Traffic laws on expressways are defined by the Limited Access Highway Act and Department of Public Works and Communications (DPWC) Administrative Order No. 1 series of 1968. Standard traffic laws on all expressways based on
1920-877: The above laws include: While traveling along the expressway, vehicles are prohibited from: The following conveyances are prohibited on all expressways in the Philippines: High standard highways in the Philippines are classified into two types: the arterial high standard highways or expressways, and regional high standard highways. Arterial high standards highways (HSH-1) in the Philippines are known as expressways. They are highways with controlled-access, normally with interchanges and may include facilities for levying tolls for passage in an open or closed system. Standard features of Philippine expressways include guard rails, rumble strips, signs and pavement markings, solid wall fence, speed radars, toll plaza, closed-circuit television and rest and service areas. The speed limit
1984-507: The amount of tax paid excluding deductions (input tax). Buyers who themselves add value and resell the product pay VAT on their own sales (output tax). The difference between output tax and input tax is the amount paid to the government (or refunded, in the case of a negative amount). Using accounts, the tax is calculated as a percentage of the difference between sales and purchases from taxed accounts. VAT provides an incentive for businesses to register and keep invoices, and it does this in
Muntinlupa–Cavite Expressway - Misplaced Pages Continue
2048-460: The apparent revenue is churned – i.e. taxpayers are given the money to pay the tax, reducing net revenue. Refund delays by the tax administration can damage businesses. Compliance costs are seen as a burden on business. In the UK, compliance costs for VAT have been estimated to be about 4% of the yield, with greater impacts on smaller businesses. Under a sales tax system, only businesses selling to
2112-726: The bid for ₱ 900 million , reimbursing ASDI ₱353 million . Known in the planning stages as the Daang Hari–SLEX Link Road , the expressway was approved by the National Economic and Development Authority board on July 18, 2011, making it the first toll road awarded under the Public-Private Partnership program of the Benigno Aquino III administration . The Notice of Award was issued on December 22, 2011, and Ayala Corporation signed
2176-484: The chairmanship of Professor Fritz Neumark made its priority objective the elimination of distortions to competition caused by disparities in national indirect tax systems. The Neumark Report published in 1962 concluded that France's VAT model would be the simplest and most effective indirect tax system. This led to the EEC issuing two VAT directives, adopted in April 1967, providing a blueprint for introducing VAT across
2240-493: The consumer pays 10% ($ 0.15) extra, compared to the no taxation scheme, and the government collects this amount. The retailers pay no tax directly, but the retailer has to do the tax-related paperwork. Suppliers and manufacturers have the administrative burden of supplying correct state exemption certifications that the retailer must verify and maintain. The manufacturer is responsible for ensuring that their customers (retailers) are only intermediates and not end consumers (otherwise
2304-428: The country as a whole. In the Philippines, controlled-access highways are known as expressways. They are multi-lane divided toll roads which are privately maintained under concession from the government. The regional high standard highways are partial controlled-access highways that function as supplementary to expressways. The Philippine expressway network spanned 420 kilometers (260 mi) in length in 2015 and
2368-742: The decongestion of traffic in Metro Manila , and the improvement of accessibility to main tourist spots, among others. The Philippine expressway network master plan covers the development of high standard highways surrounding Metro Manila in Luzon , Metro Cebu in the Visayas , and the Metro Davao – General Santos area in Mindanao . The establishment of limited-access highways or expressways are provided and defined by Republic Act No. 2000 or
2432-580: The end-user are required to collect tax and bear the accounting cost of collecting the tax. Under VAT, manufacturers and wholesale companies also incur accounting expenses to handle the additional paperwork required for collecting VAT, increasing overhead costs and prices. The American Manufacturing Trade Action Coalition in the United States consider VAT charges on US products and rebates for products from other countries to be an unfair trade practice . AMTAC claims that so-called "border tax disadvantage"
2496-487: The expanded application is zero VAT for many operations and transactions. That zero VAT is the source of controversies between its trading partners, mainly Russia, which is against the zero VAT and promotes wider use of tax credits. VAT is replaced with fixed payments, which are utilized for many taxpayers, operations, and transactions. Legislation is based largely on the EU VAT Directive's principles. The system
2560-625: The experiment as successful, France introduced it domestically in 1958. Initially directed at large businesses, it was extended over time to include all business sectors. In France it is the largest source of state finance, accounting for nearly 50% of state revenues. Following creation of the European Economic Community in 1957, the Fiscal and Financial Committee set up by the European Commission in 1960 under
2624-587: The expressway as FWD-Muntinlupa-Cavite Expressway (FWD-MCX) as part of FWD's marketing initiative. On July 19, 2023, the DPWH gave its consent for the transfer of ownership of the expressway from Ayala Corporation to the Villar Group . Subsequently, on August 9, 2023, the Villar Group, through Prime Asset Ventures Inc., completed the acquisition worth ₱3.8 billion . Tolls are assessed in each direction at
Muntinlupa–Cavite Expressway - Misplaced Pages Continue
2688-452: The expressways and are mostly partial controlled-access highways. Their design speed is 80–100 km/h (50–62 mph) for inter-urban regional highways and 60 kilometers per hour (37 mph) for intra-urban highways. Under the implementation of a route numbering system commissioned by the Department of Public Works and Highways (DPWH) on 2014, expressways are signed with yellow pentagonal signs with black numerals. They are prefixed with
2752-473: The first sale or import) or soft drinks with high sugar (18%). AS of 2023, the VAT tax includes majority of services excluding Education, Health and Transport, as well as taxpayers issuing fee receipts. This tax makes the 41.2% of the total revenue of the country. VAT produces the largest share of China's tax revenue. In 1984 the State Council announced that China would begin collecting VAT. For
2816-428: The form of zero-rated goods and VAT exemption on goods not resold. Through registration, a business documents its purchases, making them eligible for a VAT credit. The main benefits of VAT are that in relation to many other forms of taxation, it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue. VAT has no effect on how businesses organize, because
2880-694: The increase in the number of vehicles and the demand for limited-access highways, the Philippine government requested the government of Japan to conduct a master plan for the development of a high standard highway network in 2009 under the Philippine Medium-Term Public Investment Plan (2005–2010). The plan calls for the promotion of national integrity by strengthening the Philippine Nautical Highway System linking roads and ferries,
2944-469: The leftmost lanes or on "mixed" lanes, that allow cash collection, or both. Latest ETC systems use radio frequency identification (RFID) technology over transponder technology for collection. Having different ETC systems that are not supported on other roads, a plan for a unified ETC system is promoted for motorists' convenience. Cashless toll collections on all expressways are on a dry run since 2023, aiming for full implementation in 2024. As of June 2024 ,
3008-464: The letter "E" for "Expressway" to distinguish them from national highways. Expressways numbers are assigned sequentially and continuously. The Philippine expressway network is currently consisting of six discontinuous network of expressways, all of which are located in the island of Luzon. Most of the expressways implement tolls, usually of the closed road and barrier toll systems . On expressways roads using closed road tolling, motorists first get
3072-599: The main source of problems is carousel fraud . This fraud originated in the 1970s in the Benelux countries. VAT fraud then became a major problem in the UK . Similar fraud possibilities exist inside a country. To avoid this, countries such as Sweden hold the major owner of a limited company personally responsible. Because VAT is included in the price index to which state benefits such as pensions and welfare payments are linked in some countries, as well as public sector pay, some of
3136-428: The manufacturer charges the tax). In addition, the retailer tracks what is taxable and what is not, along with the various tax rates in each city where it operates. 10% VAT: In the VAT example above, the consumer has paid, and the government received, the same dollar amount as with a sales tax. At each stage of production, the seller collects a tax and the buyer pays that tax. The buyer can then be reimbursed for paying
3200-531: The price at which it is sold increases. VAT has been criticized by opponents as a regressive tax , meaning that the poor pay more, as a percentage of their income, relative to the wealthier individuals, given the higher marginal propensity to consume among the poor. Defenders reply that relating taxation levels to income is an arbitrary standard and that the VAT is in fact a proportional tax . An OECD study found that VAT could even be slightly progressive. VAT's effective regressivity can be reduced by applying
3264-457: The rules of the WTO is controversial; it was alleged that the proposed tax would favour domestically produced goods as they would be taxed less than imports, to a degree varying across sectors. For example, the wage component of the cost of domestically produced goods would not be taxed. A 2021 study reported that value-added taxes were unlikely to distort trade flows. The VAT rate is 20%. However,
SECTION 50
#17327796513713328-406: The same amount of tax is collected regardless of how many times goods change hands before arriving at the ultimate consumer. By contrast, sales taxes are collected on each transaction, encouraging businesses to vertically integrate to reduce the number of transactions and thereby reduce the amount of tax. For this reason, VAT has been gaining favor over traditional sales taxes. Another difference
3392-644: The tax, but only by successfully selling the value-added product to the buyer at the next stage. In the previous examples, if the retailer fails to sell some of its inventory, it suffers a greater financial loss in the VAT scheme, in comparison to the sales tax regulatory system, by having paid a higher wholesale price on the product it wants to sell. Each business is responsible for handling the necessary tax paperwork. However, businesses have no obligation to request certifications from purchasers who are not end users, or of providing such certifications to their suppliers, but they incur increased accounting costs for collecting
3456-489: The tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the producer. VAT raises about a fifth of total tax revenues worldwide and among the members of the Organisation for Economic Co-operation and Development (OECD). As of June 2023, 175 of the 193 countries with UN membership employ a VAT, including all OECD members except
3520-422: The tax. The simplified examples assume incorrectly that taxes are non-distortionary: the same number of widgets were made and sold both before and after the introduction of the tax. However, the supply and demand economic model suggests that any tax raises the cost of the product for someone. In raising the cost, the supply curve shifts leftward. Consequently, the quantity of a good purchased decreases, and/or
3584-535: The toll barrier based on class. On July 21, 2015, Ayala Corporation and San Miguel Corporation , the operators of Muntinlupa–Cavite and South Luzon Expressways, respectively, signed an interoperability agreement. As a result of the agreement, motorists using the Muntinlupa–Cavite Expressway would be required to pay a toll fee, which depends on the vehicle class, in addition to the toll fee between their entry or exit point at SLEX, Skyway , or since 2022,
3648-623: The toll rates by expressway are as follows: Additionally, since June 1, 2024, the Agri-Trucks Toll Rebate Program is implemented to exempt vehicles carrying agricultural products from toll increases on expressways, aiming to ease inflation on these goods. For SMC Tollways -operated expressways such as SLEX and MCX, the average rebate ranges from ₱2 to ₱30 . Meanwhile, Metro Pacific Tollways Corporation -operated expressways such as NLEX, SCTEX, and CAVITEX offer rebates ranging from ₱16 to ₱156 . Both rates depend on
3712-764: The vehicle class, with the latter depending on the distance travelled as well. Three components of the expressway network or the High Standard Highway Network are the Luzon Spine Expressway Network (LSEN), the Visayas Spine Expressway Network (VSEN), and the Mindanao Spine Expressway Network (MSEN). It is a planned network of interconnected expressways within the islands of Luzon , Visayas and Mindanao . It
3776-689: Was completed in 2021. The Southern Tagalog Arterial Road (STAR) Tollway, from Santo Tomas to Lipa in Batangas was opened in 2001 and was extended in 2008. The Subic–Clark–Tarlac Expressway (SCTEX), the longest tollway in the Philippines was opened in 2008, setting the stage for the development of the Tarlac–Pangasinan–La Union Expressway (TPLEX), which would extend beyond the SCTEX' northern terminus in Tarlac City. The TPLEX
3840-570: Was extended to 626 kilometers (389 mi) in 2020, and is to be extended to 995 kilometers (618 mi) beyond 2030 according to the master plan submitted by the Japan International Cooperation Agency in 2010. The Philippine highway network spans over 32,000 kilometers (20,000 mi) across all regions of the Philippines. These highways, however, are mostly single and dual carriageways with many U-turn lanes and intersections slowing down traffic. Coupled with
3904-539: Was increased to 17.5% in 2011. The rate on restaurant and hotel accommodations is between 10% and 15% while certain foods and goods are zero-rated. The revenue is collected by the Barbados Revenue Authority . VAT was 20% as of 2023. A reduced rate of 9% applies to baby foods and hygiene products, as well as on books. A permanent rate of 9% applies to physical or electronic periodicals, such as newspapers and magazines. Goods and Services Tax (GST)
SECTION 60
#17327796513713968-738: Was introduced in 1991, replacing sales tax and most excise duties. The Value Added Tax Act, 1991 triggered VAT starting on 10 July 1991, which is observed as National VAT Day. VAT became the largest source of government revenue, totaling about 56%. The standard rate is 15%. Export is zero rated. Several reduced rates, locally called Truncated Rates, apply to service sectors and range from 1.5% to 10%. The Value Added Tax and Supplementary Duty Act of 2012 automated administration. The National Board of Revenue (NBR) administers VAT. Other rules and acts include Development Surcharge and Levy (Imposition and Collection) Act, 2015; and Value Added Tax and Supplementary Duty Rules, 2016. Anyone who collects VAT becomes
4032-400: Was introduced. In 2015, rates were revised to 21% for the standard rate, and 15% and 10% reduced rates. The lowest reduced rate primarily targeted baby food, medicines, vaccines, books, and music shops, while maintaining a similar redistribution of goods and services for the other rates. In 2024, a law aimed at reducing the national debt featured return to two rates: a standard rate of 21% and
4096-473: Was opened in 2013. The Cavite–Laguna Expressway (CALAX), another expressway in Southern Luzon, was partially opened on October 30, 2019. The Central Luzon Link Expressway (CLLEX) was partially opened on July 15, 2021. There are many under construction and proposed expressways in the Philippines. All the expressways in the Philippines are privately maintained under concession agreements either with
#370629