Two petitioners from the book industry have asked the Supreme Court to declare the 12 percent value added tax on digital books unconstitutional.
National Artist for Literature Virgilio Almario and lawyer Elridge Marvin Aceron filed the petition for certiorari, prohibition and mandamus on May 29. They named acting Finance Secretary Frederick Go and Bureau of Internal Revenue Commissioner Charlito Martin Mendoza as respondents.
The petition argues that the tax under Republic Act 12023 violates constitutional guarantees on freedom of expression, the press and the right to education. It also cites the Philippines’ obligations under the Florence Agreement on imported educational materials.
Aceron said he paid P67.20 in VAT after buying a digital copy of Maria Ressa’s book for around P630. The petitioners seek a temporary restraining order and a revenue memorandum circular to suspend the tax pending legislative changes.
