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    GR No. 115455

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    yetyet
    The Supreme Court ruled that RA 7716, which removed the VAT exemption for the press while maintaining exemptions for others, is constitutional. The Court found that subjecting the press to the same VAT that other businesses pay does not discriminate against them. The VAT aims to generate revenue, not act as a license tax. As long as the tax applies equally to all similar entities, it satisfies the constitutional principles of equality and uniformity of taxation.

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    GR No. 115455

    Uploaded by

    yetyet
    57 views1 page
    The Supreme Court ruled that RA 7716, which removed the VAT exemption for the press while maintaining exemptions for others, is constitutional. The Court found that subjecting the press to the same VAT that other businesses pay does not discriminate against them. The VAT aims to generate revenue, not act as a license tax. As long as the tax applies equally to all similar entities, it satisfies the constitutional principles of equality and uniformity of taxation.

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    GR-NO.-115455

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    The Supreme Court ruled that RA 7716, which removed the VAT exemption for the press while maintaining exemptions for others, is constitutional. The Court found that subjecting the press to the same VAT that other businesses pay does not discriminate against them. The VAT aims to generate revenue, not act as a license tax. As long as the tax applies equally to all similar entities, it satisfies the constitutional principles of equality and uniformity of taxation.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    57 views1 page

    GR No. 115455

    Uploaded by

    yetyet
    The Supreme Court ruled that RA 7716, which removed the VAT exemption for the press while maintaining exemptions for others, is constitutional. The Court found that subjecting the press to the same VAT that other businesses pay does not discriminate against them. The VAT aims to generate revenue, not act as a license tax. As long as the tax applies equally to all similar entities, it satisfies the constitutional principles of equality and uniformity of taxation.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    Tolentino v.

    Secretary of Finance

    G.R. No. 115455; October 30, 1995

    TOPIC: Constitutional Law, RA 7716, VAT

    FACTS:

    PPI contends that by removing the exemption of the press from the
    VAT while maintaining those granted to others, the law
    discriminates against the press. CREBA asserts that R.A. No. 7716
    impairs the obligations of contracts, and violates the rule that taxes
    should be uniform and equitable and that Congress shall “evolve a
    progressive system of taxation”.

    CUP argues that legislature was to adopt a definite policy of


    granting tax exemption to cooperatives that the present
    Constitution embodies provisions on cooperatives. To subject
    cooperatives to the VAT would, therefore, be to infringe a
    constitutional policy.

    ISSUE:

    Whether or not RA 7716 is unconstitutional.

    RULING:

    No. In withdrawing the exemption, the law merely subjects the


    press to the same tax burden to which other businesses have long
    ago been subject. The VAT is not a license tax. It is imposed purely
    for revenue purposes.

    Equality and uniformity of taxation mean that all taxable articles or


    kinds of property of the same class be taxed at the same rate. It is
    enough that the statute or ordinance applies equally to all persons,
    firms, and corporations placed in similar situation.

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