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    Tolentino-V Secretary of Finance

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    Jancentniedo Niedo
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    Tolentino-V Secretary of Finance

    Uploaded by

    Jancentniedo Niedo
    4 views1 page
    reference

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    Tolentino-v Secretary of finance

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    reference

    Copyright:

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

    Tolentino-V Secretary of Finance

    Uploaded by

    Jancentniedo Niedo
    reference

    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

    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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