- Book industry petitioners asked the Supreme Court to strike down the 12% VAT on digital books and other online written works under RA 12023.
- They argued the tax violates constitutional rights to freedom of expression, press freedom, and access to education, and conflicts with the Philippines’ obligations under the Florence Agreement.
- They also said the VAT creates a barrier to self-education and is unfair because physical books remain VAT-exempt while digital books are taxed.
- The petitioners sought a TRO or other relief to suspend the tax and asked the BIR to issue a circular pausing implementation pending legislative amendment.
Source: philstar.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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