Imposition of taxes on text messages: Analyzing the mechanism, effects and legal issues

• Main Authors: Go, Kristine S., Tamares, John Joseph S.
• Format: text
• Language: English
• Published: Animo Repository 2006
• Subjects: Commercial Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/17694
• Institution: De La Salle University

This research is a critical evaluation on the three pending bills in the Congress regarding the proposal of imposition of taxes on every SMS or text-messaging activities. The first two bills are both introduced by Congressman Mark O. Cojuangco that aim to impose a fifty-centavo (P0.50) specific tax on every activity of short messaging service (text-messaging). Both bills explicitly specified that the funds that will be collected would go to a special infrastructure fund for public works projects, and other purposes. Congressman Mayo Z Almario on the other hand, introduced the third bill otherwise known as The Text Gambling Tax of 2004 . Overall, much of the discussion dwells on these three bills in understanding their legality and constitutionality as well as their impact and possible reactions and effects to the government, mobile subscribers, and service providers.