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Ghio Ong - The Philippine Star
May 31, 2026 | 12:00am
The main building of the Philippine Supreme Court in Manila.
Philstar.com / Martin Ramos
MANILA, Philippines — Petitioners from the book industry called on the Supreme Court to declare as unconstitutional the 12 percent value added tax (VAT) imposed on digital books and other written and printed works published online, claiming it is against assurance of the government to exempt books from tax and make education more accessible.
National Artist for Literature Virgilio Almario and lawyer Elridge Marvin Aceron, executive publisher of San Anselmo Press, jointly filed before the SC their petition for certiorari, prohibition and mandamus against the imposition of the 12 percent VAT on “digital books, e-books, digital journals, digital newspapers and all digital written works” under Republic Act 12023.
Named as respondents were acting Finance Secretary Frederick Go and Bureau of Internal Revenue (BIR) Commissioner Charlito Martin Mendoza.
They also sought the enforcement of a temporary restraining order or other judicial reliefs against the tax measure, as well as the issuance of a Revenue Memorandum Circular by the BIR aimed at suspending it “pending legislative amendment.”
Almario and Aceron argued taxing digital books violates constitutional principles of freedom of expression and of the press, and the right to education and accessibility, the Philippines’ obligations as signatory to the Florence Agreement that governs importation of educational, scientific and cultural materials, and the prohibition against prior restraint on protected expression, according to the 31-page petition posted on Aceron’s Facebook account.
Aceron maintained the tax on digital books “directly and personally injured” him after buying a digital copy of Nobel Peace Prize laureate Maria Ressa’s book “How to Stand Up to a Dictator” and paying VAT worth P67.20, included in the total amount of an estimated P630.
“By imposing a 12 percent tax on digital books, RA 12023 erects an economic barrier to self-education that directly contradicts the constitutional mandate to make education ‘accessible to all,’” according to the petition filed online on May 29.
Also, while exempting physical books from VAT despite being more costly, taxing digital books “creates a regressive structure that burdens” Filipinos who could afford only digital books, they added. They also pointed out the VAT on digital books could violate the Philippines’ commitment to the Florence Agreement through an order from the Department of Finance in 2011 that ensures imported books would not be taxed.
