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

Date of Publication

2006

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Commerce Major in Legal Management

Subject Categories

Commercial Law

College

Ramon V. Del Rosario College of Business

Department/Unit

Commercial Law

Thesis Adviser

Juris Bernadette M. Tomboc

Defense Panel Member

Christopher E. Cruz
Zenaida S. Manalo

Abstract/Summary

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.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU16942

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

125, [27 unnumbered] leaves

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