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
Accession Number
TU16942
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
125, [27 unnumbered] leaves
Recommended Citation
Go, K. S., & Tamares, J. S. (2006). Imposition of taxes on text messages: Analyzing the mechanism, effects and legal issues. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/17694