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  • Tio Vs Videogram Regulatory Board

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    Jamellen De Leon Benguet
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    The petitioner objected to Presidential Decree no. 1987 which established the Videogram Regulatory Board and imposed a 30% tax on videogram establishments. The petitioner argued that the tax was harsh, oppressive, and restraint of trade. However, the court upheld the constitutionality of the decree. It found that the preamble clearly showed the motive was to generate additional revenue, with 50% going to cities/provinces and 50% to municipalities. Therefore, the presumption of constitutionality was not overcome.

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    Tio vs Videogram Regulatory Board

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    Tio vs Videogram Regulatory Board

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    The petitioner objected to Presidential Decree no. 1987 which established the Videogram Regulatory Board and imposed a 30% tax on videogram establishments. The petitioner argued that the tax was harsh, oppressive, and restraint of trade. However, the court upheld the constitutionality of the decree. It found that the preamble clearly showed the motive was to generate additional revenue, with 50% going to cities/provinces and 50% to municipalities. Therefore, the presumption of constitutionality was not overcome.

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    110 views1 page

    Tio Vs Videogram Regulatory Board

    Uploaded by

    Jamellen De Leon Benguet
    The petitioner objected to Presidential Decree no. 1987 which established the Videogram Regulatory Board and imposed a 30% tax on videogram establishments. The petitioner argued that the tax was harsh, oppressive, and restraint of trade. However, the court upheld the constitutionality of the decree. It found that the preamble clearly showed the motive was to generate additional revenue, with 50% going to cities/provinces and 50% to municipalities. Therefore, the presumption of constitutionality was not overcome.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    Tio vs Videogram Regulatory Board 151 SCRA 208

    Facts: Presidential Decree no. 1987 which took effect on April 10, 1986 is known to be an Act Creating the Videogram Regulatory Board. Petitioner Valentin Tio filed the following objection with the said Presidential Decree: 1. 2. 3. 4. The tax provision of the Presidential Decree is RIDER is without merit. The 30% tax imposed is harsh, oppresive, confiscatory, and is restraint of trade. Theres no legal or factual basis for the promulgation of the Presidential Decree. The Presidential Decree contains an undue delegation of legislative power.

    Issue: Is the Presidential Decree no. 1987 be considered unconstitutional? Held: The Presidential Decree no. 1987 is not considered as unconstitutional because the presumption was not overcome. It is clearly stated in the no. 2 and no. 5 preambular clause that shows the motive of the law making body to confer such act. Before there is no tax levied to the different establishment offering videogram, but this decree the establishment will be taxed 30%. This which will be an additional revenue to the government, 50% of which shall be accrued by the City/Province and the other 50% shall be accrued by the Municipality.

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