TOLENTINO vs SECRETARY OF FINANCE

G.R. No. 115455, October 30, 1995

FACTS

These are motions seeking reconsidersation to the decision dismissing the

petitions filed in the cases for the declaration of unconstitutionality of R.A. No. 7716,
otherwise known as the Expanded Value-Added Tax Law. It is contended by the
Philippine Press Institute (PPI) that by removing the exemption of the press from the
VAT while maintaining those granted to others, the law discriminates against the
press. At any rate, it is avereedd “even nondiscriminatory taxation of constitutionaly
guaranteed freedom is unconstitutional”.

ISSUE

Whether or not sales tax on bible sales violative of religious and press freedom

RULING

No. The Court was speaking of a VAT in this case and not of a license tax,
which, its imposition and application to the press or to religious groups is
unconstitutional (American Bible Society vs. City of Manila). However, a VAT is
different. It is not a license tax. It is not a tax on the exercise of a privilege, much less
a constitutional right. It is imposed on sale, barter, lease, or exchange of goods or
properties purely for revenue purposes. To subject the press to its payment is not to
burden the exercise of its right any more than to make the press pay income tax or
subject to general regulation is not to violate its freedom under the Constitution.