Can I read Tio v. Videogram Regulatory Board on EtoBox?

Tio v. Videogram Regulatory Board by kathrynmaydeveza is a document available to read on EtoBox.

What is Tio v. Videogram Regulatory Board about?

The Supreme Court upheld the constitutionality of PD 1987 which created the Videogram Regulatory Board and imposed a 30% tax on the sale or rental of videograms. The Court found that the tax provision was germane to the subject of regulating the video industry and was a valid revenue and regulatory measure. It also determined that the tax was not harsh, confiscatory, or oppressive as it was imposed uniformly, for a public purpose, and was similar to taxes imposed on other industries.

Author

kathrynmaydeveza

Language

EN