FELLOWS of the Center for Creative Writing and Literary Studies (CCWLS) warned that the government’s imposition of a 12 percent value-added tax (VAT) on e-books could further restrict access to knowledge amid declining literacy rates.
Assoc. Prof. Ralph Galan, assistant director of CCWLS, said the tax could discourage reading among Filipinos and contribute to a growing population of illiteracy.
“‘Yon na nga ‘yong problema sa Filipinas. We are barely functionally literate as a nation,” Galan told the Varsitarian.
“By taxing books, people would be further discouraged to read books in whatever form they may be, physical or e-books, because they become more expensive. So we produce more illiterate populace,” he added.
On Nov. 28, 2025, Eldrige Aceron, executive director of San Anselmo Publications Inc., filed a formal request before the Department of Finance (DOF) to seek the immediate suspension of the VAT on e-books.
Aceron’s complaint stemmed from his purchase of “How to Stand Up to a Dictator” authored by Maria Ressa via Amazon Kindle, where was charged $1.21 in VAT or P67.20, as reflected on the receipt.
In an interview with the Varsitarian, Aceron said he consulted with education and literacy advocacy groups about the possibility of taking the case to the Supreme Court should the DOF fail to act, with National Artist for Literature Virgilio Almario expected to serve as lead petitioner.
“We want the Supreme Court to see that this isn’t just one lawyer complaining about P67. This is the nation’s intellectuals, educators, and students saying, ‘You cannot tax us for reading,’” Aceron said.
Approved on Oct. 24, 2023, Republic Act No. 12023 requires nonresident digital service providers to register with the Bureau of Internal Revenue (BIR) and remit VAT on transactions through online platforms and digital marketplaces, including e-books and other electronic publications.
“This 12% VAT is a barrier. It makes books—already too expensive for many Filipinos—even more expensive,” Aceron said. “When you tax books, you’re not collecting revenue. You’re collecting ignorance.”
Filipino instructor and Palanca winner Mark Anthony Angeles said adding tax violates the fundamental human and economic right to access reading materials amid an era of “fake news epidemic.”
“Subjecting the sale of e-books to VAT, while printed books are exempt, is retrogressive and anachronistic. The policy does not only place an unfair burden on those who choose to read books in electronic form, but directly penalizes them,” Angeles said.
Angeles also noted the importance of reading, citing Unesco’s warning over the rise of misinformation and disinformation.
“Making sure that the majority of the Filipinos have access to all forms of books is a step in promoting critical thinking,” he added.
Creative writing professor Chuckberry Pascual cautioned about the potential commodification of e-books, saying taxing them would not address the literacy crisis in the country.
“Hindi dagdag na buwis ang sagot sa problema sa literacy, kundi access,” Pascual said.
Pascual said the tax would affect only a small segment of readers, particularly middle-class consumers who can afford digital devices.
However, the government’s budget and disbursement practices do not justify the levy.
“Ang dami-dami nang tina-tax sa atin. Hindi rin naman natin nakikita kung saan nga ba napupunta ang taxes na ito,” Pascual said. John Kobe S. Balod and Charlize Ann D. Lavastida
