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-versus-
VAT is different from license tax. LICENSE TAX is the fee or tax charged by a government to issue the license
required for engaging in some regulated activity such as the sale of liquor or the practice of a profession. (imagine if a
newspaper company failed to pay license tax, they cannot anymore practice their profession thus it suppresses their right to freedom of
expression and of the press. Here it becomes a prior restraint to the exercise of their right).VALUE ADDED TAX is imposed on the
sale, barter, lease or exchange of goods or properties or the sale or exchange of services and the lease of
properties purely for revenue purposes.
VAT is not a burden in the exercise of its right. It is not intended to license or regulate the exercise of ones right
(in this case the freedom of the press). Hence, it does not violate freedom of press under the constitution.