Republic Act No. 14344 imposes an excise tax on internet services. The tax is imposed by the Congress to (1) defer the rising costs of internet regulation, (2) limit early childhood internet access, which according to the Department of Health, is detrimental to a child's psychological development, and (3) to cover for lost revenues on unregulated online transactions. Internet service providers are assailing the constitutionality of Republic Act No. 14090. On the third ground, the petitioners have noted that the President vetoed Sections 7 to 10 of the law, which grants and defines tax exemption to internet services which grant sufficient parental control. The internet service providers contend that this partial veto is not allowed. Rule on the third ground. The third ground is meritorious. The President should veto entire bills and not only parts thereof. The third ground is unmeritorious. In general, the President's veto power allows the President to remove certain provisions of law. The third ground is meritorious. The President has no veto power in tax bills considering that taxes are the lifeblood of the government The third ground is unmeritorious. Item veto is allowed on tax bills.