GERELLE JUNE R.

VILLORENTE
TAXATION LAW 1

GR NO. L-59431, Sison vs. Ancheta

Facts:

Petitioner Antero Sison alleges that Sec. 1 of BP No. 135 shows constitutional infirmity, that as
tax payer it is unduly discriminatory by the imposition of higher rates of tax upon his income
arising from the exercise of his profession. For petitioner, there is a transgression of both the
equal protection and due process clauses of the Constitution as well as the rule requiring
uniformity in taxation.

Issue:

Wether or not Sec. 1 of BP No. 135 violates the equal protection and due process clauses of the
Constitution.

Held:

The petition is dismissed.

Petitioner alleges arbitrariness, the Court held that there must be a factual foundation of such
institutional taint. Absent such a showing, the presumption of validity must prevail.

It has been held that where the assailed tax measure is beyond the jurisdiction of the State, or it
is not for public use, or in case of a retroactive statute is so harsh and unreasonable, it is
subject to attack on due process grounds.

The principle of equal protection and security is that it shall be given to every person under
circumstances which if not identical are analogous. Equality and uniformity in taxation means
that all taxable articles or kinds of property of the same class shall be taxed at the same rate. It
has been repeatedly held that inequalities which result from a singling out of one particular class
from a singling out of one particular class for taxation or exemption infringe no constitutional
limitation.