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Natifan v. CIR PDF
Natifan v. CIR PDF
vs.
Facts:
Petitioners herein are duly appointed and qualified judges of the Regional
Trial Court of Manila. In this case, they are filling a petition for prohibition to
prohibit/enjoin the respondents, the C.I.R. and the Finance Officer of the SC. To
stop making any deduction of withholding taxes from their salary.
Issue:
Ruling:
The Court hereby reiterates that the salaries of Justices and Judges
are properly subject to general income tax law applicable to all income
earners and that the payment such income tax by Justices and Judges
does not fall within the constitutional protection against decrease of their
salaries during their continuance in office.
Firstly, even prior to the determination of this case, the Court en banc had
already reaffirmed the Chief Justice’s directive when it REAFFIRMED the
directive to the Fiscal Management and Budget Office of this Court to
CONTINUE with the deduction of the withholding taxes of the Justices and all
other members of the Judiciary. However, the court has deemed it best to settle
the legal issue raised with a judicial pronouncement. Thus, the SC looked into
the Constitutional Construction of the said provision to make such decision.
The court pointed out that based from the debates, interpellation and
opinions expressed towards the Constitutional provision in question, the true
intent of the framers of the 1987 Constitution was to make the Judiciary Taxable.