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    Nitafan vs. Commissioner of Internal Revenue GR L-78780, 23 July 1987 Nitafan and others sought to prohibit tax withholdings from their salaries, arguing it would diminish their constitutionally protected salary. However, the court ruled that while judicial salaries cannot be decreased during their term, they are still subject to general income taxes like other members of the judiciary. The constitution provides fixed salaries for judges that cannot fluctuate due to Congress, but does not exempt them from paying income taxes.

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    Nitafan vs. Commissioner of Internal Revenue GR L-78780, 23 July 1987 Nitafan and others sought to prohibit tax withholdings from their salaries, arguing it would diminish their constitutionally protected salary. However, the court ruled that while judicial salaries cannot be decreased during their term, they are still subject to general income taxes like other members of the judiciary. The constitution provides fixed salaries for judges that cannot fluctuate due to Congress, but does not exempt them from paying income taxes.

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    3 views1 page

    Digested Cases Please

    Uploaded by

    Zenon Paloma
    Nitafan vs. Commissioner of Internal Revenue GR L-78780, 23 July 1987 Nitafan and others sought to prohibit tax withholdings from their salaries, arguing it would diminish their constitutionally protected salary. However, the court ruled that while judicial salaries cannot be decreased during their term, they are still subject to general income taxes like other members of the judiciary. The constitution provides fixed salaries for judges that cannot fluctuate due to Congress, but does not exempt them from paying income taxes.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Nitafan vs.

    Commissioner of Internal Revenue GR L-78780, 23 July 1987

    Nitafan vs. Commissioner


    GRL-78780, 23 July 1987 Exemption of Payment of Tax

    FACTS:

    Nitafan and some others seek to prohibit the CIR from making any deduction of withholding
    taxes from their salaries or compensation for such would tantamount to a diminution of their
    salary, which is unconstitutional. On June 7 1987, the Court en banc had reaffirmed the directive
    of the Chief Justice.

    ISSUE:

    Whether or not the members of the judiciary are exempt from the payment of income tax.

    RULING:

    What is provided for by the constitution is that salaries of judges may not be decreased during
    their continuance in office. They have a fix salary which may not be subject to the whims and
    caprices of congress. But the salaries of the judges shall be subject to the general income tax as
    well as other members of the judiciary.

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