Professional Documents
Culture Documents
Nitafan vs. Commissioner of Lnternal Revenue
Nitafan vs. Commissioner of Lnternal Revenue
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No. L-78780. July 23, 1987.
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* EN BANC.
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RESOLUTION
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MELENCIO-HERRERA, J.:
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287
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"Section 13. The salary of the Chief Justice and the Associate
Justices of the Supreme Court and of judges of the lower courts
shall be fixed by law. During their continuance in office, their
salary shall not be diminished nor subjected to income tax. Until
the National Assembly shall provide otherwise, the Chief Justice
shall receive an annual salary
5
of ____________and each Associate
Justice __________pesos. " (Emphasis ours)
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doctrine in Perfecto vs. Meer and Dencia vs. David will not apply
anymore."
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adopted.
Stated otherwise, we accord due respect to the intent of
the people, through the discussions and deliberations of
their representatives, in the spirit that all citizens should
bear their aliquot part of the cost of maintaining the
government and should share the burden of general income
taxation equitably.
WHEREFORE, the instant petition for Prohibition is
hereby dismissed.
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Petition dismissed.
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