ENDENCIA VS DAVID

93 Phil 696 August 31 1953 [Salaries of Judges Tax Exemption] MONTEMAYOR, J.:

FACTS:
Saturnino David was the Internal Revenue Collector who ordered Judges Endencio and Jugo’s
salaries. A case was filed. However, upon construing Article VIII Section 9 of the constitution, it
shows that judicial officers are exempt from paying tax from their salaries and thus considered
that the deduction of salaries from the said judges as a violation from the compensation
received by judicial officers.  

ISSUE: Whether or not Section 13 of RA 590 is constitutional.

RULING:
No, the Section 13 of RA 590 is unconstitutional. The collection of income taxes in judicial
officers is considered as against the provisions given by the Article VIII Sec 9 of the
Constitution. The compensation shall not be diminished during their continuance of their service.
Section 13 of RA 590 stated that no salary received by any public officer of the republic shall be
exempted from paying its taxes. This specific part of RA 590 is in contrary with what is Article
VIII Sec 9 has provided.