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  • Tan vs. Del Rosario 237 SCRA 324

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    Jon Santos
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    The petitioners challenged the constitutionality of a law that implemented a simplified income tax scheme, claiming it violated equal protection. The Supreme Court ruled the law was constitutional, finding that uniformity of taxation only requires treating all similarly situated taxpayers alike, and classification does not violate equal protection if it is based on substantial distinctions germane to the law's purpose. The legislative intent was to shift to a scheduled approach for individual taxpayers while maintaining the current treatment for corporations, which was a reasonable classification.

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    Tan v. Del Rosario

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    The petitioners challenged the constitutionality of a law that implemented a simplified income tax scheme, claiming it violated equal protection. The Supreme Court ruled the law was constitutional, finding that uniformity of taxation only requires treating all similarly situated taxpayers alike, and classification does not violate equal protection if it is based on substantial distinctions germane to the law's purpose. The legislative intent was to shift to a scheduled approach for individual taxpayers while maintaining the current treatment for corporations, which was a reasonable classification.

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    © All Rights Reserved
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    107 просмотров1 страница

    Tan vs. Del Rosario 237 SCRA 324

    Загружено:

    Jon Santos
    The petitioners challenged the constitutionality of a law that implemented a simplified income tax scheme, claiming it violated equal protection. The Supreme Court ruled the law was constitutional, finding that uniformity of taxation only requires treating all similarly situated taxpayers alike, and classification does not violate equal protection if it is based on substantial distinctions germane to the law's purpose. The legislative intent was to shift to a scheduled approach for individual taxpayers while maintaining the current treatment for corporations, which was a reasonable classification.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 1

    Tan vs. Del Rosario 237 SCRA 324 < !--[if !supportLineBreakNewLine]--> < !

    --[endif]--> Facts: Petitioners challenge the constitutionality of RA 7496 or the simplified income taxation scheme (SNIT) under Arts (26) and (28) and III (1). The SNIT contained changes in the tax schedules and different treatment in the professionals which petitioners assail as unconstitutional for being isolative of the equal protection clause in the constitution. Issue: Is the contention meritorious? Ruling: No. uniformity of taxation, like the hindered concept of equal protection, merely require that all subjects or objects of taxation similarly situated are to be treated alike both privileges and liabilities. Uniformity, does not offend classification as long as it rest on substantial distinctions, it is germane to the purpose of the law. It is not limited to existing only and must apply equally to all members of the same class. The legislative intent is to increasingly shift the income tax system towards the scheduled approach in taxation of individual taxpayers and maintain the present global treatment on taxable corporations. This classification is neither arbitrary nor inappropriate.

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