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  • Nitafan Vs CIR

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    Taco Belle
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    The Supreme Court case of NITAFAN v. CIR addressed whether members of the judiciary are exempt from paying income tax. The Court held that no, judges and justices' salaries are subject to general income tax laws that apply to all income earners. The Constitution's provision that salaries cannot be decreased during a judge's term refers specifically to the amount fixed by law, not deductions like income tax that are applicable to all taxpayers.

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    Nitafan vs CIR

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    The Supreme Court case of NITAFAN v. CIR addressed whether members of the judiciary are exempt from paying income tax. The Court held that no, judges and justices' salaries are subject to general income tax laws that apply to all income earners. The Constitution's provision that salaries cannot be decreased during a judge's term refers specifically to the amount fixed by law, not deductions like income tax that are applicable to all taxpayers.

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    © All Rights Reserved
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    Отметить как неприемлемый контент
    22 просмотров1 страница

    Nitafan Vs CIR

    Загружено:

    Taco Belle
    The Supreme Court case of NITAFAN v. CIR addressed whether members of the judiciary are exempt from paying income tax. The Court held that no, judges and justices' salaries are subject to general income tax laws that apply to all income earners. The Constitution's provision that salaries cannot be decreased during a judge's term refers specifically to the amount fixed by law, not deductions like income tax that are applicable to all taxpayers.

    Авторское право:

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

    NITAFAN v.

    CIR
    152 SCRA 284 | Topic: Supreme Court – Salary

    ISSUE: WON members of the judiciary are exempt from the payment of income tax

    HELD: NO. The salaries of Justices and Judges are properly subject to a general income tax law
    applicable to all income earners and that the payment of such income tax by Justices and Judges
    does not fall within the constitutional protection against decrease of their salaries during their
    continuance in office. What the Constitution provides is that “The salary of the Chief Justice and of the
    Associate Justices of the Supreme Court, and of judges of lower courts shall be fixed by law. During their
    continuance in office, their salary shall not be decreased.” (Section 10, Art. VIII, of the 1987 Constitution)”
    The Constitution, in authorizing Congress to fix the rate of compensation of Justices and Judges, mandates
    that it must be higher than that which they are receiving at the time of enactment, or if lower, that it would
    be applicable only to those appointed after its approval.

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