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When may a taxpayer's

suit be allowed?

A taxpayer's suit may only be allowed when an

act complained of, which may include a
legislative enactment, directly involves the
illegal disbursement of public funds derived
from taxation (Pascual v. Secretary of Public
Works, 110 Phil. 331)
The SC has discretion as to whether or not
entertain a taxpayers suit and could brush
aside the lack of locus standi where the
issues are of transcendental importance in
keeping with the courts duty to determine
that public offices have not abused the
discretion given to them.


a principle that the Court, in the exercise of its sound
discretion brushes aside the procedural barrier and takes
cognizance of a petition.
Ripeness For Judicial Determination

A question must be ripe for adjudication, that is,

the governmental act being challenged must
have had adverse effect on the person
challenging it .

It is applicable when the Interest of the plaintiff is

subjected to or imminently threatened with substantial
injury .
Double Nexus Test
It is a test utilized in determining whether a
party has standing as a taxpayer promulgated
in the US case of Flast v. Cohen. In order to be
a proper party, a person must:

1. Establish a logical link between his status (as taxpayer) and

the type of legislative enactment concerned. He must sue on
the basis of an unconstitutional exercise of congressional
power under taxing and spending clause in the articles of the

2. Establish a nexus between his status (as taxpayer) and the

precise nature of the constitutional infringement which he