Sunday, September 19, 2010

Nitafan vs. Commissioner of Internal Revenue GR L-78780, 23 July 1987

Nitafan vs. Commissioner
GR L-78780, 23 July 1987

FACTS: Nitafan and some others seek to prohibit the CIR from making any deduction of withholding taxes from their salaries or compensation for such would tantamount to a diminution of their salary, which is unconstitutional. On June 7 1987, the Court en banc had reaffirmed the directive of the Chief Justice.

ISSUE: Whether or not the members of the judiciary are exempt from the payment of income tax.

HELD: What is provided for by the constitution is that salaries of judges may not be decreased during their continuance in office. They have a fix salary which may not be subject to the whims and caprices of congress. But the salaries of the judges shall be subject to the general income tax as well as other members of the judiciary.

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