Political Law Case Digest
Political Law Case Digest
Political Law Case Digest
Javellana, a Filipino and a registered voter sought to enjoin the Exec Sec and other cabinet secretaries from implementing the said constitution. Javellana averred that the said constitution is void because the same was initiated by the president. He argued that the President is w/o power to proclaim the ratification by the Filipino people of the proposed constitution. Further, the election held to ratify such constitution is not a free election there being intimidation and fraud. ISSUE: Whether or not the SC must give due course to the petition. HELD: The SC ruled that they cannot rule upon the case at bar. Majority of the SC justices expressed the view that they were concluded by the ascertainment made by the president of the Philippines, in the exercise of his political prerogatives. Further, there being no competent evidence to show such fraud and intimidation during the election, it is to be assumed that the people had acquiesced in or accepted the 1973 Constitution. The question of the validity of the 1973 Constitution is a political question which was left to the people in their sovereign capacity to answer. Their ratification of the same had shown such acquiescence. Perfecto v Meer 85 Phil 552 GREGORIO PERFECTO vs. BIBIANO L. MEER [G.R. No. L-2348. February 27, 1950.] Facts: In April, 1947 the Collector of Internal Revenue required Mr. Justice Gregorio Perfecto to pay income tax upon his salary as member of this Court during the year 1946. After paying the amount (P802), he instituted this action in the Manila Court of First Instance contending that the assessment was illegal, his salary not being taxable for the reason that imposition of taxes thereon would reduce it in violation of the Constitution. Issue: Does the imposition of an income tax upon this salary amount to a diminution thereof? Held: Yes. As in the United States during the second period, we must hold that salaries of judges are not included in the word "income" taxed by the Income Tax Law. Two paramount circumstances may additionally be indicated, to wit: First, when the Income Tax Law was first applied to the Philippines 1913, taxable "income" did not include salaries of judicial officers when these are protected from diminution. That was the prevailing official belief in the United States, which must be deemed to have been transplanted here ; and second, when the Philippine Constitutional Convention approved (in 1935) the prohibition against diminution of the judges' compensation, the Federal principle was known that income tax on judicial salaries really impairs them. This is not proclaiming a general tax immunity for men on the bench. These pay taxes. Upon buying gasoline, or cars or other commodities, they pay the corresponding duties. Owning real property, they pay taxes thereon. And on incomes other than their judicial salary, assessments are levied. It is only when the tax is charged directly on their salary and the effect of the tax is to diminish their official stipend that the taxation must be resisted as an infringement of the fundamental charter. Judges would indeed be hapless guardians of the Constitution if they did not perceive and block encroachments upon their prerogatives in whatever form. The undiminishable character of judicial salaries is not a mere privilege of judges personal and therefore waivable but a basic limitation upon legislative or executive action imposed in the public interest (Evans vs. Gore).
Nitafan v CIR 152 SCRA 284 Nitafan v. Commissioner of Internal Revenue [GR L-78780, 23 July 1987] FACTS: 1. Petitioners David Nitafan, Wenceslao Polo and Maximo Savellano Jr., were duly appointed and qualified Judges of the RTC National Capital Judicial Region. 2. Petitioners seeks to prohibit and/or perpetually enjoin respondents, (CIR and the Financial Officer of the Supreme Court) from making any deduction of withholding taxes from their salaries. 3. Petitioners submit that any tax withheld from their emoluments or compensation as judicial officers constitutes a decreased or diminution of their salaries, contrary to Section 10, Article VIII of the 1987 Constitution. ISSUE: Is a deduction of withholding tax a diminuition of the salaries of Judges/Justices? HELD: The SC hereby makes of record that it had then discarded the ruling in PERFECTO VS. MEER (88 Phil 552) and ENDENCIA VS. DAVID (93 Phil 696), that declared the salaries of members of the Judiciary exempt from payment of the income tax and considered such payment as a diminution of their salaries during their continuance in office. The Court hereby reiterates that the salaries of Justices and Judges are property subject to general income tax applicable to all income earners and that the payment of such income tax by Justices and Judges does not fall within the constitution protection against decrease of their salaries during their continuance in office. The debates, interpellations and opinions expressed regarding the constitutional provision in question until it was finally approved by the Commission disclosed that the true intent of the framers of the 1987 Constitution, in adopting it, was to make the salaries of members of the Judiciary taxable. The ascertainment of that intent is but in keeping with the fundamental principle of constitutional construction that the intent of the framers of the organic law and of the people adopting it should be given effect. The ruling that the imposition of income tax upon the salary of judges is a diminution thereof, and so violates the Constitution in Perfecto vs. Meer, as affirmed in Endencia vs. David must be deemed discarded.