93 Phil 696 August 31 1953 [Salaries of Judges Tax Exemption]
FACTS:
Saturnino David was the Internal Revenue Collector who
ordered Judges Endencio and Jugo’s salaries. A case was filed. However, upon
construing Article VIII Section 9 of the constitution, it shows that judicial
officers are exempt from paying tax from their salaries and thus considered
that the deduction of salaries from the said judges as a violation from the
compensation received by judicial officers.
ISSUE: Whether or not Section 13 of RA 590 is constitutional.
RULING:
No, the
Section 13 of RA 590 is unconstitutional. The collection of income taxes in
judicial officers is considered as against the provisions given by the Article
VIII Sec 9 of the Constitution. The
compensation shall not be diminished during their continuance of their service.
Section 13 of RA 590 stated that no salary received by any public officer of
the republic shall be exempted from paying its taxes. This specific part of RA
590 is in contrary with what is Article VIII Sec 9 has provided.
