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PJA vs . ONG
EN BANC
Sirs/Mesdames:
Quoted hereunder, for your information, is a resolution of this Court dated SEP 20 2005.
G.R. No. 104968 ( THE PHILIPPINE JUDGES ASSOCIATION, ET AL. vs. HONORABLE JOSE U. ONG, in his capacity as Commissioner of Internal Revenue .)
On April 29, 1992, the Philippine Judges Association, represented by its President, Bernardo P. Abesamis, Secretary General Felix M. De Guzman, and members of its Committee on Income Tax Exemption, filed the instant petition for prohibition to enjoin the Bureau of Internal Revenue from collecting income taxes from judges. 1
Petitioner argued that the 1987 Constitution removed the provision previously contained in Section 6, Article XV of the 1973 Constitution, 2 which expressly subjected the salaries of all public officers and employees to income tax. Because of the deletion, the prohibition in Section 10, Article VIII of the 1987 Constitution 3 against diminution of salaries of judges should be deemed absolute 4 and the collection of income taxes from judges an indirect circumvention of the prohibition. 5
On May 14, 1992, this Court resolved to require respondent to comment on the petition. The Office of the Solicitor General requested for several extensions of time within which to file said comment, but before the OSG could submit the required comment, petitioner filed a Motion for Leave to Withdraw Petition dated August 10, 1992. In said motion, petitioner stated that it intended to contribute its share to the Government's drive to raise more revenues to support worthwhile projects and was for that reason, withdrawing the petition without prejudice to future proceedings on the same subject matter.
On August 17, 1992, the OSG filed a manifestation and motion stating its conformity to petitioner's motion to withdraw.
On September 1, 1992, this Court granted petitioner's motion and allowed the withdrawal of the petition. For reasons undisclosed in the records, however, copies of this Resolution were not served on the parties. Thus, the Court reiterates its Resolution of September 1, 1992, orders the Clerk of Court to release copies thereof to the parties, and declares this case closed and terminated.
Very truly yours,
(Sgd.) MA. LUISA D. VILLARAMA
Clerk of Court
Endnotes:
1 Rollo, pp. 2-19.
2 Section 6. No salary or any form of emolument of any public officer or employee, including constitutional officers, shall be exempt from payment of income tax.
3 Section 10. 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.
4 Rollo, pp. 7-8.
5 Id . at 17.
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