About this document

Taxation of Judicial Salaries Ruling by Han Sam is a document available to read on EtoBox.

This case involved whether the salaries of judicial officers are subject to taxation under Section 13 of Republic Act 590. The RTC declared Section 13 unconstitutional and ordered a tax refund for two justices. The Supreme Court upheld this decision, finding that taxing judicial salaries amounts to unconstitutional diminution of compensation as established in a prior case. The Court held that while Congress intended for RA 590 to subject all public officer salaries to tax, this violated separation of powers

Author

Han Sam

Language

EN