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Nitafan v CIR: Taxation of Judicial Salaries by Kris Borlongan is a document available to read on EtoBox.

1. Petitioners, who were judges of the RTC National Capital Judicial Region, sought to prohibit the Commissioner of Internal Revenue (CIR) and the Financial Officer of the Supreme Court from deducting withholding taxes from their salaries. 2. Petitioners argued that deducting withholding taxes from their salaries constituted a decrease or diminution of their salaries, which is prohibited by the 1987 Constitution. 3. The Supreme Court held that the salaries of judges are subject to general income tax like a

Author

Kris Borlongan

Language

EN