Abdula vs. Guiani G.R. No.: 118821, February 18, 2000, 326 SCRA 1 FACTS: The case involves a petition for certiorari and prohibition to set aside the warrant of arrest issued by Judge Japal M. Guiani of Branch 14 of the Regional Trial Court of Cotabato City. The petitioners, Mayor Bai Unggie D. Abdula and Odin Abdula, were charged with murder in Criminal Case No. 2376. The murder complaint alleged that the petitioners paid six other individuals for the death of a certain Abdul Dimalen, the former COMELEC Registrar of Kabuntalan, Maguindanao. Initially, the Provincial Prosecutor of Maguindanao dismissed the murder charges against the petitioners and five other respondents due to lack of prima facie evidence. However, a separate information for murder was filed against one of the respondents, Kasan Mama. Subsequently, the case was ordered to be returned to the Provincial Prosecutor for further investigation. After additional evidence was presented, the Provincial Prosecutor found a prima
NITAFAN vs. COMMISSIONER OF INTERNAL REVENUE
G.R. No. 78780, July 23, 1987 - 152 SCRA 284
FACTS:
Petitioners, the duly appointed and qualified Judges presiding over Branches 52, 19 and 53, respectively, of the Regional Trial Court, National Capital Judicial Region, all with stations in Manila, seek to prohibit and/or perpetually enjoin respondents, the Commissioner of Internal Revenue and the Financial Officer of the Supreme Court, from making any deduction of withholding taxes from their salaries.
They submit that "any tax withheld from their emoluments or compensation as judicial officers constitutes a decrease or diminution of their salaries, contrary to the provision of Section 10, Article VIII of the 1987 Constitution mandating that during their continuance in office, their salary shall not be decreased," even as it is anathema to the Ideal of an independent judiciary envisioned in and by said Constitution."
It may be pointed out that, early on, the Court had dealt with the matter administratively in response to representations that the Court shall direct its Finance Officer to discontinue the withholding of taxes from salaries of members of the Bench. Thus, on June 4, 1987, it was reaffirmed by the Court en banc.
ISSUE:
Whether or not members of the Judiciary are exempt from income taxes.
HELD:
No.
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 primary task in constitutional construction is to ascertain and thereafter assure the realization of the purpose of the framers and of the people in the adoption of the Constitution. It may also be safely assumed that the people in ratifying the Constitution were guided mainly by the explanation offered by the framers.
The ruling that "the imposition of income tax upon the salary of judges is a dimunition thereof, and so violates the Constitution", in Perfecto vs. Meer, as affirmed in Endencia vs. David must be declared discarded. The framers of the fundamental law, as the alter ego of the people, have expressed in clear and unmistakable terms the meaning and import of Section 10, Article VIII, of the 1987 Constitution that they have adopted
Stated otherwise, we accord due respect to the intent of the people, through the discussions and deliberations of their representatives, in the spirit that all citizens should bear their aliquot part of the cost of maintaining the government and should share the burden of general income taxation equitably.
Therefore, the petition for Prohibition is hereby dismissed.
FACTS:
Petitioners, the duly appointed and qualified Judges presiding over Branches 52, 19 and 53, respectively, of the Regional Trial Court, National Capital Judicial Region, all with stations in Manila, seek to prohibit and/or perpetually enjoin respondents, the Commissioner of Internal Revenue and the Financial Officer of the Supreme Court, from making any deduction of withholding taxes from their salaries.
They submit that "any tax withheld from their emoluments or compensation as judicial officers constitutes a decrease or diminution of their salaries, contrary to the provision of Section 10, Article VIII of the 1987 Constitution mandating that during their continuance in office, their salary shall not be decreased," even as it is anathema to the Ideal of an independent judiciary envisioned in and by said Constitution."
It may be pointed out that, early on, the Court had dealt with the matter administratively in response to representations that the Court shall direct its Finance Officer to discontinue the withholding of taxes from salaries of members of the Bench. Thus, on June 4, 1987, it was reaffirmed by the Court en banc.
ISSUE:
Whether or not members of the Judiciary are exempt from income taxes.
HELD:
No.
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 primary task in constitutional construction is to ascertain and thereafter assure the realization of the purpose of the framers and of the people in the adoption of the Constitution. It may also be safely assumed that the people in ratifying the Constitution were guided mainly by the explanation offered by the framers.
The ruling that "the imposition of income tax upon the salary of judges is a dimunition thereof, and so violates the Constitution", in Perfecto vs. Meer, as affirmed in Endencia vs. David must be declared discarded. The framers of the fundamental law, as the alter ego of the people, have expressed in clear and unmistakable terms the meaning and import of Section 10, Article VIII, of the 1987 Constitution that they have adopted
Stated otherwise, we accord due respect to the intent of the people, through the discussions and deliberations of their representatives, in the spirit that all citizens should bear their aliquot part of the cost of maintaining the government and should share the burden of general income taxation equitably.
Therefore, the petition for Prohibition is hereby dismissed.