Beruflich Dokumente
Kultur Dokumente
Facts: Judge Manzano sent a letter to the SC stating that he was, through
Executive Order RF6-04, designated by Gov. Farinas as a member of the Ilocos
Norte Provincial Committee on Justice, which was created pursuant to Presidential
Executive Order No. 856 and was appointed as a member of the Committee. With
that, he was asking the Court to authorize him to discharge the functions and duties
of the office and to consider his membership in the Committee as part of the
primary functions of an Executive Judge. He alleged that his membership in the
Committee as neither violative of the Independence of the Judiciary nor a violation
of Section 12, Article VIII, or of the second paragraph of Section .7, Article IX (B),
both of the Constitution, and will not in any way amount to an abandonment of his
present position as Executive Judge of Branch XIX, Regional Trial Court, First Judicial
Region, and as a member of the Judiciary.
Furthermore, under Executive Order No. 326 amending Executive Order No. 856, it
is provided that—
Former Chief Justice Enrique M. Fernando in his concurring opinion in the case of
Garcia vs. Macaraig ably sets forth:
This declaration does not mean that RTC Judges should adopt an attitude of
monastic insensibility or unbecoming indifference to Province/City Committee on
Justice. As incumbent RTC Judges, they form part of the structure of government.
Their integrity and performance in the adjudication of cases contribute to the
solidity of such structure. As public officials, they are trustees of an orderly society.
Even as non-members of Provincial/City Committees on Justice, RTC judges should
render assistance to said Committees to help promote the laudable purposes for
which they exist, but only when such assistance may be reasonably incidental to
the fulfillment of their judicial duties.
n. Fiscal Autonomy
Facts: The petitioners were duly appointed and qualified RTC Judges of the National
Capital Judicial Region. They sought to prohibit and/or perpetually enjoin the
respondents from making any deduction of WITHHOLDING TAXES from their
salaries.
They alleged that any tax withheld from their emoluments or compensation as
judicial officers constitutes a decrease or diminution of their salaries, contrary to the
provisions of Sec. 10, Art. 8 of the 1987 Constitution.
Issue:
Ruling: It was clear intent of the Constitutional Commission was to delete the
proposed express grant of exemption from payment of income tax to members of
the Judiciary. The intent was inadvertently not clearly set forth in the final text of
the Constitution as approved and ratified in Feb 1987. However, the Court since
then has authorized the continuation of the deduction of the withholding tax from
the salaries of all the members of the SC. The Court had discarded the ruling in
Perfecto v Meer and Endencia v David where it declared that the salaries of
members of the Judiciary exempt from the payment of the income tax and
considered such payment as diminution of their salaries during the continuance in
office.
Thus, the Court hereby ruled that the salaries of Justices and Judges are properly
subject to a general income tax law applicable to all income earners and that the
payment of such income tax by Justices and Judges does NOT fall within the
constitutional protection against decrease of their salaries during their continuance
in office.