70 Tan vs. Del Rosario
2
Tan vs. Del Rosario 237 SCRA 324 Facts: Petitioners challenge the constitutionality of RA 74! or the si"#li$e% inco"e ta&ation sche"e 'S()T* un%er Arts '2!* an% '2+* an% ))) ',*. The S()T containe% changes in the ta& sche%ules an% %i-erent treat"ent in the #rofessionals hich #etitioners assail as unconstitutional for /eing isolative of the e0ual #rotection clause in the constitution. )ssue: is the contention "eritorious1 Ruling: (o. unifor"ity of ta&ation li e the hin%ere% conce#t of e0ual #rotection "erely re0uire that all su/ ects or o/ ects of ta&ation si"ilarly situate% are to /e treate% ali e / #rivileges an% lia/ilities. 5nifor"ity %oes not o-en% classi$cation as long as it rest on su/stantial %istinctions it is ger"ane to the #ur#ose of the la . )t is not li"ite% to e&ist only an% "ust a##ly e0ually to all "e"/ers of the sa"e class. The legislative intent is to increasingly shift the inco"e ta& syste" to ar%s the sche%ule% a##roach in ta&ation of in%ivi%ual ta&#ayers an% "aintain the #resent glo/al treat"ent on ta&a/le cor#orations. This classi$cation is neither ar/itrary nor ina##ro#riate.
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Transcript of 70 Tan vs. Del Rosario
Tan vs. Del Rosario
237 SCRA 324
Facts:
Petitioners challenge the constitutionality of RA 7496 or the simplified income taxation scheme (SNIT) under Arts (26) and (28) and III (1). The SNIT contained changes in the tax schedules and different treatment in the professionals which petitioners assail as unconstitutional for being isolative of the equal protection clause in the constitution.
Issue: is the contention meritorious?
Ruling:
No. uniformity of taxation, like the hindered concept of equal protection, merely require that all subjects or objects of taxation similarly situated are to be treated alike both privileges and liabilities. Uniformity, does not offend classification as long as it rest on substantial distinctions, it is germane to the purpose of the law. It is not limited to existing only and must apply equally to all members of the same class.
The legislative intent is to increasingly shift the income tax system towards the scheduled approach in taxation of individual taxpayers and maintain the present global treatment on taxable corporations. This classification is neither arbitrary nor inappropriate.
