Answer Key Of Income Taxation By Ampongan Pdf __TOP__
Answer Key Of Income Taxation By Ampongan Pdf ===== https://shurll.com/2t9Gx9
7. The period of a judicial officer's continuance in office should notbe taken into account in determining his taxable income for ishall be governed solely by the Constitution and the Income TaxCode.
6. The Philippine Constitution of 1973 like the Constitution of 1901and the Constitution of the United States of America, levies apublic duty for the support of the national government. The Constitutionof 1973 provides for the principle of a single tax system for aState. The Constitution of the Philippines also provides that theCongress of the Philippines shall provide by law for the establishmentof a schedule of rates and charges applicable to the various kindsof income and all other sources from which taxes shall be imposed onthe income and other sources by any department of government.Paragraph 2 of Section 9 of the Constitution provides that thetax on income shall be uniform throughout the State and this is tobe construed and understood to mean that the same tax shall belevied on all income within the territory of the State and that thetax levied shall be uniform throughout the State.
5. The provisions of the Income Tax Code in relation tojudicial officers do not deprive the judicial officers of therequired payments and allowances from the State and are notviolative of the non-discrimination principle of the Constitution.
3. The contention of Judge Nitafan that the provisions of theIncome Tax Code in relation to exemptions are not applicable to theJudicial officers is likewise misplaced. The Constitution providesthat the tax shall be uniform throughout the State. This is not tomean that every category of incomes is to be treated alike. TheConstitution, in article VI, section 17, provides that the tax onpersonnel is uniform throughout the State.
4. Judge Nitafan in his opinion that the classification made bythe provisions of the Income Tax Code in relation to judicialofficers is unreasonable and arbitrary. The classification made bythe provisions is not unreasonable nor arbitrary, and,therefore, the said classification is not violative of theConstitution of the Philippines, particularly of Article VI,Section 17 and that of Article XI, Section 11, particularly of theArticle II, Section 9 thereof.
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