Nitafan v.

CIR | 152 SCRA 284

FACTS: Nitafan and some others, duly qualified and appointed judges of the RTC, NCR, all with stations in Manila, seek
to prohibit and/or perpetually enjoin 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."
ISSUE: Whether the members of the Judiciary are exempt from income taxes that causes diminution on their salary.
RULING: No. The true intent of the framers was to make the salaries of the Judiciary taxable. The salaries of members of
the Judiciary are subject to the general income tax applied to all taxpayers. Although such intent was somehow and
inadvertently not clearly set forth in the final text of the 1987 Constitution, the deliberations of the1986 Constitutional
Commission negate the contention that the intent of the framers is to revert to the original concept of non-diminution of
salaries of judicial officers. Justices and judges are not only the citizens whose income has been reduced in accepting
service in government and yet subject to income tax. Such is true also of Cabinet members and all other employees.