Nifatan V CIR GR No. 78780
Nifatan V CIR GR No. 78780
Nifatan V CIR GR No. 78780
Perfecto v Meer and Endencia v David, both favoring the exemption of Justices and Judges from
the income tax.
!987 Constitution of the Philippines, made and ratified.
Manila RTC direct its Finance Officer to discontinue the withholding of taxes from salaries of
members of the Bench.
The Court has deemed it best to settle the legal issue raised through this judicial pronouncement;
thus this petition:
Note:
This case abandoned the ruling in Perfecto vs Meer and in Endencia vs David, following the
intent of the framers of the 1987 Constitution.