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    Sison Vs Ancheta DIGEST

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    AiRish May Agulan
    1) The petitioner alleged that a provision of the Tax Code imposing higher tax rates on income from his profession violated equal protection and due process clauses, as well as the rule of uniform taxation. 2) The Supreme Court ruled that the petition was without merit, finding that the tax provision did not amount to arbitrary confiscation of property and operated equally on all persons in similar circumstances. 3) The Court also found that the requirement of uniform taxation was met since the tax applied equally in all places, and that some lack of perfect uniformity or equality is acceptable as long as similar property or articles are taxed at the same rate.

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    Sison Vs Ancheta DIGEST

    Uploaded by

    AiRish May Agulan
    316 views1 page
    1) The petitioner alleged that a provision of the Tax Code imposing higher tax rates on income from his profession violated equal protection and due process clauses, as well as the rule of uniform taxation. 2) The Supreme Court ruled that the petition was without merit, finding that the tax provision did not amount to arbitrary confiscation of property and operated equally on all persons in similar circumstances. 3) The Court also found that the requirement of uniform taxation was met since the tax applied equally in all places, and that some lack of perfect uniformity or equality is acceptable as long as similar property or articles are taxed at the same rate.

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    1) The petitioner alleged that a provision of the Tax Code imposing higher tax rates on income from his profession violated equal protection and due process clauses, as well as the rule of uniform taxation. 2) The Supreme Court ruled that the petition was without merit, finding that the tax provision did not amount to arbitrary confiscation of property and operated equally on all persons in similar circumstances. 3) The Court also found that the requirement of uniform taxation was met since the tax applied equally in all places, and that some lack of perfect uniformity or equality is acceptable as long as similar property or articles are taxed at the same rate.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    316 views1 page

    Sison Vs Ancheta DIGEST

    Uploaded by

    AiRish May Agulan
    1) The petitioner alleged that a provision of the Tax Code imposing higher tax rates on income from his profession violated equal protection and due process clauses, as well as the rule of uniform taxation. 2) The Supreme Court ruled that the petition was without merit, finding that the tax provision did not amount to arbitrary confiscation of property and operated equally on all persons in similar circumstances. 3) The Court also found that the requirement of uniform taxation was met since the tax applied equally in all places, and that some lack of perfect uniformity or equality is acceptable as long as similar property or articles are taxed at the same rate.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    Sison vs Ancheta

    GR No. L-59431, 25 July 1984

    Facts: Section 1 of BP Blg 135 amended the Tax Code and petitioner Antero M. Sison, as
    taxpayer, alleges that "he would be unduly discriminated against by the imposition of higher
    rates of tax upon his income arising from the exercise of his profession vis-a-vis those which
    are imposed upon fixed income or salaried individual taxpayers. He characterizes said
    provision as arbitrary amounting to class legislation, oppressive and capricious in character.
    It therefore violates both the equal protection and due process clauses of the Constitution as
    well asof the rule requiring uniformity in taxation.

    Issue: Whether or not the assailed provision violates the equal protection and due process
    clauses of the Constitution while also violating the rule that taxes must be uniform and
    equitable.

    Held: The petition is without merit.


    On due process - it is undoubted that it may be invoked where a taxing statute is so arbitrary
    that it finds no support in the Constitution. An obvious example is where it can be shown to
    amount to the confiscation of property from abuse of power. Petitioner alleges arbitrariness
    but his mere allegation does not suffice and there must be a factual foundation of such
    unconsitutional taint.
    On equal protection - it suffices that the laws operate equally and uniformly on all persons
    under similar circumstances, both in the privileges conferred and the liabilities imposed.
    On the matter that the rule of taxation shall be uniform and equitable - this requirement is
    met when the tax operates with the same force and effect in every place where the subject
    may be found." Also, :the rule of uniformity does not call for perfect uniformity or perfect
    equality, because this is hardly unattainable." When the problem of classification became of
    issue, the Court said: "Equality and uniformity in taxation means that all taxable articles or
    kinds of property of the same class shall be taxed the same rate. The taxing power has the
    authority to make reasonable and natural classifications for purposes of taxation..." As
    provided by this Court, where "the differentation" complained of "conforms to the practical
    dictates of justice and equity" it "is not discriminatory within the meaning of this clause and is
    therefore uniform."

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