BIR Ruling

March 12, 1973 Judge Jesus V. Occea Branch III, Court of First Instance of Cotabato Kidapawan, Cotabato S i r : This refers to your letter dated February 1, 1973 requesting information on the following: cdt 1. Are members of the Judiciary, from the Chief Justice and Associate Justices of the Supreme Court down to Municipal Judges required to pay professional tax? 2. Are they required to pay residence tax on their salaries? 3. Are members of the judiciary required to pay income tax on their salaries? cdta In reply, I have the honor to inform you as follows: 1. Justices and judges are now subject to the occupation tax prescribed in Section 182(o) of the Tax Code. (BIR Ruling No. 73-004 dated February 9, 1973; 2. In view of the provision of Section 6, Article XV of the New Constitution of the Philippines which took effect on January 17, 1973, which now subject salaries of constitutional officials to the income tax, justices and judges are now subject to the payment of residence tax class B on their salaries. 3. Pursuant to the provision of Section 6, Article XV of the New Constitution of the Philippines, salaries of justices and judges are now also subject to income tax. Although Section 10, Article X of the New Constitution provides that salaries of the Chief justice and of the associate Justices of the Supreme Court, and of judges of inferior courts shall not be decreased during their continuance in office, Section 6, Article XV of the same Constitution specifically provides that no salary or any form of emolument of any public officer or employee, including constitutional officers (which include justices and judges), shall be exempt from payment of income tax. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5