BIR Ruling

May 22, 1969 Mr. Mama H. Marzoc Revenue Cash Clerk Revenue District No. 84 Marawi City (Thru the Director, Revenue Region No. 19, Cotabato City) S i r : This refers to your letter dated April 7, 1969 requesting opinion on whether or not judges are exempted from the payment of additional residence tax (Residence Certificate Class B) on their salaries. In reply, you are hereby informed that judges are exempted from the payment of additional residence tax pursuant to Section 9, Article VIII of the Constitution which for ready reference is quoted hereunder: "The members of the Supreme Court and all judges of inferior courts shall receive such compensation as may be fixed by law, which cannot be diminished during their continuance in office." In other words, taxing salaries of judicial officers is a diminution thereof and so violates the Constitution. (Perfecto vs. Meer, No. L-2348, February 27, 1950; Endencia, et al. vs. David, CIR, Nos. L-6355 and 6356, August 31, 1953) aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue