Taxability of the Salaries of the Public Service Commission Commissioners

September 7, 1959 BIR RULING NO. 501-59 2nd Indorsement Respectfully returned to the Regional Director, Regional District No. 3, Manila, the papers bearing on the case of Mr. Antonio H. Aspillera of the Public Service Commission. Although it exercises somehow judicial powers, the Public Service Commission is not converted into a "court" in the constitutional sense, (Central Vermont Ry. Co., v. Redmond, 189, F. 683, 684; Natatorium v. Erb., 200 P. 348, 450, 34 Idaho, 209; State ex rel. Milling v. Louisiana Public Service Commission, 98, SO. 175, 179, 154 La. 752; St. 1933 $$ 197.01 (3) 197.05 (2) Wisconsin Power & Light Co. v. Public Service Commission, 261 N.W. 711, 219 Wis. 104) nor its members constituted as "judicial officers". (People ex rel. Clardy v. Balch, 225 N.W. 762, 268 Mich. 196; State v. Loehner 65 Neb. 814, 91 N.W. 874, 59 LRA 915). Under section 9, Article VIII, of the Constitution of the Philippines, only the salaries of the members of the Supreme Court and judges of inferior courts cannot be diminished during their continuance in office. Inasmuch as the commissioners of the Public Service Commission are not covered within the purview of this constitutional provision, their salaries as such are subject to tax, the statement in the Endencia case to the contrary notwithstanding. aisadc (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue