Manila judges, court employees join state workers' protest in SC vs BIR
InterAksyon.com
The online news portal of TV5
The online news portal of TV5
MANILA, Philippines - More groups have petitioned the Supreme Court to stop the Bureau of Internal Revenue (BIR) from enforcing its June 2014 regulation imposing taxes on bonuses, allowances and other fringe benefits of public sector workers.
The latest groups are the Regional Trial Court Judges Association of Manila (RTCJA) and the Philippine Association of Court Employees-Manila Chapter.
The judges and court employees group said in a 48-page petition filed August 19, that BIR committed grave abuse of discretion in issuing Revenue Memorandum Order (RMO) No. 23-2014. It also violated their right to due process since the agency came up with the regulation without even bothering to consult them, petitioners said.
The latest groups are the Regional Trial Court Judges Association of Manila (RTCJA) and the Philippine Association of Court Employees-Manila Chapter.
The judges and court employees group said in a 48-page petition filed August 19, that BIR committed grave abuse of discretion in issuing Revenue Memorandum Order (RMO) No. 23-2014. It also violated their right to due process since the agency came up with the regulation without even bothering to consult them, petitioners said.
“We respectfully submit that this plainly illegal act should be struck down. RMO No.23-2014 deserves no less than a categorical declaration of its nullity and should forthwith be annulled and declared null and void, as it was obviously issued with grave abuse of discretion amounting to lack or excess of jurisdictions,” said the petition filed by RTCJA President Judge Armando Yanga and the court employees president Ma. Cristina Carmela Japson.
They called on the SC to issue a temporary restraining order (TRO) or a preliminary injunction against the BIR’s regulation.
Imposed new burden without due process
Imposed new burden without due process
The assailed revenue memorandum order, they added, "significantly increased the burden of the officials and employees of the judiciary without due observance of the requirements of notice and hearing for the benefit of those affected thereby, and without being duly published in accordance with the prescribed legal formalities.”
Moreover, said petitioners, BIR Commissioner Kim Jacinto Henares usurped the power of the Secretary of Finance in crafting the assailed regulation, as well as the power of Congress to come up with tax laws. They argued that RMO 23-2014 is basically a law that was cleverly disguised as a mere memorandum order.
Also, the petitioners said the RMO violated the fiscal autonomy of the courts, as protected under Sections 3 and 10, Article VIII, of the 1987 Constitution.
Also violated was Republic Act 9227, the law governing the special allowances of members and employees of the judiciary. The order, stressed petitioners, affects the fiscal independence of the judiciary.
First petitioners
Earlier, government employees led by the Confederation for Unity, Recognition and Advancement of Government Employees (COURAGE) petitioned the SC to annul RMO 23-2014.
COURAGE and the original petitioners said the BIR and the DOF committed grave abuse of discretion in issuing the regulation.
They said respondents also exceed their power and authority by also coming up with the prescribed penalties, including imprisonment and fines for local government units and local officials, as well as those from government-owned and -controlled corporations to withhold the taxes due from the said benefits.
Moreover, said petitioners, BIR Commissioner Kim Jacinto Henares usurped the power of the Secretary of Finance in crafting the assailed regulation, as well as the power of Congress to come up with tax laws. They argued that RMO 23-2014 is basically a law that was cleverly disguised as a mere memorandum order.
Also, the petitioners said the RMO violated the fiscal autonomy of the courts, as protected under Sections 3 and 10, Article VIII, of the 1987 Constitution.
Also violated was Republic Act 9227, the law governing the special allowances of members and employees of the judiciary. The order, stressed petitioners, affects the fiscal independence of the judiciary.
First petitioners
Earlier, government employees led by the Confederation for Unity, Recognition and Advancement of Government Employees (COURAGE) petitioned the SC to annul RMO 23-2014.
COURAGE and the original petitioners said the BIR and the DOF committed grave abuse of discretion in issuing the regulation.
They said respondents also exceed their power and authority by also coming up with the prescribed penalties, including imprisonment and fines for local government units and local officials, as well as those from government-owned and -controlled corporations to withhold the taxes due from the said benefits.
With this, the respondents usurped the power of Congress to define new offenses and prescribe the corresponding penalties, petitioners claimed.
Finally, in an interesting twist, they asserted that the assailed BIR regulation essentially means taxing the government, since it is the one that granted the benefits to the employees from where the taxes would be collected.
Finally, in an interesting twist, they asserted that the assailed BIR regulation essentially means taxing the government, since it is the one that granted the benefits to the employees from where the taxes would be collected.
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