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Reynaldo V. Umali Vs. Jesus P. Estanislao, Et Al.

REYNALDO V. UMALI, petitioner, vs. HON. JESUS P. ESTANISLAO, Secretary of Finance, and HON. JOSE U. ONG, Commissioner of Internal Revenue, respondents.

G.R. No. 104037 | 1992-05-29

D E C I S I O N


PADILLA, J.:

These consolidated cases are petitions for mandamus and prohibition, premised upon the following undisputed facts:

Congress enacted Rep. Act 7167, entitled "AN ACT ADJUSTING THE BASIC PERSONAL AND ADDITIONAL EXEMPTIONS ALLOWABLE TO INDIVIDUALS FOR INCOME TAX PURPOSES TO THE POVERTY THRESHOLD LEVEL, AMENDING FOR THE PURPOSE SECTION 29, PARAGRAPH (L), ITEMS (1) AND (2)(A) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES." It provides as follows:

"SECTION (1). The first paragraph of item (1), paragraph (1) of Section 29 of the National Internal Revenue Code, as amended, is hereby...