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ACT Teachers vs. Duterte

ACT TEACHERS REP. ANTONIO TINIO, BAYAN MUNA REP. PARTY-LIST REP. CARLOS ISAGANI ZARATE, AND ANAKPAWIS REP. PARTY-LIST ARIEL "KA AYIK" CASILAO, PETITIONERS, VS. PRESIDENT RODRIGO ROA DUTERTE, HOUSE OF REPRESENTATIVES SPEAKER PANTALEON ALVAREZ, DEPUTY SPEAKER RANEO ABU, MAJORITY LEADER RODOLFO FARIÑAS, AND DEPUTY MAJORITY LEADER REP. ARTHUR DEFENSOR, JR., RESPONDENTS. [G.R. No. 236295] LABAN KONSYUMER, INC. AND ATTY. VICTORIO MARIO A. DIMAGIBA, PETITIONERS, VS. EXECUTIVE SECRETARY SALVADOR C. MEDIALDEA, DEPARTMENT OF FINANCE SECRETARY CARLOS G. DOMINGUEZ III, BUREAU OF INTERNAL REVENUE COMMISSIONER CAESAR R. DULAY, HOUSE SPEAKER PANTALEON D. ALVAREZ IN REPRESENTATION OF THE HOUSE OF REPRESENTATIVES, AND SENATE PRESIDENT AQUILINO D. PIMENTEL III IN REPRESENTATION OF THE SENATE, RESPONDENTS.

G.R. No. 236118 | 2023-01-24

D E C I S I O N
 
 
DIMAAMPAO, J.:
 
Vectigalia nervos esse rei publicae - taxes are the sinews of the Republic.[1] The colorful imagery evoked by this phrase[2] offers a slight nuance to the oft-cited adage that taxes are the lifeblood of the nation. The lifeblood theory flows from the basic truism that taxes are necessary to activate and operate the government.[3] However, taxes may be levied not only to sustain the government's operations but also to undertake extraordinary ventures in pursuit of progress or to meet the needs of the times. In such instances, the added exaction serves as the very sinews...