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ABAKADA Guro Party List Officers Samson S. Alcantara, et al. vs. The Honorable Executive Secretary Eduardo Ermita, et al. [CONCURRING AND DISSENTING OPINION, SANDOVAL - GUTIERREZ, J.]

ABAKADA GURO PARTY LIST (Formerly AASJAS) OFFICERS SAMSON S. ALCANTARA and ED VINCENT S. ALBANO, Petitioners vs THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA; HONORABLE SECRETARY OF THE DEPARTMENT OF FINANCE CESAR PURISIMA; and HONORABLE COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., Respondents. [CONCURRING AND DISSENTING OPINION, SANDOVAL - GUTIERREZ, J.]

G.R. No. 168056 | 2005-09-01

CONCURRING AND DISSENTING OPINION 

SANDOVAL - GUTIERREZ, J.:

Adam Smith, the great 18th - century political economist, enunciated the dictum that "the subjects of every state ought to contribute to the support of government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state."[1] At no other time this dictum becomes more urgent and obligatory as in the present time, when the Philippines is in its most precarious fiscal position. 

At this juncture, may I state that I join Mr. Senior Justice Reynato S. Puno in his...