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Soriano et al. vs. Secretary of Finance

JAIME N. SORIANO, MICHAEL VERNON M. GUERRERO, MARY ANN L. REYES, MARAH SHARYN M. DE CASTRO AND CRIS P. TENORIO, PETITIONERS, VS. SECRETARY OF FINANCE AND THE COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS. [G.R. No. 184508] SENATOR MANUEL A. ROXAS, PETITIONER, VS. MARGARITO B. TEVES, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF FINANCE AND LILIAN B. HEFTI, IN HER CAPACITY AS COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, RESPONDENTS. [G.R. No. 184538] TRADE UNION CONGRESS OF THE PHILIPPINES (TUCP), REPRESENTED BY ITS PRESIDENT, DEMOCRITO T. MENDOZA, PETITIONER, VS. MARGARITO B. TEVES, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF FINANCE AND LILIAN B. HEFTI, IN HER CAPACITY AS COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, RESPONDENTS. [G.R. No. 185234] SENATOR FRANCIS JOSEPH G. ESCUDERO, TAX MANAGEMENT ASSOCIATION OF THE PHILIPPINES, INC. AND ERNESTO G. EBRO, PETITIONERS, VS. MARGARITO B. TEVES, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF FINANCE AND SIXTO S. ESQUIVIAS IV, IN HIS CAPACITY AS COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, RESPONDENTS.

G.R. No. 184450/G.R. No. 184508/G.R. No. 184538/G.R. No. 185234 | 2017-01-24

EN BANC
D E C I S I O N
 
SERENO, C.J.:
 
Before us are consolidated Petitions for Certiorari, Prohibition and Mandamus, under Rule 65 of the 1997 Revised Rules of Court. These Petitions seek to nullify certain provisions of Revenue Regulation No. (RR) 10-2008. The RR was issued by the Bureau of Internal Revenue (BIR) on 24 September 2008 to implement the provisions of Republic Act No. (R.A.) 9504. The law granted, among others, income tax exemption for minimum wage earners (MWEs), as well as an increase in personal and additional exemptions for individual taxpayers.

Petitioners assail the subject RR as an unauthorized departure from...