CIR v Santos
GR No 119252, August 18, 1997
FACTS:
Respondent Guild of Philippine Jewelers seek the nullification of a provision in the Tariff and Customs Code and to declare such as unconstitutional for being oppressive in taxing jewelry compared to other countries.
ISSUE:
Is the tax imposed oppressive?
RULING:
No. The curt may not question the wisdom f the legislature. The court cannot subscribe to the theory that the tax rates of other countries should be used as a yardstick in determining what may be the proper subjects of taxation in our country.
GR No 119252, August 18, 1997
FACTS:
Respondent Guild of Philippine Jewelers seek the nullification of a provision in the Tariff and Customs Code and to declare such as unconstitutional for being oppressive in taxing jewelry compared to other countries.
ISSUE:
Is the tax imposed oppressive?
RULING:
No. The curt may not question the wisdom f the legislature. The court cannot subscribe to the theory that the tax rates of other countries should be used as a yardstick in determining what may be the proper subjects of taxation in our country.
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