Category Archives: Equal Protection

The meaning and scope of equal protection; when the classification of the subjects of legislation valid?

In City of Manila v. Laguio, Jr.,[17] this Court expounded the meaning and scope of equal protection, thus: Equal protection requires that all persons or things similarly situated should be treated alike, both as to rights conferred and responsibilities imposed. … Continue reading

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To withdraw the exemption of PAGCOR from the payment of corporate income tax does not violate equal protection clause of the Constitution

The main issue is whether or not PAGCOR is still exempt from corporate income tax and VAT with the enactment of R.A. No. 9337. After a careful study of the positions presented by the parties, this Court finds the petition … Continue reading

Posted in Constitutional Law, Constitutional Rights, Equal Protection, PAGCOR, Tax Code | Tagged | Leave a comment