Professional Documents
Culture Documents
Issue
Brief Answer
Statement of Facts
Discussion
Rev. Reg. 2-2011 limits its application to, among others, individual
taxpayers whose total annual income (taxable or exempt) exceeds
P 500,000. This threshold amount lacks any demonstrably reasonable
connection to the measure’s aim of increasing tax collection. Thus, it
unreasonably exempts from the sweep of its coverage (and its punitive
provisions) private individuals earning P 499,000 and below, who,
admittedly, form a substantial part of the pool of taxpayers.
Recommendation