Conclusion

It has been said that taxes are the lifeblood of the government. In this case, it is
just an enema, a first-aid measure to resuscitate an economy in distress. The
Court is neither blind nor is it turning a deaf ear on the plight of the masses. But it
does not have the panacea for the malady that the law seeks to remedy. As in
other cases, the Court cannot strike down a law as unconstitutional simply
because of its yokes. Let us not be overly influenced by the plea that for every
wrong there is a remedy, and that the judiciary should stand ready to afford
relief. There are undoubtedly many wrongs the judicature may not correct, for
instance, those involving political questions. . . . Let us likewise disabuse our
minds from the notion that the judiciary is the repository of remedies for all
political or social ills; We should not forget that the Constitution has judiciously
allocated the powers of government to three distinct and separate
compartments; and that judicial interpretation has tended to the preservation
of the independence of the three, and a zealous regard of the prerogatives of
each, knowing full well that one is not the guardian of the others and that, for
official wrong-doing, each may be brought to account, either by
impeachment, trial or by the ballot box. 100 The words of the Court in Vera vs.
Avelino 101 holds true then, as it still holds true now. All things considered, there is
no raison d'être for the unconstitutionality of R.A. No. 9337.

It has been said that taxes are the lifeblood of the government. In this case, it is
just an enema, a first-aid measure to resuscitate an economy in distress.
However, we must not turn a blind eye to the debilitating effect of the wrong
imposition of tax laws. In the words of Justice Marshall himself of the United
States Supreme Court, the power to tax involves the power to destroy. Thus,
careful consideration must be given by those granted the power to tax as they
themselves may inadvertently destroy those they seek to benefit from the
impositions of taxes.