SC Upholds Constitutionality of TRAIN Act

The Supreme Court En Banc, during its session on Tuesday, January 24, 2023, upheld the constitutionality of R.A. No. 10963, or the Tax Reform for Acceleration and Inclusion Act (TRAIN Act), which amended R.A. No. 8424, or the National Internal Revenue Code of 1997. 

[Highlights] Thirteen Justices voted to dismiss the petitions, one dissented, while the other took no part: 

• The Court held that the supposed absence of a quorum was belied by the official Journal of the House of Representatives [...] As [between] the livestream video and photographs presented by the petitioners, [and] the Congressional Journal, the [latter] must [prevail] as to the events on the Congressional floor on that fateful day given that no less than the Constitution itself grants the Congressional Journal its imprimatur; 

• That the Constitution, in its present form, does not prohibit the imposition of regressive taxes, but merely directs Congress to evolve a progressive system of taxation; 

• That petitioners’ contention that the provisions of the TRAIN Act are “anti-poor,” was not sufficiently proven and remained largely hypothetical. 

The Supreme Court Public Information Office will upload the decision to the Supreme Court website once it receives an official copy from the Office of the Clerk of Court En Banc. (Courtesy of the Supreme Court Public Information Office). 

Read the full summary here:

https://sc.judiciary.gov.ph/32655/

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