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Constitutional Limitations: Tan v. Del Rosario, Supra

The document discusses the equal protection clause of the constitution. It summarizes a case, Tan v. Del Rosario, that established that a law is not arbitrary if it applies equally to all things of the same class, and does not violate equal protection if there are substantial differences between classes. The court ruled that an amendatory tax law that classified taxpayers into four groups did not violate equal protection because it was attached to an existing law that already established classifications.

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Meg Bobadilla
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17 views1 page

Constitutional Limitations: Tan v. Del Rosario, Supra

The document discusses the equal protection clause of the constitution. It summarizes a case, Tan v. Del Rosario, that established that a law is not arbitrary if it applies equally to all things of the same class, and does not violate equal protection if there are substantial differences between classes. The court ruled that an amendatory tax law that classified taxpayers into four groups did not violate equal protection because it was attached to an existing law that already established classifications.

Uploaded by

Meg Bobadilla
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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CONSTITUTIONAL LIMITATIONS

2. EQUAL PROTECTION OF THE LAWS

Tan v. Del Rosario, supra.

 The said law is not arbitrary; it is germane to the purpose of the law and; applies to all things
of equal conditions and of same class.

 It is neither violative of equal protection clause due to the existence of substantial difference
between one who practice his profession alone and one who is engaged to proprietorship.

 Further, the SC said that RA 7496 is just an amendatory provision of the code of taxpayers
where it classifies taxpayers in to four main groups: Individuals, Corporations, Estate under
Judicial Settlement and Irrevocable Trust. The court would have appreciated the contention
of the petitioner if RA 7496 was an independent law. But since it is attached to a law that has
already classified taxpayers, there is no violation of equal protection clause.

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