2. The contention of Judge Nitafan is wrong. Payment of incometax by judges is not covered by the constitutional protectionagainst diminution of their salaries during their continuance inoffice. Income taxation for the members of the judiciary givesubstance to the equality among the three branches of thegovernment consisting of the executive, legislative and thejudiciary.
A schedular system of taxation is a system employed where theincome tax treatment varies and is made to depend on the kind orcategory of taxable income of the taxpayer. It is distinguishedfrom global system in the sense that the latter is employed wherethe tax system views indifferently the tax base and generallytreats in common all categories of taxable income of individual(Tan vs. Del Rosario, 237 SCRA 324, 331).
Value-added tax, other percentage taxes and excise tax oncertain goods are taxes found under Titles IV, V and VI,respectively of NIRC, which contain the provisions on businesstaxation; whereas, income taxation is discussed in Title II of thesame code. 2b1af7f3a8