RAMON R. DEL ROSARIO, JR., as SECRETARY OF FINANCE & JOSE U.

ONG, as
COMMISSIONER OF INTERNAL REVENUE
G.R. No. 109446 October 3, 1994 Philippine Amusement And Gaming Corporation vs. Bureau of Internal
Revenue, GR no. 208731, January 27, 2016
FACTS

 Two consolidated cases assail the validity of RA 7496 or the Simplified Net
Income Taxation Scheme ("SNIT"), which amended certain provisions of the
NIRC, as well as the Rules and Regulations promulgated by public respondents
pursuant to said law.
Alta Vista Golf and Country Club vs. The city of cebu, GR no. 180235,
 Petitioners posit that RA 7496 is unconstitutional as it allegedly violates the January 20, 2016
following provisions of the Constitution: Alta Vista Golf and Country Club vs.
The city of cebu, GR no. 180235, January 20, 2016 Alta Vista Golf and
Country Club vs. The city of cebu, GR no. 180235, January 20, 2016

-Article VI, Section 26(1) — Every bill passed by the Congress shall embrace only one
subject which shall be expresPhilippine Amusement And Gaming Corporation
vs. Bureau of Internal Revenue, GR no. 208731, January 27, 2016Philippine
Amusement And Gaming Corporation vs. Bureau of Internal Revenue, GR no.
208731, January 27, 2016Philippine Amusement And Gaming Corporation vs.
Bureau of Internal Revenue, GR no. 208731, January 27, 2016 sed in the title
thereof. Alta Vista Golf and Country Club vs. The city of cebu, GR no. 180235,
January 20, 2016- Article VI, Section 28(1) — The rule of taxation shall be uniform
and equitable. Alta Vista Golf and Country Club vs. The city of cebu, GR no.
180235, January 20, 2016. . property without due process of law, nor shall any
person be denied the equal protection of the laws.

Alta Vista Golf and Country Club vs. The city of cebu, GR no. 180235, January
20, 2016ISSUE 2

Whether or not public respondents exceeded their authority in promulgating the RR?

RULING

No. There is no evident intention of the law, either before or after the amendatory
legislation, to place in an unequal footing or in significant variance the income tax
treatment of professionals who practice their respective professions individually and
of those who do it through a general professional partnership.