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Consti Law 6
Consti Law 6
Consti Law 6
1. Meaning; persons protected. All persons or things similarly situated should be treated alike,
both as to rights conferred and responsibilities imposed. Natural and juridical persons are entitled to this
guarantee; but with respect to artificial persons, they enjoy the protection only insofar as their property is
concerned.
2. Scope of Equality.
a) Economic. See constitutional provisions on: (i) Free access to courts [Sec. 11, Art.
Ill]; (ii) Marine wealth reserved for Filipino citizens; and Congress may reserve certain areas of
investments [Sec. 2, par. 2, and Sec. 10, Art. XII]; (iii) Reduction of social, economic and political
inequities [Secs. 1, 2 and 3, Art. XIII]. See Ichong v. Hernandez, supra., Villegas v. Hiu Chiong,
86 SCRA 275;
Dumlao v. Comelec, 95 SCRA 392. i)
i) In Tan v. Del Rosario, 237 SCRA 324, the Supreme Court upheld the constitutionality of RA 7496
limiting the allowable deductions from gross income of single proprietorships and professionals. It
was held that uniformity of taxation does not prohibit classification, provided the requirements of
valid classification are complied with.
ii) In the criminal process, Sec. 11, Art. Ill, insures free access to
the courts. In Gumabon v. Director of Prisons, 37 SCRA 420, petitioners who had been sentenced to life
imprisonment for the complex crime of rebellion with murder were ordered released after 12 years of
incarceration when, in People v. Hernandez, 99 Phil 515, the Supreme Court ruled that there is no complex
crime of rebellion with murder, inasmuch as common crimes are deemed absorbed in the crime of rebellion. In
Nunez v. Sandiganbayan, 111 SCRA 433, the constitutional mandate for the creation of a special court to hear
offenses committed by public officers was the authority to make a distinction between prosecution for
dishonesty in public service and prosecution for crimes not connected with public office.
b) Germane to the purpose of the law. The distinctions which are the
bases for the classification should have a reasonable relation to the purpose of the law.
i) In Philippine Judges Association v. Prado, 227 SCRA 703, Sec. 35, R.A. 7354, which
withdrew franking privileges formerly granted to the judiciary but remained with the executive and legislative
departments, was declared unconstitutional, because the three branches of government are similarly situated.
In Villegas v. Hui Chiong, supra., the ordinance imposing a work permit fee of P50.00 upon all aliens desirous
of obtaining employment in the City of Manila was declared unconstitutional, because the fee imposed was
unreasonable and excessive, and it failed to consider valid substantial differences in situation among
individual aliens who were required to pay it. In Olivarez v. Sandiganbayan, 248 SCRA 700, it was held that
when the Mayor issued a permit in favor of unidentified vendors while imposing numerous requirements upon
the Baclaran Credit Cooperative, he violated the equal protection clause because he failed to show that the
two were not similarly situated.
ii) The constitutional right to equal protection of the law is not violated
by an executive order, issued pursuant to law, granting tax and duty incentives only to businesses and
residents within the “secured area” of the Subic Special Economic Zone and denying them to those who live
within the Zone but outside such “fenced-in” territory. The Constitution does not require absolute equality
among residents; it is enough that all persons under like circumstances or conditions are given the same
privileges and required to follow the same obligations. In short, a classification based on valid and reasonable
standards does not violate the equal protection clause [Tiu v. Court of Appeals, G.R. No. 127410, January 20,
1999]. This was reiterated in Coconut Oil Refiners Association v. Torres, G.R. No. 132527, July 29, 2005.
iia) But the compromise agreement between the PCGG and the Marcos family providing that
the assets to be retained by the Marcos family are exempt from all taxes violates the equal protection clause.
Any special grant of tax exemption in favor of the Marcos family would constitute class legislation [Chavez v.
PCGG, G.R. No. 130716, December 9, 1998].