Request of Atty. Zialcita on Terminal Leave

RE: REQUEST OF ATTY. BERNARDO ZIALCI(TION OF THE ACTION OF THE FINANCIAL AND BUDGET OFFICE, A.M. No. 90-6-015-SC, October 18, 1990 (Terminal Leave credits are not taxable)  Facts: On August 23, 1990, a resolution of the Court En Banc was issued regarding the amounts claimed by Atty. Bernardo F. Zialcita on the occasion of his…

Taxes

Tax is an enforced contributions from persons and property levied by the State by virtue of its sovereignty for the support of government and for all public needs. Essential elements (Characteristics) of a tax: 1. Enforced contributions. 2. Generally payable in money. 3. Proportionate in character. 4. Levied on persons, property or        exercise of a…