7. REYES V. ALMANZOR.docx - REYES V ALMANZOR 196 SCRA 322...

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REYES V. ALMANZOR, 196 SCRA 322 DOCTRINE: Taxation is said to be equitable when its burden falls on those better able to pay. Taxation is progressive when its rate goes up depending on the resources of the person affected. FACTS: J.B.L. Reyes, Edmundo and Milagros Reyes are owners of parcels of land, which are leased and entirely occupied as dwelling sites by tenants. Said tenants were paying monthly rentals not exceeding three hundred pesos in July, 1971. Thereafter, Republic Act No. 6359 was enacted prohibiting for one year from its effectivity, an increase in monthly rentals of dwelling units or of lands. The said Act also suspended paragraph (1) of Article 1673 of the Civil Code for two years from its effectivity. Then, Presidential Decree No. 20 amended R.A. No. 6359 by making absolute the prohibition to increase monthly rentals below P300.00 and by indefinitely suspending provision of the Civil Code, excepting leases with a definite period. Consequently, the Reyeses, petitioners herein, were precluded from raising the rentals and from ejecting the tenants.

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