12. NON-IMPAIRMENT OF THE JURISDICTION OF THE SUPREME CORT IN TAX CASES

Non-impairment of the jurisdiction of the Supreme Court

Congress cannot take away from the Supreme Court the power given to it by the Constitution as the final arbiter of tax cases.

The Supreme Court shall have the following powers:

Review, revise, reverse, modify, or affirm on appeal or certiorari, as the law or the Rules of Court may provide, final judgments and orders of lower courts in:

All cases involving the legality of any tax, impost, assessment, or toll, or any penalty imposed in relation thereto. [Section 5 (2) (b), Article VIII, Constitution]