Militant lawmakers led by Bayan Muna Party-list Rep. Carlos Zarate on Tuesday asked the Supreme Court to stop the implementation of the Tax Reform for Acceleration and Inclusion Act (TRAIN Law) for being unconstitutional.
In a 71-page reply, the petitioners sought the issuance of the temporary restraining order pending deliberation and resolution on the constitutionality of the controversial tax measure, contradicting President Rodrigo Duterte’s State of the Nation Address where he vowed to continue implementing the TRAIN law or Republic Act 10963.
The petitioners argued that the TRAIN should be voided because it was passed by the House of Representatives without a quorum as required in the Constitution.
“The TRAIN Law was not validly passed. It became law in violation of the Sections 16 (2) and 27 (1) of Article VI of the Constitution, among others,” petitioners stressed.
The petitioners debunked the argument of the Office of the Solicitor General that official journals of the House during deliberations on the TRAIN Law on Dec. 13 last year where 232 out of a total of 295 members were present proved that the law was validly passed.
“There is no evidence to prove the due enactment of RA 10963. On the other hand, there are several pieces of evidence proving that it was passed in violation of the quorum requirement in Section 16 (2), Article VI of the 1987 Constitution and the requirement of a bill passed by Congress in Section 27, Article VI,” petitioners said.
Section 16 (2), Article 6 of the 1987 Constitution and Section 75 of Rule XI of the House Rules both require the House to comply with the quorum requirement of majority of the House membership before they can do any legislative business.
The lawmakers recalled that only around 10 lawmakers, including petitioners, were present during the ratification stage.
According to them, without such quorum, the House leadership had no authority to ratify the bill and send it to the President for signature.
“The absence of a quorum and a vote are facts pointing to prima facie grave abuse of discretion which Respondents attempt to throw a veil over,” petitioners argued.
The party-list lawmakers also claimed that the tax reform law, which slashes personal income tax rates while raising additional revenues for infrastructure and social services, was actually not beneficial to the public.
They said the new excise taxes on petroleum products and sugar-sweetened beverages, and its broader value-added tax would hit poor and low-income earners.
Zarate was joined by ACT Teachers Party-list Rep. Antonio Tinio and Anakpawis Rep. Ariel Casilao in filing the petition.
The petitioners were represented by former Bayan Muna Rep. Neri Colmenares.
Solicitor General Jose Calida already sought the dismissal of the petition filed by the militant lawmakers and consumer group Laban Konsyumer Inc. in his comment last April.