The Supreme Court announced two new additions to the Court of Appeals (CA) on Friday.
Appointed to the appellate court by President Rodrigo Duterte were Makati Regional Trial Court’s Maximo de Leon and Talisay City, Cebu judge Jacinto Fajardo.
The 57-year-old de Leon, who hails from Taal, Batangas, obtained his law degree from the University of Nueva Caceres in Naga City, Camarines Sur. He also holds a Master of Laws degree from the San Beda Graduate School.
Fajardo, 67, born in Gubat, Sorsogon, finished his law studies at the San Beda University.
In 2014, de Leon decided against a case initiated by then Bureau of Internal Revenue commissioner Kim Henares, who wanted schools to file for tax exemption subject to the agency’s approval.
He ruled that imposing the prerequisite was a diminution of the constitutional privilege exempting schools from taxes.
Non-stock and non-profit educational institutions are exempt from tax under Section 30 (H) of the Tax Code (Exemptions from Tax on Corporations).
Fajardo, on the other hand, is known for handing down arrest warrants against drug suspects in Cebu, including local officials and their kin.
Source: Philippines News Agency
