Constitutional and Legal Context
- Section 10, Article X of the New Constitution increased the salaries of the Chief Justice and Associate Justices of the Supreme Court.
- Section 6, Article XV removed income tax exemptions for members of the Judiciary, affecting their net income.
- The adjustments account for the removal of tax exemptions and the judicial duties performed.
Specific Salary Provisions
- Presiding Justice of the Court of Appeals: P54,000 per annum.
- Associate Justices of the Court of Appeals: P50,000 per annum each.
- Judges of Courts of First Instance, Circuit Criminal Courts, Juvenile and Domestic Relations Courts: P40,000 per annum each.
- Presiding Judges of specialized courts (Court of Tax Appeals, Court of Agrarian Relations, Court of Industrial Relations): P42,000 per annum each.
- Associate Judges of these specialized courts: P40,000 per annum each.
Funding and Implementation
- Salary increases will be funded through the specific appropriation under Appropriation Decree No. 233.
- Salary differentials are programmed for expenditure starting January 1, 1974.
Scope and Coverage
- Applies to the Presiding Justice and Associate Justices of the Court of Appeals.
- Includes Presiding Judges and Judges of specialized courts.
- Covers Judges of lower courts such as Courts of First Instance, Circuit Criminal Courts, Juvenile and Domestic Relations Courts.
Authority and Effectivity
- The decree is issued by the President of the Philippines under constitutional powers and Proclamation No. 1081.
- Effective as of January 1, 1974.
Important Legal Concepts
- Salary adjustments are independent of any conflicting existing laws.
- The decree recognizes the necessity of appropriate compensation in light of the removal of tax exemptions.
- It reflects governmental priority in maintaining judicial compensation commensurate with responsibilities and constitutional mandates.