Distribution of Judicial Development Fund

January 20, 2005BIR MEMORANDUMRE : Distribution of Judicial Development Fund This has reference to your Memorandum dated January 19, 2005 instructing this Office to determine whether or not the distribution from the Judiciary Development Fund of the Supreme Court is subject to withholding taxes.Section 1 of Presidential Decree No. 1949, which established a Judiciary Development Fund, provides that: "Section 1. There is hereby established a Judiciary Development Fund, hereinafter referred to as the Fund, for the benefit of the members and personnel of the Judiciary to help ensure and guarantee the independence of the Judiciary as mandated by the Constitution and public policy and required by the impartial administration of justice. The Fund shall be derived from, among others, the increase in the legal fees prescribed in the amendments to Rule 141 of the Rules of Court to be promulgated by the Supreme Court of the Philippines. The Fund shall be used to augment the allowances of the members and personnel of the Judiciary and to finance the acquisition, maintenance and repair of office equipment...