NextGen Day

On Friday, the Supreme Court announced the accession of two new judges to the Court of Appeals (CA).

President Rodrigo Duterte appointed Maximo de Leon of the Makati Regional Trial Court and Jacinto Fajardo of Talisay City, Cebu to the appellate court.

De Leon, who is from Taal, Batangas, graduated from the University of Nueva Caceres in Naga City, Camarines Sur, with a law degree. He graduated from the San Beda Graduate School with a Master of Laws degree.

Fajardo, 67, was born in Gubat, Sorsogon, and graduated from San Beda University with a law degree.

De Leon dismissed a case brought by then-Bureau of Internal Revenue Commissioner Kim Henares, who wanted schools to apply for tax exemptions subject to the agency’s approval.

He concluded that applying the requirement amounted to a reduction in the fundamental right of tax exemption for schools.

Section 30 (H) of the Tax Code exempts non-stock and non-profit educational organizations from paying taxes (Exemptions from Tax on Corporations).

Fajardo, on the other hand, is well-known in Cebu for issuing arrest warrants for drug suspects, including local leaders and their relatives.

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