Abstract

In view of the recently amended Provincial Tax Code under Act 9874, there is growing underlying case law holding unconstitutional the ipso jure lapse of privilege to proceed without liability for court fees or costs. Beginning with a brief introduction to the topic and considering the precedents that many courts have set on the issue, the aim of this study is to assert that this procedural tool is in conformity with the National Constitution and its Provincial counterpart, in order that it be used for the purpose it was created: to reduce abuse of the in forma pauperis proceedings, which is to the detriment of the public purse due to non-payment of court fees. The method used was qualitative research; ergo, data were collected through a comprehensive analysis of the judicial precedents on the subject, as well as the rules laid down by experience, logic and common sense.

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