G.R. No. L-48627 – 235 Phil. 369 – Mercantile Law – Corporation Law – Separate and Distinct Personality A certain Barretto initiated the incorporation of a company called Filipinas Orient Airways (FOA). Barretto was referred to as the “moving spirit” of said corporation because it was through his effort […]
Daily Archives: January 11, 2013
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G.R. No. 105208 – 244 SCRA 446 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Refund The Philippine American Life Insurance Co. (Philamlife) as a corporation has been paying quarterly income taxes. In 1983, it paid the following: a) Quarter 1 (May 30, 1983) – […]
G.R. No. 152532 – 504 Phil. 407- 467 SCRA 137 – Taxation Law – NIRC Rules of Procedure – Abatement Defined In July 1987, Commissioner of Internal Revenue (CIR) Bienvenido Tan, Jr. issued an assessment against San Miguel Corporation (SMC) demanding payment of P342 million in taxes. SMC filed […]
G.R. No. 127777 – 374 Phil. 474 – 316 SCRA 118 – Remedial Law – Criminal Procedure – Double Jeopardy – Dismissal of Case Without Accused’s Consent In 1991, a special prosecutor filed two identical informations for violation of the tax code against Petronila Tupaz. One information was filed with […]
G.R. No. 127777 – 374 Phil. 474 – 316 SCRA 118 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period for Violations against the Tax Code In April 1980, Petronila Tupaz and her husband filed, in behalf of their corporation, an income tax return. On July 16, […]