G.R. No. 145368 – 430 Phil. 658 – 167 SCAD 425 – Political Law – Law on Public Officers – Who is a Public Officer In 1991, then President Corazon Aquino created a Committee for the preparation of the National Centennial Celebration in 1998. When President Fidel Ramos took […]
Yearly Archives: 2013
110 posts
G.R. No. 124893 – 338 Phil. 484 – 271 SCRA 767 – Law on Public Officers – Ineligibility – SK Chairman – Labo Doctrine Applied In 1996, Lynette Garvida filed her candidacy to the position of Chairman of the Sangguniang Kabataan (SK) of a barangay in Bangui, Ilocos Norte. […]
G.R. No. 145368 – 433 Phil. 1 – 167 SCAD 425 – Political Law – Law on Public Officers – Who is a Public Officer In April 2002, the Supreme Court issued a decision declaring Salvador Laurel as chair of the National Centennial Commission (NCC) is a public officer […]
G.R. No. 130339 – 360 Phil. 637 – 300 SCRA 213 – Civil Law – Conflict of Laws – Private International Law – Proof of Foreign Law In February 1993, Hyundai Engineering and Construction Co., Ltd., through its local agent, Omanfil International Manpower Development Corporation, engaged Eduardo Felipe to […]
G. R. No. 120077 – 397 Phil. 1 – 343 SCRA 1 – Civil Law – Persons – Conflict of Laws – Private International Law – Forum Non Conveniens In May 1988, Marcelo Santos was an overseas worker in Oman. In June 1988, he was recruited by Palace Hotel […]
G.R. No. 115849 – 322 Phil. 280 – 252 SCRA 259 – Civil Law – Conflict of Laws – Private International Law – Origin of Forum Non Conveniens Producers Bank (now called First Philippine International Bank), which has been under conservatorship since 1984, is the owner of 6 parcels […]
G.R. No. L-41919-24 – 186 Phil. 604 – 97 SCRA 877 – Taxation Law – NIRC Rules of Procedure – Tax Evasion – Protest – Criminal Case Against Taxpayer May Be Filed Sans A Final Assessment In July 1974, Quirico Ungab filed his income tax return. He was subjected […]
G.R. No. 12611 – 38 Phil. 424 – Civil Law – Obligations and Contracts – Obligations of Parties – How Extinguished – Prescription In 1897, one Anastasio Cruz incurred a P2,730.50 loan from Marcela Mariño, wife of Felipe Agoncillo. Cruz however died. Later, in February 1904, the heirs of […]
G.R. No. L-21731 – 123 Phil. 400 – 16 SCRA 585 – Taxation Law – NIRC Rules of Procedure – Tax Collection – Period to Collect – No need for a final and executory assessment In January 1957, the Collector of Internal Revenue (CIR) made an assessment against Lim […]
G.R. No. 175097 – 625 Phil. 530 – 611 SCRA 692 – Taxation Law – NIRC Rules of Procedure – Exception to the Rules of Procedure Regarding Protest and Appeal In April 2004, the Bureau of Internal Revenue (BIR) issued a preliminary assessment notice (PAN) to Allied Banking Corporation […]
G.R. No. 76281 – 279 Phil. 132 – 202 SCRA 125 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Collection On December 16 and 17, 1974, the Commissioner of Internal Revenue (CIR) issued two assessment notices to Wyeth Suaco Laboratories, Inc. (Wyeth) asking the […]
G.R. No. L-46954 – 200 Phil. 672 – 115 SCRA 286 – Taxation Law – Tax Collection Suit – Jurisdiction – When Acquired In May 1962, Doroteo Yabes received an assessment notice from the Commissioner of Internal Revenue (CIR) demanding him to pay P15k in taxes. Doroteo filed a […]
G.R. No. 178087 – 634 Phil. 314 – Taxation Law – NIRC Procedure – Tax Assessment – Prescription – Waiver of the Statute of Limitations – Estoppel In April 1999, Kudos Metal Corporation (KMC) filed its annual income tax return (ITR). In September 1999, the Bureau of Internal Revenue […]
G.R. No. 171251 – 683 Phil. 430 – Taxation Law – Failure of the CIR to Decide a Protest – Remedies of the Taxpayer In March 1998, the Commissioner of Internal Revenue (CIR) issued a formal assessment notice (FAN) to Lascona Land Co., Inc. (LLCI) demanding the latter to […]