G.R. No. L-11527 – 104 Phil. 819 – Taxation Law – NIRC Rules of Procedure – Estoppel – Waiver of the Statute of Limitations Due to the chaos caused by World War II, Congress extended the filing of income tax returns for the year 1941. The extension was up to […]
Jurisprudence
1315 posts
G.R. No. 159694 – G.R. No. 163581 – 516 Phil. 176 – 480 SCRA 382 – Taxation Law – NIRC Procedure – Contents of a Formal Assessment Notice In 1993, Maria Tancinco died leaving behind an estate worth P32 million. In 1997, a tax audit was conducted on the estate. […]
G.R. No. 167560 – 587 Phil. 234 – 461 SCRA 565 – Taxation Law – NIRC Rules of Procedure – Pre-Assessment Notice -Estoppel – Piercing the Veil of Corporate Fiction Dominador Menguito and his wife are the owners of Copper Kettle Catering Services, Inc. (CKCSI). They also operate several restaurant […]
G.R. NO. 157064 – 529 Phil. 785 – 498 SCRA 126 – Taxation Law – NIRC Rules – Formal Assessment Notice – Prescriptive Period – BIR has burden to prove issuance of assessment notice On April 14, 1988, Barcelon, Roxas Securities, Inc. (BRSI, now called UBP Securities, Inc.) filed its […]
Taxation – Fraudulent Return – Assessment – Prescriptive Period In 1989, Gerry Sevilla et al purchased 50,000 shares of stocks of the East Esteban Realty Corporation for a total of P5.9 million. In 1993, Sevilla et al sold the same 50,000 shares of stocks for P62 million. However, in paying […]
G.R. No. 128315 – 368 Phil. 714 – 309 SCRA 402 – Taxation Law – NIRC Rules of Procedure – Function of an Assessment Notice – Filing of Criminal Case for Tax Evasion – An affidavit-complaint for tax evasion is not a formal assessment notice Pascor Realty and Development Corporation (PRDC) […]
G.R. No. 185371 – 652 Phil. 172 – 637 SCRA 644 – Taxation Law – NIRC Procedure – Pre-Assessment Notice – Due Process Requirement In January 2001, a revenue officer was authorized to examine the books of accounts of Metro Star Superama, Inc. In April 2002, after the audit review, […]
G.R. No. 79182 – 278 Phil. 493 – 201 SCRA 487 – Mercantile Law – Corporation Law – Jurisdiction over GOCCs and their subsidiaries in labor cases In June 1985, Danilo Mercado was dismissed by PNOC-Energy Development Corporation (PNOC-EDC) due to serious acts of dishonesty allegedly committed by Mercado. Mercado […]
G.R. No. L-58494 – 256 Phil. 475 – 175 SCRA 26 – Mercantile Law – Corporation Law – Jurisdiction over GOCCs and their subsidiaries in labor cases In December 1977, a Christmas party was held for the employees of Philippine National Oil Company – Energy Development Corporation (PNOC-EDC). In said […]
G.R. No. 120138 – 344 Phil. 348 – 278 SCRA 793 – Mercantile Law – Corporation Law – Transfer of Shares of Stocks – Corporate Records Judge Manuel Torres, Jr. owns about 81% of the capital stocks of Tormil Realty & Development Corporation (TRDC). TRDC is a small family owned […]
G.R. No. 119002 – 397 Phil. 751 – 343 SCRA 674 – Mercantile Law – Corporation Law – Corporation by Estoppel – When Applied In 1989, International Express Travel & Tour Services, Inc. (IETTI), offered to the Philippine Football Federation (PFF) its travel services for the South East Asian Games. […]
G.R. No. L-23145 – 135 Phil. 237 – 26 SCRA 242 – Mercantile Law – Corporation Law – Domicile of a Corporation – By Laws Must Yield To a Court Order – Corporation is an Artificial Being In March 1960, Idonah Perkins died in New York. She left behind properties […]
G.R. No. 54952 – Mercantile Law – Corporation Law – Corporations are not Filipino Citizens – Registration of Public Lands In 1978, Iglesia ni Cristo (INC) purchased a parcel of land from one Carmen Racimo in Ilocos Norte. In 1979, INC sought to register said land under its name pursuant […]
G.R. No. L-61145 – 212 Phil. 637 – 127 SCRA 687 – Mercantile Law – Corporation Law – Corporations are not Filipino Citizens In 1955 and 1973, the Iglesia ni Cristo (INC) purchased two parcels of land in Camarines Norte. In 1976, INC filed an application for confirmation of title […]
G.R. No. 89070 – 209 SCRA 55 – Mercantile Law – Corporation Law – Cooperatives are Treated as Corporations – Ultra Vires Acts of the Board Members Labor Law – NLRC Procedure – Jurisdiction of the NLRC In 1982, Peter Cosalan, then general manager of the Benguet Electric Cooperative (BENECO), […]
G.R. No. 129049 – 370 Phil. 901; 96 OG No. 52 – 312 SCRA 47 – Mercantile Law – Corporation Law – Government Owned and Controlled Corporation vs Private Corporation Baltazar Camporedondo was the administrator of the Surigao del Norte chapter of the Philippine National Red Cross (PNRC). In 1995, […]