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) – P3.2 […]
Jurisprudence
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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 a […]
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 QC-RTC […]
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, 1984, […]
G.R. No. L-6898 – 94 Phil. 903 – Political Law – Law on Public Officers – Abolition of a Public Office – Appointing Power Vested in the Executive Luis Manalang was the Director of the Placement Bureau. However in 1952, a law was passed by Congress abolishing the Placement Bureau […]
G.R. No. L-20864 – 118 Phil. 691 – 8 SCRA 692 – Political Law – Law on Public Officers – Ad Interim Appointment vs Appointment in Acting Capacity In October 1961, Valencia was designated as acting chairman of the board of directors of the National Waterworks and Sewerage Authority (NAWASA) […]
G.R. No. 124374 – G.R. No. 126354 -G.R. No. 126366 – 378 Phil. 466 – 320 SCRA 703 – 117 SCAD 352 – Law on Public Officers – Appointment in the Local Government – Appointing Power Cannot be Usurped by CSC In November 1972, Presidential Decree No. 51 was signed […]
G.R. No. 95425 – 206 SCRA 621 – Political Law – Law on Public Officers – Appointing Power is Discretionary In 1987, Niceforo Francisco was appointed by the Bureau of Internal Revenue (BIR) Commissioner as Chief Revenue Officer III. Florencio Salles, a Revenue Enforcement Officer, opposed the appointment of his […]
G.R. No. L-65439 – 140 SCRA 22 – Political Law – Law on Public Officers – Ad Interim Appointment In 1973, Dr. Hernani Esteban was appointed by Dr. Consuelo Blanco as the Vice-President for Administration in the Pamantasan ng Lungsod ng Maynila (PLM). Esteban’s appointment was ad interim in nature […]
G.R. No. 153883 – 464 Phil. 151 – 420 SCRA 123 – Political Law – Constitutional Law – Citizenship – Electing Filipino Citizenship Remedial Law – Special Proceedings – Rule 108; Correction of Entries – Use of Aliases In 1999, Chuley Lim filed a petition for correction of entries in […]
B.M. No. 914 – 374 Phil. 342 – 316 SCRA 1 – Legal Ethics – The Legal Profession – Admission to the Bar – Citizenship Requirement – Only Filipinos may be admitted to the Philippine Bar Political Law – Constitutional Law – Citizenship – Election of Filipino Citizenship; Meaning of […]
G.R. No. 26979 – 50 Phil. 259 – Political Law – Law on Public Officers – Power to Appoint is Essentially Executive Sometime in the 1900s, the National Coal Company (NCC) was created by the Philippine Congress. The law created it (Act No. 2822) provides that: “The voting power shall […]
G.R. No. 112745 – 345 Phil. 962 – 280 SCRA 713 – Political Law – Law on Public Officers – Career Service Appointees Must Be Removed for Valid Reasons Aquilino Larin was an Assistant Commissioner in the Bureau of Internal Revenue (BIR). He was in charge of the office of […]
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 over, […]
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. Her […]
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 who […]