Taxation

Quezon City vs. Bayantel G.R. No. 162015 March 6, 2006 Local Taxation

FACTS: BAYANTEL is a legislative franchise holder under RA 3259 to establish and operate radio stations for domestic telecommunications, radiophone, broadcasting and telecasting. On January 1, 2992, RA 7160 of the “Local Government Code of 1991” took effect. Section 232 of the Code grants local government units within the Metro Manila area the power to… Read More Quezon City vs. Bayantel G.R. No. 162015 March 6, 2006 Local Taxation

Civil Law

Republic vs. Estonillo G.R. No. 157306 November 25, 2005 Public Land Act

  FACTS: This case originated from an application for registration of a parcel of land known as Lot No. 4318 of the cadastral survey of Cagayan de Oro consisting [of] an area of 357,866 sq. meters, filed by [the] original [a]pplicant, Nazaria Bombeo with the defunct CFI of Misamis Oriental on July 22, 1954.  In… Read More Republic vs. Estonillo G.R. No. 157306 November 25, 2005 Public Land Act

Civil Law, Constitutional Law

Matthews vs. Taylor G.R. No. 164584 June 22, 2009

FACTS: On June 30, 1988, Benjamin Taylor (Benjamin), a British subject, married Joselyn Taylor , a 17-year old Filipina.  On June 9, 1989, while their marriage was subsisting, Joselyn bought a 1,294 square-meter lot in Boracay, for and in consideration of P129,000.00.  The sale was allegedly financed by Benjamin.  They constructed improvements thereon and eventually… Read More Matthews vs. Taylor G.R. No. 164584 June 22, 2009

Criminal Law

PENALTIES UNDER THE RPC, INDETERMINATE SENTENCE LAW and the PROBATION LAW

PENALTIES UNDER THE REVISED PENAL CODE (and the Indeterminate Sentence Law and the Probation Law) by: ATTY. JAY NAKAO Silliman University   READ ARTICLES 21 TO 88 BUT SKIP ARTICLE 48 – include RA 9346, Indeterminate Sentence Law, Probation Law   1.           People vs. De la Cruz, No. L-45485, September 19, 1978, 85 SCRA 285… Read More PENALTIES UNDER THE RPC, INDETERMINATE SENTENCE LAW and the PROBATION LAW

Labor Law

Fuentes vs. Caguimbal G.R. No. 150305 November 22, 2007 Tenancy

FACTS: Honofre Fuentes is the owner of the property being claimed in this case. Said property is located in Calatagan, Batangas. Petitioner filed an action for unlawful detainer against Felomino Caguimbal, alleging that in 1991, he allowed respondent to occupy the property rent-free, subject to the condition that the latter will vacate the property when… Read More Fuentes vs. Caguimbal G.R. No. 150305 November 22, 2007 Tenancy

Constitutional Law

A.M. No. 08-11-7-SC RE: REQUEST OF NATIONAL COMMITTEE ON LEGAL AID TO EXEMPT LEGAL AID CLIENTS FROM PAYING FILING, DOCKET AND OTHER FEES

FACTS: On September 23, 2008 the Misamis Oriental Chapter of the Integrated Bar of the Philippines (IBP) promulgated Resolution No. 24, series of 2008. The resolution requested the IBP’s National Committee on Legal Aid (NCLA) to ask for the exemption from the payment of filing, docket and other fees of clients of the legal aid… Read More A.M. No. 08-11-7-SC RE: REQUEST OF NATIONAL COMMITTEE ON LEGAL AID TO EXEMPT LEGAL AID CLIENTS FROM PAYING FILING, DOCKET AND OTHER FEES

Constitutional Law

A. M. No. 09-6-9-SC RE: Query of Mr. Prioreschi Re Exemption from Legal and Filing Fees of the Good Shepherd Foundation, Inc.

FACTS: In his letter dated May 22, 2009 addressed to the Chief Justice, Mr. Roger C. Prioreschi, administrator of the Good Shepherd Foundation, Inc., wrote that it be granted the same exemption from paying docket fees as that of poor litigants. ISSUE: Should an incorporated foundation (serving indigent litigants) be exempted from paying docket fees?… Read More A. M. No. 09-6-9-SC RE: Query of Mr. Prioreschi Re Exemption from Legal and Filing Fees of the Good Shepherd Foundation, Inc.

Constitutional Law, Taxation

SMART vs. CITY OF DAVAO G.R. No. 155491 September 16, 2008 Franchise Tax, Tax Exemption, “in lieu of all taxes” Clause

  FACTS: On February 18, 2002, Smart filed a special civil action for declaratory relief for the ascertainment of its rights and obligations under the Tax Code of the City of Davao, which imposes a franchise tax on businesses enjoying a franchise within the territorial jurisdiction of Davao. Smart avers that its telecenter in Davao City… Read More SMART vs. CITY OF DAVAO G.R. No. 155491 September 16, 2008 Franchise Tax, Tax Exemption, “in lieu of all taxes” Clause

Constitutional Law, Remedial Law

TAN vs. REPUBLIC G.R. No. 170740 May 25, 2007 Expropriation, Taking, Power of Eminent Domain

  FACTS: Petitioner is the registered owner of a parcel of land located in Pulang Lupa, Las Piñas City. She acquired this property from the San Antonio Development Corporation (SADC) as shown by a document whereby she assumed SADC’s “obligation of paying all imposable taxes due said land.” In consideration of such assumption and “for… Read More TAN vs. REPUBLIC G.R. No. 170740 May 25, 2007 Expropriation, Taking, Power of Eminent Domain