CREDITS TO THE AUTHOR Source: Internet I. REMEDIES OF THE GOVERNMENT A. Assessment and Collection Assessment precedes collection except when the unpaid tax is a tax due per return as in the case of a self-assessed income tax under the pay-as-you file system in which case collection may be instituted without need of assessment pursuant… Read More TAXATION Chapter II TAX REMEDIES
2019 Bar A.2. For purposes of value-added tax, define explain or distinguish the following terms: (a) Input tax and output tax (3%) (b) Zero-rated and effectively zero-rated transactions (3%) (c) Destination principle (2%) SUGGESTED ANSWERS: (a) Input tax is the VAT (b) Zero-rated transactions generally refer to the export sale of good and supply of… Read More Bar Q & A and Recent Jurisprudence on VAT, Zero Rated Transactions and Tax Credit
FACTS: On October 4, 1997, the PEZA published an invitation to bid for its acquisition of two brand new fire truck units. Three companies participated in the bidding: Starbilt Enterprise, Inc., Shurway Industries, Inc., and Pilhino. Pilhino secured the contract for the acquisition of the fire trucks. The contract awarded to Pilhino stipulated that Pilhino… Read More PHILIPPINE ECONOMIC ZONE AUTHORITY (PEZA) VS. PILHINO SALES CORP. G.R. No. 185765, September 28, 2016 Obligations and Contracts, Rescission of a Contract of Sale [J. LEONEN]
FACTS: Acting on a tip from a confidential informant, concerning an illegal drug transaction involving herein accused, the San Fernando City Police formed a buy-bust team composed of Inspector Quesada, PO2 Annague as poseur-buyer, and PO3 Batnag, as back-up. On November 17, 2009, at around 10:40 p.m., the officers spotted accused Ternida along Quezon Avenue.… Read More PEOPLE v. ROLANDO TERNIDA Y MUNAR G.R. No. 212626, June 03, 2019 R.A. 9165, Chain of Custody, Illegal Sale of Dangerous Drugs; Acquitted [J. LEONEN]
FACTS: Lizaso, Guansing’s employee, was driving Guansing’s truck, when he hit the rear portion of Yokohama’s Isuzu Crosswind. The strong impact caused the Crosswind to hit other vehicles, rendering it beyond repair. Yokohama filed a total loss claim under her insurance policy against People’s General Insurance Corporation (PGIC), which paid the full amount of P907,800.00… Read More People’s General Insurance Corporation v. Edgardo Guansing And Eduardo Lizaso Service of Summons, Jurisdiction [J. LEONEN]
FACTS: Petitioner AAA and BBB were married in 2006 in Quezon City. Their union produced two children: CCC and DDD. In May of 2007, BBB started working in Singapore as a chef, where he acquired permanent resident status in September of 2008. AAA claimed that BBB sent little to no financial support, and only sporadically.… Read More AAA v. BBB GR No. 212448, Jan 11, 2018 Jurisdiction, R. A. No. 9262, Psychological Abuse
FACTS: This case involves a 2,791-square-meter parcel of land (Tramo property), currently in Sindophil’s possession. Per TCT No. 10354,issued by the Register of Deeds of Pasay City, the Tramo property was initially registered under the name of Teodoro, who then sold it to Puma. Subsequently, Puma sold it to Ty. Finally, Ty sold the property… Read More SINDOPHIL, INC. VS. REPUBLIC G.R. No. 204594, November 7, 2018 Torrens Title, Innocent Purchaser for Value, Burden of Proof [J. LEONEN]
FACTS: Petitioner Tortal married Respondent Taniguchi on June 8, 1999. They lived in a 250 m2 house and lot in BF Homes, Parañaque City, which was registered in the name of Tortal, married to Taniguchi. On April 11, 2000, Taniguchi filed a petition for the nullity of her marriage with Tortal. The RTC granted the petition… Read More JERSON E. TORTAL v. CHIZURU TANIGUCHI G.R. No. 212683, November 12, 2018 Res Judicata, Appellate Remedies [J. LEONEN]
FACTS: Respondent Atty. Elmer A. Dela Rosa has been suspended from the practice of law for three (3) years effective September 26, 2016. His infractions consisted of borrowing a substantial amount of money from his client-spouses. Not only was he unable to pay despite demand, he even denied he owed them anything. Atty. Elmer A.… Read More Palalan CARP Farmers Multi-Purpose Cooperative v. Atty. Elmer A. Dela Rosa A.C. No. 12008 August 14, 2019 “SC Disbars Greedy Lawyer“
FACTS: An information was filed in the RTC of Alaminos, charging Herminio R. Romero, Renato R. Viray, Rachel Palisoc and Francisca de Vera, and petitioner, with violation of Section 27(b) of R.A. No. 6646, or “The Electoral Reforms Law of 1987”, for conspiring with, confederating together and mutually helping each other, did, then and there,… Read More Garcia v. Court of Appeals G.R. No. 157171 March 14, 2006 Criminal Intent, Mala In Se, Mala Prohibita