Month: June 2021

— Constitutional Law, Remedial Law —

Stonehill v. Diokno G.R. No. L-19550 June 19, 1967 Bill of Rights, Criminal Procedure

June 30, 2021

FACTS: Respondents-Prosecutors — several judges — hereinafter referred to as Respondents-Judges — issued, on different dates, a total of 42 search warrants against Harry S. Stonehill, et al., (petitioners herein and/or the corporations of which they were officers), directed to the any peace officer, to search the persons above-named and/or the premises of their offices,… Read More Stonehill v. Diokno G.R. No. L-19550 June 19, 1967 Bill of Rights, Criminal Procedure

— Taxation —

CIR v. Univation Motor Philippines, Inc. (formerly NISSAN MOTOR PHILIPPINES, INC.) Recovery of Tax Erroneously or Illegally Collected, Administrative and Judicial Remedies

June 28, 2021

FACTS: On July 8, 2011, Univation Motor Philippines, Inc. (respondent) filed its amended Annual Income Tax Return (ITR) for 2010 showing a total gross income of ₱117,084,174.00 and an overpayment of income taxes amounting to ₱26,103,898.52. Respondent opted to claim its overpayment of income tax through the issuance of a tax credit certificate.  On March… Read More CIR v. Univation Motor Philippines, Inc. (formerly NISSAN MOTOR PHILIPPINES, INC.) Recovery of Tax Erroneously or Illegally Collected, Administrative and Judicial Remedies

— Criminal Law —

People v. Lim G.R. No. 231989, September 4, 2018 R.A. 9165, Chain of Custody

June 24, 2021

FACTS:  A buy-bust operation was conducted based on a report of a confidential informant (CI) that a certain “Romy” has been engaged in the sale of prohibited drugs.  The CI knocked at the door of a house and uttered, “ayo, nong Romy.” A certain Gorres came out and invited them to enter. Inside, Lim was… Read More People v. Lim G.R. No. 231989, September 4, 2018 R.A. 9165, Chain of Custody

— Criminal Law —

HDMF PAG-IBIG FUND v. Sagun G.R. No. 205698, July 31, 2018 Syndicated Estafa, Simple Estafa

June 22, 2021

FACTS:  Globe Asiatique, through its president Delfin Lee, entered into a Window I – Contract to Sell (CTS) Real Estate Mortgage with Buy-back Guaranty take out mechanism with the Home Development Mutual Fund (HDMF), also known as the Pag-Ibig Fund, for its Xevera Bacolor Project in Pampanga. Both parties also executed various Funding Commitment Agreements… Read More HDMF PAG-IBIG FUND v. Sagun G.R. No. 205698, July 31, 2018 Syndicated Estafa, Simple Estafa

— Criminal Law —

IN RE: CORRECTION/ADJUSTMENT OF PENALTY PURSUANT TO R.A. NO. 10951, IN RELATION TO HERNAN v. SANDIGANBAYAN G.R. No. 240347, August 14, 2018 Penalties

June 19, 2021

FACTS: This is a Petition for Release, praying for the immediate release of Samuel Saganib y Lutong (petitioner) pursuant to the provisions of R.A. No. 109512 and this Court’s ruling in Hernan v. Sandiganbayan. Petitioner was convicted of the crime of Estafa under Article 315, paragraph 2(a) of the RPC for pretending to be a… Read More IN RE: CORRECTION/ADJUSTMENT OF PENALTY PURSUANT TO R.A. NO. 10951, IN RELATION TO HERNAN v. SANDIGANBAYAN G.R. No. 240347, August 14, 2018 Penalties

— Taxation —

QATAR AIRWAYS COMPANY WITH LIMITED LIABILITY v. CIR G.R. No. 238914, June 08, 2020 Late Payment of Taxes, Abatement of Tax Liability, Surcharges

June 18, 2021

FACTS: On November 30, 2011, Qatar Airways Company with Limited Liability (petitioner) filed, through the Electronic Filing and Payment System (eFPS) of the BIR, its 2nd Quarterly Income Tax Return (ITR) for the Fiscal Year ending March 31, 2012 and paid the corresponding tax due thereon in the amount of P29,540,836.00. The said filing was… Read More QATAR AIRWAYS COMPANY WITH LIMITED LIABILITY v. CIR G.R. No. 238914, June 08, 2020 Late Payment of Taxes, Abatement of Tax Liability, Surcharges

— Constitutional Law, Election Law —

Santos v. COMELEC G.R. No. 235058 and G.R. NO. 235064 September 04, 2018 Nuisance Candidate, Election Law, COMELEC

June 15, 2021

FACTS: Respondent Jennifer Antiquera Roxas filed a certificate of candidacy (COC) for the position of member of the Sangguniang Panlungsod for the First District of Pasay City for the May 9, 2016 National and Local Elections. Subsequently, she filed a petition for disqualification against Rosalie Isles Roxas before the COMELEC praying that the latter be… Read More Santos v. COMELEC G.R. No. 235058 and G.R. NO. 235064 September 04, 2018 Nuisance Candidate, Election Law, COMELEC

— Constitutional Law, Political Law —

ARROYO v. DE LIMA, G.R. No. 199046, April 17, 2018 The Right to Travel

June 10, 2021

FACTS: On May 25, 2010, then Acting DOJ Secretary Alberto C. Agra issued the assailed DOJ Circular No. 41, which consolidated DOJ Circular Nos. 17 and 18. DOJ Circular No. 17 prescribes the rules and regulations governing the issuance of Hold Departure Orders (HDOs), while DOJ Circular No. 18 prescribes the rules and regulations governing… Read More ARROYO v. DE LIMA, G.R. No. 199046, April 17, 2018 The Right to Travel

— Constitutional Law —

Estrada v. Sandiganbayan G.R. No. 217682, July 17, 2018 Ex Post Facto Law, Bill of Rights

June 7, 2021

FACTS: On September 11, 2013, Benhur K. Luy, Merlina P. Sunas, Gertrudes K. Luy, Nova Kay Badal Macalintal, Elena S. Abundo and Avelina C. Lingo (whistleblowers) executed their Pinagsamang Sinumpaang Salaysay in which they revealed the details of the Pork Barrel Scam that involved the misuse or illegal diversion by certain legislators of their allocations… Read More Estrada v. Sandiganbayan G.R. No. 217682, July 17, 2018 Ex Post Facto Law, Bill of Rights

— Criminal Law —

People v. Dicto Arpa and Maalum Arpa G.R. No. L-26789. April 25, 1969 Aggravating Circumstance of a conflagration, shipwreck, earthquake, epidemic, or other calamity or misfortune

June 5, 2021

FACTS: Having boarded a motor banca owned by Epimaco Mola, together with other passengers bound for Talicud Island, Davao, and once the motor banca was in the middle of the sea and when it developed engine trouble, the accused, conspiring together and helping one another, with intent to steal the motor banca and by means… Read More People v. Dicto Arpa and Maalum Arpa G.R. No. L-26789. April 25, 1969 Aggravating Circumstance of a conflagration, shipwreck, earthquake, epidemic, or other calamity or misfortune