Author: pinayjurist

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— Criminal Law —

Jacinto v. People G.R. No. 162540 July 13, 2009 Impossible Crime

November 16, 2018

FACTS: Petitioner, together with two other women, was charged with the crime of Qualified Theft, allegedly committed as follows: That on or about and sometime in the month of July 1997, in Kalookan City, Metro Manila, and within the jurisdiction of this Honorable Court, the above-named accused, conspiring together and mutually helping one another, being… Read More Jacinto v. People G.R. No. 162540 July 13, 2009 Impossible Crime

— Banking, Mercantile Law —

Soriano v. People G.R. No. 162336 February 1, 2010 Banking Law, DOSRI

November 14, 2018

FACTS: The Office of Special Investigation (OSI) of the BSP transmitted a letter  to  the  DOJ, which was attached  with five affidavits, which would allegedly serve as bases for filing criminal charges for Estafa thru Falsification of Commercial Documents, in relation to PD No. 1689, and for Violation of Section 83 of RA 337, as… Read More Soriano v. People G.R. No. 162336 February 1, 2010 Banking Law, DOSRI

— Insurance, Mercantile Law —

SUN LIFE v. MA. DAISY SIBYA G.R. No. 211212, June 08, 2016 Insurance, Concealment, Two-year Contestability Period

November 14, 2018

FACTS: On January 10, 2001, Atty. Jesus Sibya, Jr. applied for life insurance with Sun Life. In his Application for Insurance, he indicated that he had sought advice for kidney problems. Sun Life approved the application and issued Insurance Policy No. 031097335. The policy indicated the respondents as beneficiaries and entitles them to a death… Read More SUN LIFE v. MA. DAISY SIBYA G.R. No. 211212, June 08, 2016 Insurance, Concealment, Two-year Contestability Period

— Civil Law —

HEIRS OF MARIO MALABANAN v. REPUBLIC G.R. No. 179987 September 3, 2013 Possession, Property Registration Decree, Regalia Doctrine

November 13, 2018

FACTS: Mario Malabanan filed an application for land registration covering the property he purchased from Eduardo Velazco, claiming that the property formed part of the alienable and disposable land of the public domain, and that he and his predecessors-in-interest had been in open, continuous, uninterrupted, public and adverse possession and occupation of the land for… Read More HEIRS OF MARIO MALABANAN v. REPUBLIC G.R. No. 179987 September 3, 2013 Possession, Property Registration Decree, Regalia Doctrine

— Taxation —

PANASONIC COMMUNICATIONS v. CIR G.R. No. 178090 February 8, 2010 Tax Refund, Zero-Rated Sales, VAT

November 8, 2018

FACTS: Petitioner Panasonic Communications Imaging Corporation of the Philippines (Panasonic) produces and exports plain paper copiers and their sub-assemblies, parts, and components. It is registered with the Board of Investments as a preferred pioneer enterprise under the Omnibus Investments Code of 1987. It is also a registered VAT enterprise. From April 1 to September 30, 1998 and from October 1, 1998 to… Read More PANASONIC COMMUNICATIONS v. CIR G.R. No. 178090 February 8, 2010 Tax Refund, Zero-Rated Sales, VAT

— Taxation —

ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

November 7, 2018

FACTS: The Municipal Board of Ormoc City passed Ordinance No. 4, Series of 1964, imposing “on any and all productions of centrifugal sugar milled at the Ormoc Sugar Company, Inc., in Ormoc City a municipal tax equivalent to one per centum (1%) per export sale to the United States of America and other foreign countries.”… Read More ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

— Civil Law, Criminal Law —

UNITED STATES vs.  LAURENTE REY G.R. No. L-3326  September 7, 1907 Loss of Possession, Robbery

October 25, 2018

FACTS: On the 19th of September, 1905, silver and paper money amounting to 25,000 pesos belonging to the firms of Urrutia & Co. and Muñoz & Co., was placed on the steamer Cantabria at Manila by said firms for shipment. 5,000 pesos of the said money belonged to Muñoz & Co. and 20,000 pesos to… Read More UNITED STATES vs.  LAURENTE REY G.R. No. L-3326  September 7, 1907 Loss of Possession, Robbery

— Criminal Law, Taxation —

TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

October 24, 2018

FACTS:      On January 10, 1991, two Informations were filed with the RTC, against Petronila C. Tupaz and her late husband Jose J. Tupaz, Jr., as corporate officers of El Oro Engravers Corp., for nonpayment of deficiency corporate income tax for the year 1979. Criminal Case No. Q-91-17321 was raffled to Branch 105, presided over… Read More TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action