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Legal Chyme - page 4

Republic of the Philippines v Marsman Development Co.; G.R. No. L-18956; 27 Apr 1972

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FACTS: In a letter dated 28 December 1954 under the signature of its counsel, Atty. Pedro Moya, defendant corporation acknowledged receipt of the assessments issued against it, requested to be furnished an itemized statement  of the said taxes with notice of its intention to question the validity and the legality of the assessments. In reply, the BIR told defendant corporation, among others, to make its request for reinvestigation or reexamination of tax assessments in writing under oath and to submit documents in support of the request. A series of exchanges between the two parties ensued with the defendant corporation not…

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Winebrenner & Iñigo Insurance Brokers, Inc. v CIR; G.R. No. 206526; 28 Jan 2015

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FACTS: About two years after filing its Annual Income tax Return for 2003, petitioner applied for the administrative tax credit/refund claiming entitlement to the refund of its excess or unutilized creditable withholding tax (CWT) for 2003. There being no action on the said claim, petitioner on 11 April 2006 filed a petition for review before the CTA Division, which the latter partially granted. Both parties moved for reconsideration and on 27 July 2011, CTA Division denied the entire claim of the petitioner for failing to present as evidence its first, second and third quarterly ITRs to prove that the unutilized CWT…

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Lascona Land Co., Inc. v CIR; G.R. No. 171251; 05 Mar 2012

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FACTS: On 27 March 1998, respondent issued an Assessment Notice against petitioner informing the latter of its alleged deficiency income tax  for the year 1993. Consequently, petitioner on 20 April 1998 filed a letter protest. In a letter dated 03 March 1999, petitioner was informed that its protest cannot be given due course because it was not elevated to the CTA within the 180-day reglementary period provided under Section 228 of the NIRC resulted to the finality of the assessment. Due to such failure, the assessment notice has become final, executory and demandable. ISSUE(S): Whether or not the assessment has…

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Allied Banking Corp. v CIR; G.R. No. 175097; 05 Feb 2010

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FACTS: On 30 April 2004, the BIR issued a Preliminary Assessment Notice (PAN) to petitioner for deficiency Documentary Stamp Tax (DST) and Gross Receipts Tax (GRT) for taxable year 2001. Petitioner received the PAN on 18 May 2004 and filed a protest against it on 27 May 2004. In response thereto, the BIR on 16 July 2004 issued a Formal Letter of Demand with Assessment Notices, which partly reads: It is requested that the above deficiency tax be paid immediately upon receipt hereof, inclusive of penalties incident to delinquency. This is our final decision based on investigation. If you disagree,…

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China Banking Corp. v City Treasurer of Manila; G.R. No. 204117; 01 Jul 2015

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FACTS: In January 2007, the City Treasurer of Manila assessed China Bank Corporation (CBC) a tax liability consisting of local business tax, business permits, and other fees for taxable year 2007. On 15 January 2007, CBC paid the assessed amount and protested in a letter the imposition of additional business tax. On 27 March 2007, CBC reiterated its protest and, citing the inaction of the City Treasurer on its protest, demanded for the refund of the tax paid under protest. On 17 April 2007, it filed a judicial claim for refund with the RTC. ISSUE(S): Whether or not petitioner’s protest…

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Petronila Tupaz v Hon. Benedicto B. Ulep; G.R. No. 127777; 01 Oct 1999

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FACTS: On 16 July 1984, a notice of assessment was issued against El Oro Engravers Corporation finding it liable for deficiency corporate income tax for taxable year 1979. For failure to pay said tax liability, two informations were filed against petitioner and her husband as corporate officers of El Oro. In her petition on certiorari, petitioner contended that the period of assessment for taxable year 1979 has prescribed, citing B. P. Blg. 700 which shortened the prescriptive period from five years to three years. ISSUE(S): Whether or not the period of assessment has prescribed. HELD: NO. B.P. Blg. 700, effective…

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CIR v United Salvage and Towage (Phils.), Inc.; G.R. No. 197515; 02 Jul 2014

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FACTS: Petitioner found respondent United Salvage and Towage (Phils.), Inc. (USTP) liable to pay, among others, deficiency expanded withholding tax (EWT) for taxable year 1994. A mere perusal of the FAN for the deficiency EWT for taxable year 1994 will show that other than a tabulation of the alleged deficiency taxes due, no further detail regarding the assessment was provided by petitioner. Only the resulting interest, surcharge and penalty were anchored with legal basis. ISSUE(S): Whether or not the EWT assessments issued against the respondent for taxable year 1994 were valid. HELD: NO. The law requires that the legal and factual…

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People of the Philippines v Zafra Maraorao; G.R. No. 174369; 20 Jun 2012

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FACTS: The Western Police District received reliable information that an undetermined amount of shabu will be delivered inside the Islamic Center in Quiapo. Four police officers went to the Center and saw two men talking to each other. Upon noticing the police officers, one of the men ran away while the other, accused-appellant, was left behind along with a dropped maroon bag which contained shabu. Accused-appellant was arrested, tried and convicted for violation of the Dangerous Drugs Act, as amended. ISSUE(S): Whether or not the prosecution was able to overcome accused-appellant’s presumption of innocence. HELD: NO. For testimonial evidence to…

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Jose Antonio Leviste v Court of Appeals; G.R. No. 189122; 17 Mar 2010

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FACTS: Petitioner was convicted for homicide and sentenced to suffer an indeterminate penalty of six years and one day of prision mayor as minimum and twelve years and one day of reclusion temporal as maximum. Pending appeal of his conviction to the Court of Appeals, he applied for admission to bail citing his advanced age and health condition and claiming the absence of any risk or possibility of flight on his part. The Court of Appeals denied his application for bail. ISSUE(S): Whether or not discretionary bail should automatically be granted absent any of the circumstances mention in the third…

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People of the Philippines v Rogelio Mengote; G.R. No. 87059; 22 Jun 1992

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FACTS: A surveillance team was dispatched after the police were informed of the presence of three suspicious-looking persons. At the place, the officers saw two men “looking from side to side,” one of whom was holding his abdomen. The police approached and identified themselves, after which the suspects were searched. Accused-appellant was found to be in possession of a .38 caliber Smith and Weeson revolver with six live bullets in the chamber. During the investigation, one witness alleged that the revolver was among the articles stolen from him during a robbery in his house. The gun, live bullets and holster…

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