Just another mommy blogger from Asia’s Latin City

Let Us Master the Rules on Civil Procedure

in #LostStudent by

As promised in my last post, here’s the first set of my codal flashcards that you can use to help you master the Rules on Civil Procedure. We will start with Remedial Law because this is one of my weakest Bar subjects. I just hate procedures but I can’t afford to set this aside because as you know, Remedial Law gets the biggest slice of the Bar exams cake – a whooping 20%! Tanking Remedial Law is too big a risk to even consider so it would be best if I get it out of the way first. FAIR WARNING:…

Keep Reading

On Graduating, Bar Review Plans, and Codal Flashcards

in #LostStudent by

I finally graduated, YAY!!! I’m not quite sure whether or not I deserved to because honestly, I had been mostly lazy during my senior year in law school. Had it not been for the COVID-19 lockdowns, there’s a high likelihood that I would have failed at least three subjects, all major ones at that! I am happy and grateful, make no mistake about it, but actually graduating also makes me uncomfortable. But here we are so I might as well just accept it and do better by preparing hard for the BAR exams. I intended to defer for a year…

Keep Reading

People of the Philippines v Jean Arnault; G.R. No. L-4288; 20 Nov 1952; 092 Phil 252

in Legal Chyme by

FACTS:Appellant pleaded guilty to charges of non-payment of income taxes incurred from the sale of properties owned by one Ernest H. Burt for whom appellant was acting and representing as attorney-in-fact. The court sentenced him to pay a fine with subsidiary imprisonment in case of insolvency, to indemnify the State with subsidiary imprisonment in case of insolvency and to pay the costs. ISSUE(S):Whether or not conviction under the Income Tax Law includes payment of indemnity to the State. HELD:NO. If the law really contemplated the inclusion of indemnity in a conviction for violation of the provisions of the code, Section…

Keep Reading

CIR v Philippine Daily Inquirer, Inc.; G.R. No. 213943; 22 Mar 2017

in Legal Chyme by

FACTS: BIR in a letter dated 30 June 2006 and received by respondent on 10 August 2006 invited the latter to reconcile the deficiencies in its VAT returns for taxable year 2004. In connection thereto, respondent executed three waivers of the statute of limitation, consenting to the assessment and/or collection of taxes for 2004 which may be found before or after the lapse of the period of limitations fixed by the NIRC. The first waiver was executed on 21 March 2007 and received on 23 March 2007. The second was executed on 05 June 2007 and accepted on 08 June…

Keep Reading

CIR v Philippine Global Communication, Inc.; G.R. No. 167146; 31 Oct 2006

in Legal Chyme by

FACTS: Respondent on 21 April 1994 received a Preliminary Assessment Notice (PAN) dated 13 April 1994 for deficiency income tax. The following day, it received a Formal Assessment Notice (FAN). It protested against the FAN in two protest letters dated 06 May and 23 May 1994. In both letters, respondent requested for the cancellation of the tax assessment, which they alleged was invalid for lack of factual and legal basis. On 16 October 2002, respondent received from the CIR a Final Decision dated 08 October 2002 denying respondent’s protest against the FAN and affirming the same in toto. ISSUE(S): Whether or not…

Keep Reading

University Physicians Services, Inc. v CIR; G.R. No. 205955; 07 Mar 2018

in Legal Chyme by

FACTS: Petitioner on 16 April 2007 filed its annual Income Tax Return (ITR) for the year ended 31 December 2006 reflecting an income tax overpayment. On 14 November 2007, it filed an Annual ITR for the short fiscal year ended 31 March 2007 reflecting the income tax overpayment from the previous period as “Prior Year’s Excess Credit“. On the same date, it filed an amended Annual ITR for the short period fiscal year 31 March 2007 reflecting the removal of the amount indicated as “Prior Year’s Excess Credit“. Petitioner on 10 October 2008 filed with respondent a claim for refund…

Keep Reading

CIR v Kudos Metal Corp.; G.R. No. 178087; 05 May 2010

in Legal Chyme by

FACTS:Pursuant to a Letter of Authority dated 07 September 1999, a review and audit of respondent’s records for taxable year 1998 was conducted. In connection thereto, petitioner’s accountant executed two waivers of the defense of prescription. The first was executed on 10 December 2001, notarized on 22 January 2002, received by the BIR Enforcement Service on 31 January 2002 and by the BIR Tax Fraud Division on 04 February 2002, and accepted by the Assistant Commissioner of the Enforcement Service. The second was executed on 18 February 2003, notarized on 19 February 2003, received by the BIR Tax Fraud Division…

Keep Reading

BIR, et.al. v Lepanto Ceramics, Inc.; G.R. No. 224764; 23 Apr 2017

in Legal Chyme by

FACTS: Respondent on 23 December 2011 filed a petition for corporate rehabilitation pursuant to R.A. No. 10142. In connection thereto, the Rehabilitation Court issued a Commencement Order, which, inter alia, declared respondent to be under corporate rehabilitation; suspended all actions or proceedings, in court or otherwise, for the enforcement of claims against it; prohibited it from making any payment of its liabilities except as may be provided under R.A. No. 10142; and directed the BIR to file and serve on respondent its comment or opposition to the petition, or its claims against it. Despite the Commencement Order, Misajon, et.al., sent respondent…

Keep Reading

Tridharma v CTA and CIR; G.R. No. 215950; 20 Jun 2016

in Legal Chyme by

FACTS: On 28 February 2014, petitioner received a Final Decision on Disputed Assessment worth PhP 4,473,228,667.87. It protested against the same through a request for reconsideration but was denied by the CIR in its decision dated 26 May 2014. On 13 June 2014, petitioner appealed the CIR’s decision to the CTA through a petition for review with Motion to Suspend Collection of Tax. The CTA granted the motion; however, it required petitioner to deposit a surety bond equivalent to 150% of the assessment. ISSUE(S): Whether or not the CTA may suspend the collection of taxes. HELD: YES. The CTA may…

Keep Reading

Spouses Emmanuel and Jinkee Pacquiao v CTA and CIR; G.R. No. 213394; 06 Apr 2016

in Legal Chyme by

FACTS:Petitioner spouses filed an Urgent Motion for the CTA to lift the warrants of distraint, levy and garnishments issued by the CIR against them in connection with their deficiency income tax and VAT assessments for taxable years 2008 and 2009. On 22 April 2014, the CTA issued a resolution granting the petitioners’ Urgent Motion, ordering the CIR to desist from collecting on the deficiency tax assessments against the petitioners. ISSUE(S):Whether or not the CTA may issue injunctive writs to restrain the collection of tax. HELD:YES. The CTA has ample authority to issue injunctive writs to restrain the collection of tax…

Keep Reading

1 2 3 47
error: Content is protected !!
Go to Top