Tax2 case digest

The constitutional requirement that every bill passed by Congress shall embrace only one subject which shall be expressed Tax2 case digest its title is intended to prevent surprise upon the members of Congress and to inform the people of pending legislation so that, if they wish to, they can be heard regarding it.

Municipality of Makati v. When arraigned, the accused pleaded "not guilty" to the charge. Raquel, we squarely addressed the issue of whether or not the extra-judicial statements of an escaped accused implicating his co-accused may be utilized against the latter. The reconstituted Original Certificate of Title No.

Conviction cannot be based on hearsay evidence. It is next pointed out that while Section 4 of R. The certification states that "no copy of the above-mentioned document has been received by this office for file. WON the petitioner is liable to pay the deficiency documentary stamp tax on the sale of securities under the repurchase agreement for the year Time and again this Court has ruled that in reviewing administrative decisions, the findings of fact made therein must be respected as long as they are Tax2 case digest by substantial evidence, even if not overwhelming or preponderant; that it is not for the reviewing court to weigh the conflicting evidence, determine the credibility of the witnesses or otherwise substitute its own judgment for that of the administrative agency on the sufficiency of evidence; that the administrative decision in matters within the executive jurisdiction can only be set aside on proof of grave abuse of discretion, fraud or error of law.

Pursuant to Section 24 b 2 of the National Internal Revenue Code which at that time, a resident foreign corporation engaged in the transport of cargo is liable for taxes depending on the amount of income it derives from sources within the Philippines.

These are various suits for certiorari and prohibition challenging the constitutionality of RA However, he refused to join the plot. Indeed, serious doubts surrounds the existence of said deed of sale.

Atlas Consolidated Mining andDevelopment Corporation, a domestic corporation, entered into a Loan and Sales Contract with Mitsubishi Metal Corporation, a Japanese corporation licensed to engage in business in the Philippines.

Finalized Tax2 Case Digest

RTC- Makati City held that petitioner and respondent were in pari delicto and therefore without recourse against each other. The City Assessor of Manila assessed the value of the Reyeses property on the schedule of market values duly reviewed by the Secretary of Finance.

In the present case, petitioner failed to enforce the terms and conditions of its Agreement with respondent, specifically paragraph 8 thereof, purportedly acting on the plea of respondent to give him time to raise funds therefor. The accused ordered the purchase of the air fresheners one of which was on top of the steel cabinet and the other was inside the steel cabinet; 2.

12 SCRA 448

The DST assessed on the former arises from the act of "selling" securities presently taxed under Sectionwhile the DST assessed in the latter is on the act of "issuing" promissory notes taxed under Section Ouano, as proofs of the guilt of the Cuis, Obeso and Sarte.

It is undisputed that the alleged time of the commission of the crime, i. These provisions are put in the Constitution as moral incentives to legislation, not as judicially enforceable rights. A litany of cases has consistently held that substantial evidence is all that is needed to support an administrative finding of fact.

The legislature is not required to adhere to a policy of "all or none" in choosing the subject of taxation. Subsequently, however, PBCom suffered losses so that when it filed its Annual Income Tax Returns for the year-ended December 31,the petitioner likewise reported a net loss of P14, But during these two years, PBCom earned rental income from leased properties.

The court ruled in in the affirmative. Meanwhile, Executive Order No. Lacking empirical data on which to base any conclusion regarding these arguments, any discussion whether the VAT is regressive in the sense that it will hit the "poor" and middle-income group in society harder than it will the "rich," is largely an academic exercise.

He talks and writes Spanish very well. The trial court used the statements of Basingan, as testified to by Sgt. On the alleged violation of the equal protection clause, the taxing power has the authority to make reasonable classifications for purposes of taxation.

Hence, the CA concluded that petitioner was not entitled to a tax refund. In this case, that Return clearly showed that petitioner incurred P52, as net loss in Whether the trial court erred in arriving at its conclusion of guilt of the accused for the charge of murder based upon questionable alleged circumstantial evidence?

Also, the alleged sales tax deficiency could not as yet be enforced against it because the tax assessment was not yet final, the same being still under protest and still to be definitely resolved on the merits. Whether or not the Collector of Internal Revenue correctly disallowed the P75, Subsequently, Petitioner requested the Commissioner of Internal Revenue, among others, for a tax credit of P5,constitutional law case digest by rj_fariƱas in Types > Business/Law.

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila EN BANC G.R. No. December 16, DEPARTMENT OF EDUCATION, represented by its Officer-in-Charge and Undersecretary, RAMON C. [ ]. The case was remanded to the CTA which cancelled and set aside the assessment notices issued against ICC on the following grounds: (a) claimed deductions for professional and security services were properly claimed by ICC in because it was only in the said year when the bills demanding payment were sent to ICC.

CTA decision. vs. J. TAX Case Digests - Free download as Word Doc .doc), PDF File .pdf), Text File .txt) or read online for free.1/5(1). DESCRIPTION. 1ESTATE TAX Case: COMMISSIONER OF INTERNAL REVENUE v.

THE ESTATE OF BENIGNO P.

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TODA, JR., Represented by Special Coadministrators Lorna Kapunan and. Read all of the posts by vbdiaz on case digests.

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