GG LAWYER

REQUIREMENTS FOR TERMINATION 1.        Substantive due process: -           Just cause or authorized cases; 2.        Procedural due process -           Notice and hearing -           For just causes – twin notice rule; first notice – to EE specifying the ground for termination, and giving said EE reasonable opportunity to explain; second notice – notice of termination to EE indicating that upon due consideration of all the circumstances, grounds have been established to justify the termination; -           Formal conference – not mandatory; EXC: a.        EE requests; b.        Disputes in evidence submitted; c.         Company r...

TAX EXEMPTIONS A claim for tax exemption whether full or partial does not question the authority of local assessor to assess real property tax. National Power Corporation vs. Province of Quezon and Municipality of Paglbilao, 611 SCRA 71. (2010)             Tax exemptions must be strictly construed against the taxpayer, as taxes are the lifeblood of the government. Kepco Philippines Corporation vs. Commissioner of Internal Revenue, 636 SCRA 166. (2011) As a rule, tax exemptions are construed strongly against the claimant. Philippine Amusement and Gaming Corporation (PAGCOR) vs. Bureau of Internal Revenue, 645 SCRA 338. (2011)

MARIE CALLO-CLARIDAD  v.  PHILIP RONALD P. ESTEBAN and TEODORA ALYN ESTEBAN G.R. NO. 191567, March 20, 2013 FACTS: The petitioner is the mother of the late Cheasare Armani "Chase" Callo Claridad, whose lifeless but bloodied body was discovered in the evening of February 27, 2007 between vehicles parked at the carport of a residential house located at No.10 Cedar Place, Ferndale Homes, Quezon City. Allegedly, Chase had been last seen alive with respondent Philip Ronald P. Esteban (Philip) according Chase's sister, Ariane, and their two household helpers, Marivic Guray and Michelle Corpus, less than an hour before the discovery of his lifeless body. The Office of the City Prosecutor (OCP) of Quezon City dismissed the complaint. The OCP observed that there was lack of evidence, motive, and circumstantial evidence sufficient to charge Philip with homicide, much less murder and that the circumstantial evidence could not link Philip to the crime. On peti...

GEORGE BONGALON vs. PEOPLE OF THE PHILIPPINES G.R. No. 169533, March 20, 2013 FACTS: The petitioner, George Bongalon, was charged of child abuse, an act in violation of Section 10(a) of Republic Act No. 7610. He allegedly struck Jayson, a minor, with his hand and slapped him on the face after the latter threw stones at George's daughter. The RTC found George guilty as charged. This was affirmed by the CA, but the said court modified the penalty. The petitioner elevated the matter to the SC via a petition for certiorari under Rule 65, ROC. ISSUE: 1.             Whether a petition for certiorari under Rule 65 is the proper remedy. 2.             Whether the petitioner is guilty of child abuse, under RA 7610. RULING: 1.             No. The SC held that the petitioner adopted the wrong r...

TAXATION Taxes are the lifeblood of the government; Taxation is an inherent attribute of sovereignty; The legislature wields the power to define that tax shall be imposed, why it should be imposed, how much tax shall be imposed, against whom (or what) it shall be imposed and where it shall be imposed. Chamber of Real estate and Builders’ Associations, Inc. vs. Romulo, 614 SCRA 605. (2010)             It is well-settled that where the language of the law is clear and unequivocal, it must be given its literal application and applied without interpretation; The general rule of requiring adherence to the letter in construing statutes applies with particular strictness to tax laws and provisions of a taxing act are not to be extended by implication; Recording of the information in the Official Registry Book of the Bureau of Internal Revenue (BIR) is a mandatory requirement before a taxpayer may be excluded from the cove...

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CHUNG KA BIO v. IAC G.R. No. 71837 July 26, 1988 FACTS: The Philippine Blooming Mills Company, Inc. (PBM) was incorporated for a term of 25 years which expired on January 19,1977.   On May 14, 1977, the board of directors executed a deed of assignment of all of the accounts receivables, properties, obligations and liabilities of the old PBM in favor of Chung Siong Pek in his capacity as treasurer of the new PBM, then in the process of reincorporation.   On June 14, 1977, the new PMB was issued a certificate of incorporation by the Securities and Exchange Commission.  On May 5, 1981, Chung Ka Bio and the other petitioners herein, all stockholders of the old PBM, filed with the SEC a petition for liquidation of both the old PBM and the new PBM. They alleged that the OLD PBM had become legally non-existent for failure to extend its corporate life and that the NEW PBM had likewise been   ipso facto   dissolved for non-use of the charter and continu...

CANON 5 – Rule 5.02 FLORENCE SCHUMAN v. JUDGE EFREN M. CACATIAN A.M. No. RTJ-11-2279, April 6, 2011             Schuman is one of the children of Norma Del Mar who is the party-plaintiff in a Civil Case, entitled  Norma Del Mar v. Robert Del Mar  for reconveyance of ownership and possession of disputed properties. The RTC rendered a decision in favor of plaintiff on October 21, 1997 and this was rendered final by the Supreme Court in its decision dated March 13, 2002. On September 7, 2005, upon motion of plaintiff-appellee, Judge Efren Cacatian issued a Writ of Execution to implement the October 21, 1997 Decision of the trial court. However, before the full implementation of the writ of execution, Judge Cacatian called the plaintiffs in his chamber for a conference. During the conference, Judge Cacatian proposed a package deal for the issuance of the titles of the subject properties in the names of the three...

Complaint for Sum of Money and Specific Performance with prayer for issuance of writ of preliminary attachment and damages NANITO Z. EVANGELISTA* (SUBSTITUTED BY HIS HEIRS, REPRESENTED BY THE SURVIVING SPOUSE, LEOVIGILDA C. EVANGELISTA), v. SPOUSES NEREO V. ANDOLONG III AND ERLINDA T. ANDOLONG AND RINO AMUSEMENT INNOVATORS, INC. G.R. No. 221770 First Division November 16, 2016 Perlas-Bernabe, J. Facts: Petitioner Nanito and Respondent Sps. Andolong entered into various memoranda of agreement, as well as deeds of assignment/sale with right to repurchase over machines, equipment, and amenities, which were used in the operations of amusement centers in different malls, in Cebu. The parties agreed that they would equally share, i.e., 50%-50%, from the net profits of said amusement centers and that respondents would remit Nanito's share on the 15th and 30th of the month. Claiming that respondents failed to comply with their obligation to remit his share of th...

Complaint for Damages WILLIAM ENRIQUEZ AND NELIA-VELA ENRIQUZ vs. ISAROG LINE TRANSPORT, INC. AND VICTOR SEDENIO G.R. No. 212008 Third Division November 16, 2016 Peralta, J. Facts: Sonny Enriquez was a passenger of a bus owned and operated by respondent Isarog Line Express driven by Victor Sedenio on July 7, 1998. While traversing the diversion road at Silangang Malicboy, Pagbilao, Quezon, said bus collided with another bus owned by Philtranco Service Enterprises, Inc. which was being driven by Primitivo Aya-ay. As a result of the impact between the buses, several passengers died, including Sonny, who was twenty-six (26) years old at that time. Sonny's parents, petitioners William Enriquez and Nelia Vela-Enriquez, filed a complaint for damages against Isarog Line and Philtranco as well as their drivers before the Regional Trial Court (RTC) of Libmanan, Camarines Sur. On February 24, 2011, the RTC rendered a Decision finding Isarog Line, Sedenio, Phil...

Specific performance, revocation of certificate of registration, refund of payments, damages and attorney's fees PRYCE PROPERTIES CORPORATION v. SPOUSES SOTERO OCTOBRE, JR. AND HENRISSA A. OCTOBRE, AND CHINA BANKING CORPORATION G.R. No. 186976 Third Division December 07, 2016 Jardeleza, J. Facts: The Respondents Spouses Octobre entered into a Contract to Sell with Petitioner Pryce Properties Corporation for the purchase of two lots located in Puerto Heights, Cagayan de Oro City. The Spouses Octobre was able to fully pay the purchase price and all other charges in relation to the property. However, despite repeated demands, Pryce failed to deliver the certificate of titles to the Spouses. The latter then filed a complaint before the Housing and Land Use Regulatory Board (HLURB) for specific performance, revocation of certificate of registration, refund of payments, damages and attorney's fees. It was later on found out that the reason why Pryce was un...

PHILIPPINE SUPREME COURT source:wikipedia Having access to the internet is indeed advantageous to any law students. It makes searching for cases, jurisprudence or legal principles a lot easier. But if there’s one thing you can’t count on Google, it’s searching for CASE DIGESTS, well for Philippine Cases that is.. I created this blog – GOOD GAME LAWYER – to share Case Digests that I personally made in my 4 years of studying law. It would include case digests of Philippine Supreme Court decisions in all fields of law. However, I also plan to add other contents like my experiences in law school, the study of law, legal developments and news, and other law-related topics.

STRONGHOLD INSURANCE COMPANY, INC. vs. TOMAS CUENCA, MARCELINA CUENCA, MILAGROS CUENCA, BRAMIE T. TAYACTAC, and MANUEL D. MARANON, JR. G.R. No. 173297, March 6, 2013 FACTS: Marañon filed a complaint with an application for the issuance of a writ of preliminary attachment in the RTC against the Cuencas and Tayactac for the collection of a sum of money and damages. The RTC granted the application for the issuance of the writ of preliminary attachment conditioned upon the posting of a bond of P1 Million executed in favor of the Cuencas. Marañon posted bond in the amount of P1 Million issued by Stronghold Insurance. Enforcing the writ of preliminary attachment, the sheriff levied upon the equipment, supplies, materials and various other personal property belonging to Arc Cuisine, Inc., to which the respondents where stockholders. But the levied properties were ordered by the CA to be delivered back to the Cuencas and Tayactac due to the damages sustained from the enforceme...

VICTORIO P. DIAZ vs. PEOPLE OF THE PHILIPPINES AND LEVI STRAUSS [PHILS.], INC. G.R. No. 180677, February 18, 2013 FACTS: Victoria Diaz was charged with violation of Section 155, in relation to Section 170, of RA 8293, or the Intellectual Property Code. He allegedly sells counterfeit LEVI’S 501 jeans in his tailoring shops in Almanza and Talon, Las Piñas City. The RTC found Diaz guilty as charged. Diaz appealed, but the CA dismissed the appeal on the ground that Diaz had not filed his appellant’s brief on time despite being granted his requested several extension periods. ISSUE: Whether the CA properly dismissed the appeal of Diaz due to the late filing of his appellant’s brief. RULING: Yes. The SC held that the CA properly dismissed the appeal. According to the SC, the usage of the word may in Section 1(e) of Rule 50 indicates that the dismissal of the appeal upon failure to file the appellant’s brief is not mandatory, but discretionary. Verily, the fai...