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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.