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Showing 433–456 of 822 articles for “vat”

Novation Must Be Clear: Restructuring Agreements Do Not Automatically Extinguish Prior Obligations

Philippine Supreme Court ruling on when debt restructuring novates an obligation and when it merely modifies the original agreement.

Conspiracy and Acquittal: When Can a Private Citizen Be Liable in Graft Cases

Explains when private persons can be charged with graft under Section 3(g) of RA 3019, and what happens when the co-accused public officer is acquitted.

Intentional Burning and Syndicate Aggravation: Defining Arson and Its Penalties in the Philippines

The Supreme Court clarifies arson's elements and the syndicate aggravating circumstance that raises the penalty to reclusion perpetua.

Probationary Employment for Teachers: Rights, Limits, and the Manalo Ruling

Learn the rules on probationary employment for private school teachers, including tenure rights, dismissal standards, and the landmark Manalo case.

Ancestral Domain vs Public Land: Resolving Indigenous Land Claims in Forest Reservations

Supreme Court clarifies NCIP jurisdiction over ancestral land claims but upholds protection of forest reservations from private claims.

Protecting Minors Rape Conviction Upheld Clarifying Aggravating Circumstances AND Penalties

Excavation Liability: When a Landowner Can Shift Blame to the Contractor

The Supreme Court clarifies when a landowner can escape liability for excavation damage to a neighbor's building, and when the contractor alone must pay.

Reconveyance After Expropriation: Balancing Public Purpose and Private Rights

When government abandons an expropriated lot's public purpose, former owners may recover it—but must return just compensation.

Motion for Reconsideration as a Prerequisite to Supreme Court Review in Election Cases

The Supreme Court rules that a COMELEC Division resolution must first be elevated to the Commission en banc before it can be questioned before the High Court.

Limits to Private Appeals Examining the Scope of Authority in Philippine Administrative Law

A private complainant cannot appeal a PNP administrative case; only the government and respondent may do so under RA 6975.

When a Lawyer's Private Misconduct Warrants Disbarment: The Arnobit Case

The Supreme Court disbarred a lawyer for abandoning his wife and children to cohabit with another woman, reaffirming that good moral character is a continuing requirement for the practice of law.

Conspiracy and Falsification: Probable Cause in Private Document Cases

How the Supreme Court clarified that conspiracy allegations in falsification cases need only probable cause at preliminary stages, not proof beyond reasonable doubt.

Exhaustion of Administrative Remedies: Why Water Rate Disputes Must First Go to the NWRB

The Supreme Court rules that water rate disputes must first be elevated to the NWRB before going to court, reinforcing the doctrine of exhaustion of administrative remedies.

City Prosecutors Must Represent Local Governments: Urdaneta City Case on Private Counsel Ban

Supreme Court rules city prosecutors must represent local governments in civil cases, barring private counsel in Urdaneta dispute.

Novation Requires Unequivocal Agreement Understanding Contractual Modifications IN Philippine LAW

Philippine Supreme Court ruling on novation: mere partial payment does not prove agreement to modify a contract. Learn the legal requisites.

VAT Refund Claims Strict Deadlines Apply Even If Payment IS Belated

Philippine Supreme Court rules VAT refund claims must be filed within two years from the taxable quarter's close, not from payment date.

When a Lawyer's Private Dealings Destroy Public Trust: Manaois v. Deciembre

A lawyer's private misconduct can lead to indefinite suspension. Learn the lessons from Manaois v. Deciembre on professional responsibility.

Private Land Rights Prevail Over Free Patent Applications Understanding Land Ownership Disputes

Learn how the Supreme Court ruled that private land cannot be subjected to free patent applications, settling a decades-long ownership dispute.

Kidnapping for Ransom: Deprivation of Liberty Extends Beyond Physical Restraint

The Supreme Court clarifies that kidnapping for ransom covers any deprivation of liberty, not just physical restraint, in a child abduction case.

Ports Authority vs Private Operators: When Can the Government Operate Directly

Supreme Court ruling on when government agencies can operate ports without franchises, and limits on lower court injunctions.

Just Compensation for Land Taken Without Expropriation: The Nepomuceno Rule

When government takes private land without expropriation, compensation is valued at the time of taking, not at payment.

When Judges Overstep: Notarizing Private Deeds as Ex-Officio Notaries

A Supreme Court ruling on when judges may notarize documents, and the limits of their authority as ex-officio notaries public.

Novation and the Parol Evidence Rule in Philippine Contract Law

Explaining how a later purchase order can novate an earlier contract, and when courts may admit evidence outside a written agreement.

Corporations Cannot Acquire Public Land: T.A.N. Properties v. Republic

The Supreme Court denies a corporation's land registration application, ruling that private corporations cannot acquire alienable public lands under the Constitution.