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Showing 25–48 of 706 articles for “cir”

Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period

Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.

Qualified Rape and the Uncle Relationship: When an Information Need Not State "Third Civil Degree"

The Supreme Court clarifies when an Information sufficiently alleges the qualifying circumstance of relationship in qualified rape cases involving an uncle.

Qualifying Circumstances in Rape: Proving the Victim's Minority and Relationship

The Supreme Court clarifies how the prosecution may prove a rape victim's minority and relationship, and when a conviction may be upgraded to qualified statutory rape.

Treachery in Robbery with Homicide: The Supreme Court’s Ruling in People v. Juada

The Supreme Court clarifies when treachery aggravates robbery with homicide and affirms conviction based on circumstantial evidence in People v. Juada.

Infanticide in the Philippines: Proving Guilt Through Circumstantial Evidence

Learn how Philippine courts convict in infanticide cases using circumstantial evidence, as shown in People v. Adalia.

Forum Shopping in Tax Appeals: When Multiple Petitions Lead to Dismissal

Learn how the Supreme Court ruled on forum shopping in tax appeals, and why only one of two CIR petitions was dismissed.

Parricide Penalties in the Philippines: How Voluntary Surrender Affects Sentencing

Learn how mitigating circumstances like voluntary surrender affect parricide penalties under Philippine law, based on People v. Padilla.

Gross Neglect of Duty and Mitigating Circumstances in Philippine Civil Service

When can mitigating circumstances lessen the penalty for gross neglect of duty? The Supreme Court clarifies in Bangko Sentral ng Pilipinas v. Bool.

Attempted Rape with Homicide: Circumstantial Evidence and the Cabornay Case

The Supreme Court affirms that circumstantial evidence can convict in attempted rape with homicide, clarifying the standards under Philippine law.

Understanding Treachery in Murder Cases: Key Insights from Philippine Jurisprudence

Learn how Philippine courts define treachery in murder cases, with insights from People v. Santiago on qualifying circumstances and penalties.

Plea Bargaining in Drug Cases: Consent Rules, DOJ Circulars, and What the High Court Settled

The Supreme Court clarifies when prosecutors must consent to plea bargains in drug cases and why courts cannot strike down DOJ circulars on their own.

Arson with Homicide: How Circumstantial Evidence Secured a Conviction

The Supreme Court affirmed an arson-with-homicide conviction based solely on circumstantial evidence. Learn the legal standard and key lessons.

Understanding Treachery in Murder Cases: Insights from a Landmark Philippine Supreme Court Decision

A look at how Philippine courts define treachery in murder cases, using People v. Pereira to explain the rules on qualifying circumstances, self-defense, and damages.

Understanding Treachery and Eyewitness Identification in Philippine Murder Cases

A murder conviction hinged on eyewitness testimony and treachery. The Supreme Court explains when identification is reliable and how qualifying circumstances must be pleaded.

Proving Rape With Circumstantial Evidence A Landmark Philippine Supreme Court Ruling

The Supreme Court affirms a rape conviction based solely on circumstantial evidence, explaining when such proof suffices beyond reasonable doubt.

Understanding Treachery and Premeditation in Murder Cases: Insights from a Landmark Philippine Supreme Court D

The Supreme Court explains treachery, evident premeditation, and use of motor vehicle as aggravating circumstances in murder convictions.

Understanding Rape Convictions: Res Gestae and Circumstantial Evidence in Philippine Courts

How Philippine courts convict in rape cases when the victim cannot testify, using res gestae and circumstantial evidence.

Understanding Mitigating Circumstances in Administrative Penalties: A Case of Fairness in Government Service

Explore how mitigating circumstances affect administrative penalties in Philippine government service, promoting fairness and proportionality in disciplinary actions.

Understanding Treachery and Evidence in Murder Cases: Insights from a Landmark Philippine Supreme Court Decisi

The Supreme Court clarifies treachery, circumstantial evidence, and CCTV authentication in murder convictions under Philippine law.

Understanding Circumstantial Evidence in Robbery With Homicide Cases: Insights From Philippine Supreme Court R

Learn how Philippine courts treat circumstantial evidence in robbery with homicide cases, and what the Supreme Court requires for conviction.

Understanding Circumstantial Evidence in Robbery with Homicide Cases: Key Lessons from People v. Lignes

How Philippine courts use circumstantial evidence to convict in robbery with homicide, explained through the 2020 Lignes ruling.

Navigating Civil Service Misconduct: Penalties and Mitigating Factors in Philippine Law

A Supreme Court ruling on fake civil service eligibility explains when mitigating circumstances can reduce dismissal to suspension.

Judge Dismissed and Suspended From Law Practice for Gross Immorality: A.M. No. MTJ-24-031

Supreme Court dismisses a judge for an extramarital affair and suspends him from law practice for three years, balancing penalties with mitigating circumstances.

Understanding Abuse of Superior Strength in Murder Convictions: Insights from Philippine Law

Philippine Supreme Court clarifies abuse of superior strength as a qualifying circumstance in murder, explaining how numbers and frailty establish it.