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Showing 481–504 of 822 articles for “vat”

Reversion of Land Titles: Public Domain vs Private Claims in the Philippines

Supreme Court ruling on when certificates of title over public domain land, including timberlands, are void and subject to reversion.

Authentication or Bust: When Private Documents Need Proof to Fly in Court

Philippine Supreme Court ruling on why private documents like audited financial statements must be authenticated before courts can admit them as evidence.

From Public Land to Private Right: Establishing Land Ownership Through Acquisitive Prescription

How long possession of alienable public land can ripen into private ownership, explained through a 2007 Supreme Court ruling.

The Solicitor General’s Mandatory Role in Protecting Government Interests in Litigation

A state college’s default judgment was voided because a private lawyer, not the Solicitor General, represented it. Learn the rule.

VAT Zero Rating on Services: Clarifying the Destination Principle in Philippine Taxation

Learn how the Supreme Court clarified the destination principle for VAT zero-rating on services in the Philippines and what it means for businesses.

Easement Reduction on Urban Land: Balancing Public Land Rules and Development

When a free-patent lot becomes urban private land, the river easement may shrink from 40 meters to 3 meters.

Privatization of Power: When Government Policy Meets Employee Security

Explore the Supreme Court ruling on NPC privatization, employee security of tenure, and the doctrine of mootness in administrative law.

False Inducement and Deprivation of Liberty: Defining Kidnapping for Ransom in the Philippines

The Supreme Court clarifies that a child's voluntary act of going with a kidnapper induced by false promises still constitutes deprivation of liberty.

Conspiracy and Corruption: Private Actors Under the Anti-Graft Law

The Supreme Court clarifies that private individuals may be charged with violating Section 3(g) of the Anti-Graft Law when they conspire with public officers.

Private Parties and Conspiracy Under Section 3(g) of RA 3019 Explained

The Supreme Court clarifies that private individuals may be charged with Section 3(g) of the Anti-Graft Law when conspiring with public officers.

Public Land vs Private Rights: Resolving Fishpond Ownership Disputes in the Philippines

Supreme Court ruling on fishpond sales patents, public land classification, and the limits of government reversion actions.

Upholding Corporate Governance: Limits of Stockholder Suits and Board Discretion

The Supreme Court clarifies when derivative suits may proceed and when courts must respect board discretion in corporate management.

When Can Land Awards Be Cancelled? The Buenaventura Case on Prescription

The Supreme Court clarifies when possession of alienable public land ripens into private ownership through prescription, even without proof of possession since 1945.

Fighting Corruption Why Government Contracts Must BE Above Board

Why PAGCOR's tax exemption in Acesite v. CIR shields contractors from VAT—and what this means for government procurement transparency.

VAT Exemption for PAGCOR Transactions: What Acesite Means for Philippine Businesses

Learn how the Supreme Court ruled that services to PAGCOR are zero-rated VAT, sparing suppliers from paying the 10% tax.

Zoning Regulations vs Contractual Obligations: Balancing Public Welfare and Private Rights in the Philippines

Philippine Supreme Court ruling on zoning ordinances, police power, and the non-impairment of contracts clause.

Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement

Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.

When Must Private Entities Account for Government Funds? Campomanes v. People

The Supreme Court clarifies when private individuals receiving government funds must render accounts to the COA, and when they cannot be held liable under Article 218 of the Revised Penal Code.

Novation and Insurance Claims: Contractual Obligations in Secured Transactions

When a mortgaged car is carnapped, does insurance payment extinguish the loan? The Supreme Court clarifies novation rules.

Novation in Property Sales: When a Deed of Absolute Sale Supersedes a Conditional Sale

Explaining when a later deed of absolute sale novates or supersedes an earlier conditional sale, based on a Philippine Supreme Court ruling.

Cancellation of Free Patents: When the State Cannot Award Private Land

Free patents over private land are void. The State cannot award what it no longer owns. This ruling protects private ownership.

Judicial Employee Misconduct: Ethical Standards Apply Even Outside Official Duties

The Supreme Court holds court employees accountable for misconduct even in private acts, citing a process server's assault as a breach of judicial ethics.

Lawyer Misconduct Outside Professional Duties: When Private Acts Lead to Suspension

Philippine Supreme Court clarifies when a lawyer's private misconduct, like road rage and firing a gun, warrants suspension from the practice of law.

Public Land vs Private Claim: Military Reservations and the Limits of Land Acquisition in the Philippines

The Supreme Court voids a title over land inside Fort Bonifacio, ruling military reservations are inalienable public land.