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Showing 505–528 of 822 articles for “vat”

Falsification vs Estafa: Distinguishing Falsification of Private Documents From Estafa

Philippine Supreme Court clarifies when forging signatures in cash vouchers is falsification of private documents and when it becomes estafa.

Defamation and the Limits of Public Interest: Protecting Private Individuals From Unjustified Scorn

When does public interest end and defamation begin? The Binay case clarifies the limits of privileged communication in libel.

Rape in the Victim's Home: When Dwelling Aggravates the Crime

Philippine Supreme Court explains when "dwelling" aggravates rape, and how RA 9346 changed the penalty from death to reclusion perpetua.

When Public Duty and Private Conduct Collide: A Judge’s Venue Ruling Upheld

The Supreme Court affirms a judge’s dismissal of a case for improper venue, clarifying exclusive venue stipulations in loan contracts.

Bigamy and Expired Notarial Commission: When a Lawyer’s Private Life Triggers Discipline

A lawyer’s bigamous second marriage and notarizing without a commission led to a four-year suspension. Here’s what the Court ruled.

Franchise Tax Obligations During Suspended VAT Implementation

When the Supreme Court suspends a tax law's implementation, old tax rules continue to apply. This case explains why.

Sheriffs Overreach Limits To Public Service And Ethical Conduct In The Philippine Judiciary

A sheriff who prepares demand letters for private parties exceeds his authority and commits misconduct, says the Supreme Court.

Public vs Private Land in the Philippines: Lessons from a Laguna de Bay Registration Case

A Supreme Court ruling clarifies when land near Laguna de Bay is public domain and what applicants must prove to register title.

VAT on Sale of Assets: When Is It "In the Course of Trade or Business"?

Philippine Supreme Court clarifies when a sale of company assets is subject to VAT, requiring that the sale occur in the course of trade or business.

Foreshore Rights in the Philippines: When Private Land Meets Public Domain

Philippine foreshore areas are public domain, but private rights can exist. Learn the rules from a Supreme Court ruling.

VAT Zero-Rating for PEZA-Registered Enterprises: Tax Incentive Choices Clarified

PEZA firms choosing income tax holiday over 5% gross income tax remain VAT-registered and may claim zero-rated refunds on export sales.

Morality vs Misconduct: Defining the Boundaries of Public Service Decorum

The Supreme Court clarifies when private immorality becomes administrative misconduct, and why certiorari cannot replace a lost appeal.

Private Complainants May File Certiorari in Criminal Cases: Rodriguez v. Gadiane

When can a private complainant in a criminal case file certiorari without the prosecutor's conformity? The Supreme Court explains in Rodriguez v. Gadiane.

Liability for Flood Damage: Private vs Public Drainage Systems

Philippine Supreme Court clarifies when a lessor is liable for flood damage—distinguishing private drainage maintenance from public sewer responsibility.

Upholding Integrity: Dishonest Declarations Lead to Dismissal in Public Office

The Supreme Court dismissed a judge for gross immorality after an extramarital affair, showing that private misconduct has public consequences.

Judicial Impartiality: When a Judge's Conduct Crosses the Line

A judge's private meeting with a litigant to discuss a pending case violates the Code of Judicial Conduct and erodes public trust.

Upholding Integrity: Public Officials Held Accountable for Dishonesty and Misconduct

The Supreme Court reinstates the Ombudsman's ruling against a school principal for dishonesty, grave misconduct, and prohibited private practice under R.A. 6713.

Private Land vs Public Grant: Understanding Property Rights and Free Patents in the Philippines

When a court decree vests private ownership, the land leaves the public domain and cannot be subjected to a free patent. This case explains why.

Mortgage Still Valid Loan Restructuring AND Novation IN THE Philippines Reyes V BPI Family Savings Bank

When does loan restructuring cancel a real estate mortgage? The Supreme Court explains novation rules in Reyes v. BPI Family Savings Bank.

Conflict of Interest and Private Practice: Lessons from Lim-Santiago v. Sagucio

A disbarment case clarifies when a lawyer's past ties create a conflict and why government prosecutors cannot practice privately.

Public Plaza vs. Private Property: Land Ownership Disputes in the Philippines

When can land used as a public plaza be claimed as private property? The Supreme Court clarifies the rules on property of public dominion.

Mining Rights vs Property Rights: Balancing Public Benefit and Just Compensation

Philippine Supreme Court ruling on the Mining Act of 1995, explaining when entry into private lands becomes compensable taking.

When Does A Workplace Aggravate A Pre-Existing Condition Understanding Employees Compensation

The Supreme Court clarifies when workplace conditions aggravate pre-existing illnesses and how this affects employees' compensation claims in the Philippines.

Public vs Private Entities: Defining Government Control Over Philippine Corporations

The Supreme Court's ruling in Veterans Federation of the Philippines v. Reyes clarifies when a corporation is public and subject to government control.