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Showing 97–105 of 105 articles for “collection”

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Dec 13, 1999 tax law bir prescription tax collection administrative law nirc

When BIR Regional Directors Can File Tax Collection Cases: The Hizon Ruling

Philippine Supreme Court clarifies BIR regional directors' authority to file tax collection suits and the prescription rules under the NIRC.

May 23, 1999 tax law deficiency assessment bureau of internal revenue court of tax appeals due process

Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law

Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.

Aug 29, 1997 jurisdiction foreign corporations service of summons civil procedure reinsurance

Jurisdiction Over Foreign Corporations: When Philippine Courts Can Hear Your Case

Philippine courts cannot assert jurisdiction over foreign corporations not doing business in the country, even in collection suits involving local parties.

Jun 5, 1997 estate tax bureau of internal revenue probate court tax assessment levy on real property marcos estate

Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction

Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.

Apr 18, 1997 criminal law malversation clerks of court judiciary development fund administrative liability public funds

Misappropriation of Court Funds: Duties and Liabilities of Clerks of Court

Philippine Supreme Court ruling on misappropriation of Judiciary Development Fund collections and the liabilities of clerks of court for negligence.

Sep 10, 1996 judicial accountability estafa administrative case judges criminal law non-payment of debt

When Judges Overstep: The Fine Line Between Debt Collection and Criminal Estafa

A Supreme Court ruling on judicial accountability shows why simple non-payment of debt can never be treated as criminal estafa.

Jun 11, 1996 clerks of court judiciary development fund administrative liability public trust court funds

Clerks of Court Responsibilities Liabilities and Breaches of Trust

A Supreme Court ruling on the dismissal of a clerk of court who failed to remit Judiciary Development Fund collections, and the duties of court cash custodians.

Mar 21, 1996 judiciary development fund administrative case court personnel gross negligence dishonesty grave misconduct

Mismanaging Judiciary Funds: A Cautionary Tale for Court Personnel

The Supreme Court's ruling in a 1996 administrative case shows the severe consequences of mishandling Judiciary Development Fund collections.

Feb 6, 1996 court funds clerk of court administrative case judiciary development fund fiduciary collections grave misconduct

Handling Court Funds: Duties and Liabilities of Court Personnel in the Philippines

Supreme Court ruling on a clerk of court's liability for mishandling consignation deposits, fiduciary funds, and JDF collections.