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Showing 121–144 of 706 articles for “cir”

Exhaustion of Administrative Remedies and CTA Jurisdiction in Tax Disputes

The Supreme Court clarifies that the CTA cannot review the CIR's quasi-legislative interpretation of tax laws, and taxpayers must exhaust administrative remedies first.

Consent and Doubt: When Inconsistent Testimony Leads to Acquittal in Rape Cases

The Supreme Court acquits a rape accused, ruling that inconsistent victim testimony and doubtful circumstances create reasonable doubt.

Circumstantial Evidence and Conviction in Rape with Homicide Cases

When no eyewitnesses exist, circumstantial evidence can convict in rape with homicide. The Supreme Court explains the rules.

Uncorroborated Testimony and Probable Cause: Safeguarding Against Baseless Accusations

How Philippine courts use circumstantial evidence to convict in rape-with-homicide cases while protecting the accused from baseless accusations.

Self-Defense and Treachery: Unlawful Aggression as the Foundation of a Justifying Circumstance

How the Supreme Court clarified that self-defense requires unlawful aggression, and why treachery can still qualify a killing as murder.

Rape Conviction Upheld Despite Lack of Seclusion: People v. Nuyok

The Supreme Court affirms rape convictions based on circumstantial evidence, ruling that seclusion is not an element of the crime.

Passion's Lingering Flame: Redefining Mitigating Circumstances in Homicide Cases

The Supreme Court clarifies that passion and obfuscation may build over time, not just in the heat of the moment, reducing murder to homicide.

Circumstantial Evidence in Theft Cases: When It Is Not Enough to Convict

The Supreme Court acquits a theft convict, explaining when circumstantial evidence fails to prove guilt beyond reasonable doubt.

Self-Defense Claims in Murder Cases: Proving Unlawful Aggression in Philippine Courts

The Supreme Court clarifies when self-defense fails in murder cases, explaining the burden of proof and the elements required to invoke this justifying circumstance.

DILG Circulars on LGU Fund Disclosure Upheld: Local Autonomy Has Limits

Supreme Court upholds DILG circulars requiring LGU transparency in IRA use, clarifying that local autonomy does not mean absolute independence from national supervision.

Qualified Theft and Circumstantial Evidence: When Conviction Stands Without Direct Proof

The Supreme Court explains when circumstantial evidence suffices to convict for qualified theft, and how courts fix the value of stolen goods.

VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws

Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.

Murder with Direct Assault: Supreme Court Affirms Conviction in People v. Estonilo

The Supreme Court affirmed the conviction for Murder with Direct Assault in People v. Estonilo, highlighting the role of circumstantial evidence and the weakness of alibi.

Good Faith vs Due Diligence: Unmasking the Innocent Purchaser Doctrine

The Supreme Court clarifies that buyers of registered land must go beyond the title when circumstances raise suspicion. Learn the limits of the innocent purchaser defense.

Rape Conviction Based on Circumstantial Evidence: What the Supreme Court Said

The Supreme Court explains when circumstantial evidence is enough to convict for rape, even if the victim was unconscious during the act.

Minimum Wage vs Facilities: Employer Obligations for Fair Compensation and Workplace Standards

The Supreme Court clarifies when employers may count board and lodging as wages, protecting workers from minimum wage circumvention.

Accidental Shooting Defense in Parricide: Proving Intent Beyond Reasonable Doubt

Explore how Philippine courts rejected an accidental shooting defense in parricide, analyzing circumstantial evidence and criminal intent.

Treachery Must Be Proven Beyond Reasonable Doubt to Sustain a Murder Conviction

The Supreme Court explains when a sudden attack amounts to treachery, and why qualifying circumstances must be proven like any other element of the crime.

Circumstantial Evidence and Hearsay Rule: Proving Guilt Beyond Reasonable Doubt in Rape Cases

A look at how Philippine courts weigh circumstantial evidence, hearsay objections, and the credibility of a minor victim's testimony in rape convictions.

Circumstantial Evidence and Conviction: Establishing Guilt Beyond Reasonable Doubt

The Supreme Court explains when circumstantial evidence suffices to convict for homicide, and clarifies the rules on incomplete self-defense and voluntary surrender.

Fraternity Violence and Eyewitness Identification: Proving Guilt Beyond Reasonable Doubt

How the Supreme Court upheld convictions for fraternity violence based on positive eyewitness identification despite masks and chaotic circumstances.

Certification vs Receipts: Reimbursing Expenses in Government-Owned Corporations

The Supreme Court clarifies that certifications alone cannot support EME reimbursement claims in GOCCs under COA Circular No. 2006-01.

VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law

Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.

Superior Strength in Group Assaults: Establishing Murder Liability

How Philippine courts treat "superior strength" as a qualifying circumstance in group assaults, explained through a Supreme Court ruling.