Legal Insights

Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell

The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.

Preventive Suspension of Public Officials: Scope and Limits Under Section 13 of R.A. 3019

The Supreme Court clarifies when public officials may be preventively suspended pending trial, including for offenses under R.A. 6713 involving fraud upon government funds.

Witness Presence in Drug Seizures: The Chain of Custody Rule Under RA 9165

The Supreme Court clarifies the chain of custody rule and witness requirements in drug seizures, and the scope of Section 13, RA 9165.

Falsification of Public Documents and Preventive Suspension Under RA 3019

When does falsification of public documents justify preventive suspension under Section 13 of RA 3019? The Supreme Court explains.

Dual Office Holding: Constitutional Limits on Executive Appointments

Supreme Court rules Cabinet members cannot hold concurrent offices, even temporarily, under Section 13, Article VII of the Constitution.

Usurpation of Authority, Preventive Suspension, and Fraud Upon Government

Explaining when a suspended official's act of reassuming office constitutes fraud upon government under Section 13 of RA 3019.

Preventive Suspension Under the Anti-Graft Law Is Mandatory, Not Discretionary

Preventive suspension of public officials under Section 13 of R.A. 3019 is mandatory once a valid information is filed. The Court explains why.

Pipeline Operator as Common Carrier: Tax Exemption Under the Local Government Code

Supreme Court rules pipeline operators are common carriers exempt from local business tax under Section 133(j) of the Local Government Code.