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VAT Refund Claims: The Mandatory 120+30 Day Rule and Why Timing Matters
Philippine Supreme Court clarifies that VAT refund claims must strictly follow the mandatory 120+30 day period under the NIRC.
Equitable Estoppel and Premature VAT Refund Claims: When Taxpayers Can Rely on BIR Rulings
The Supreme Court ruled that taxpayers may rely on BIR Ruling No. DA-489-03 and file VAT refund claims early, invoking equitable estoppel against the government.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Parental Authority and Rape: When Rubbing the Penis Is Not Consummated Rape
A father's conviction for rape is modified by the Supreme Court, which distinguishes sexual assault from consummated rape and attempted rape.
Proving Alienable Land in Registration: The T.A.N. Properties Standard
Land registration requires more than a DENR certification. The Supreme Court clarifies the proof needed to establish alienable and disposable land.
Upholding Convictions in Drug Cases: Balancing Evidence and Constitutional Rights
Learn how the Supreme Court balances evidence and constitutional rights in drug cases, and what this means for accused persons.
Protecting Homebuyers: PD 957 Prevails Over Bank Mortgages in Subdivision Sales
Supreme Court rules banks must honor PD 957 protections for subdivision buyers, even when properties are mortgaged to secure developer loans.
Witness Exclusion Rule: When Courts Cannot Bar a Witness Who Heard Another's Testimony
SC ruling on when courts may exclude witnesses and why a witness who heard prior testimony cannot be barred without an exclusion order.
Untimely VAT Refund Claims: Strict Prescriptive Periods and the San Roque Exception
Learn how the Supreme Court applied the San Roque doctrine on the 120-day waiting period for VAT refund claims in Procter & Gamble.
Land Registration Proof: Beyond DENR Certification and the Burden of Incontrovertible Evidence
A DENR certification alone won't secure land title. The Supreme Court clarifies the strict proof required for judicial confirmation of title.
Rape Conviction Upheld: Credibility of Testimony and Indeterminate Sentence Law in Child Sexual Abuse Cases
Supreme Court affirms father's rape conviction, clarifies proper indeterminate penalty and damages in child sexual assault cases.
Res Judicata in Corporate Rehabilitation: Balancing Creditor Rights and Economic Recovery
The Supreme Court clarifies res judicata and stay order rules in corporate rehabilitation, balancing creditor rights with economic recovery.
Children's Surnames: Illegitimate Child's Right to Choose After Father's Recognition
Supreme Court rules an acknowledged illegitimate child may choose whether to use the father's surname; the father cannot compel it.
Forum Shopping and Attorney Sanctions for Relitigating Settled Property Disputes
Philippine Supreme Court sanctions lawyer for forum shopping in relitigating settled estate property claims, explaining the rules and consequences.
Public Service Accountability and the Need to Substantiate Dishonesty Charges
The Supreme Court clarifies that while public officials may be disciplined for private acts of dishonesty, charges must be supported by substantial evidence.
Dishonesty in Public Service: Why Substantiated Claims Matter
The Supreme Court clarifies when private acts of dishonesty can be disciplined and why complaints must be supported by evidence.
Psoriasis Seafarers and the Burden of Proof in Work-Related Illness Claims
Philippine Supreme Court ruling on proving work-related illness for disability benefits, with lessons for seafarers.
Circumstantial Evidence and Reasonable Doubt: Safeguarding Justice in Philippine Courts
Philippine Supreme Court clarifies the sub judice rule, freedom of speech, and the limits of contempt power in Marantan v. Diokno.
Chain of Custody in Drug Cases: Marking Seized Items Immediately and in the Accused's Presence
Philippine Supreme Court acquits drug suspect where police failed to mark seized shabu immediately and in her presence, breaking the chain of custody.
Notarial Duty Verifying Identity in Document Acknowledgment
Supreme Court ruling on notaries' duty to verify identity in acknowledgments, revoking a notary's commission for lapses.
Reasonable Doubt Prevails: Acquittal in Robbery and Falsification Case Due to Insufficient Circumstantial Evid
Supreme Court acquits CA employees in robbery and falsification case, ruling circumstantial evidence must form an unbroken chain to prove guilt beyond reasonable doubt.
Breach of Warranty Against Eviction: A Seller's Duty to Defend Property Title
When a seller's gross negligence in defending title causes the buyer's eviction, the seller acts in bad faith and must pay damages under Article 1555 of the Civil Code.
Surety Bonds Survive Debt Extension: Key Supreme Court Ruling on Article 2079
Extension of a principal's debt without a surety's consent does not automatically extinguish surety bonds, per the Supreme Court.
The Peril of Uncorroborated Rape Allegations: Protecting the Accused's Rights
The Supreme Court acquits a rape accused, stressing that uncorroborated testimony and inconsistent conduct create reasonable doubt.