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Selling Subdivision Lots Without A License Hlurb Authority AND Criminal Liability Under PD 957
Philippine Supreme Court clarifies that selling subdivision lots without an HLURB license is a crime, and a later license does not erase liability.
Selling Subdivision Lots Without a License: Criminal Liability Under P.D. 957
Selling subdivision lots without an HLURB license is a crime. A later license does not erase liability, explains the Supreme Court.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Extinguishment of Easement When Ownership Unites Rights May Fade
When one person owns both the dominant and servient estates, an easement of right of way may be extinguished by operation of law.
Passport Validity and Deportation: Re-Entry Requirements for Deported Aliens in the Philippines
A deported alien who re-enters without a valid passport and prior consent may face deportation. Learn the rules from a Supreme Court ruling.
Postgraduate Degrees and Civil Service Eligibility: Supreme Court Clarifies Qualification Standards
The Supreme Court ruled that a postgraduate degree in any related field does not conflict with a professional license requirement like the Civil Engineer licensure under RA 1080.
Finality of Judgments in Forcible Entry: Why Prohibited Motions Do Not Stop the Clock
A motion for reconsideration is prohibited in summary procedure cases and does not stop the appeal period. Learn the rules and the doctrine of immutability of judgments.
Rape Conviction Upheld: The Value of Consistent Testimony and Immediate Reporting
Supreme Court affirms qualified rape conviction, underscoring how a child victim's candid, consistent testimony and corroborating medical evidence establish guilt beyond reasonable doubt.
Rape Conviction Affirmed: Credible Testimony and the Sweetheart Defense
Supreme Court affirms rape conviction, explaining how credible victim testimony outweighs the sweetheart defense in Philippine criminal law.
VAT Liability of Pawnshops: Clarifying Tax Obligations and Documentary Stamp Tax Implications
The Supreme Court clarifies when pawnshops are VAT-liable and confirms documentary stamp tax on pawn tickets, with relief from surcharges in good faith.
Regular Employees Entitled to CBA Benefits; Dismissal via Contracting Out in Bad Faith Is Illegal
Supreme Court rules regular employees are covered by the CBA and that dismissing them to force transfer to a contractor is illegal dismissal.
Step Parent Rape Upholding THE Testimony OF A Child Victim
Supreme Court affirms rape conviction based on the credible testimony of the victim, rejecting the sweetheart defense.
Tax Amnesty and the Mandatory Recording of Investigations: CIR v. Ariete
The Supreme Court ruled that BIR's failure to record an investigation in the Official Registry Book allows taxpayers to avail of tax amnesty benefits.
Upholding Timeliness in Tax Appeals: The Significance of Adhering to Statutory Deadlines
Learn how the Supreme Court reinforced strict compliance with statutory deadlines in tax appeals and why missing them can be fatal.
Waiver by Acquiescence: The Perils of Delay in Lease Agreement Disputes
A Supreme Court ruling shows how failing to promptly contest a lease violation can waive contractual rights — a cautionary tale for landlords and tenants.
Truth in Lending Disclosure in Promissory Note Valid for Penalty Charges
Supreme Court rules penalty charges disclosed in promissory note satisfy Truth in Lending Act, but courts may reduce unconscionable rates.
Receivership as a Remedy: When Courts Can Appoint One Pending Litigation
The Supreme Court clarifies when courts may appoint a receiver pending appeal, emphasizing that receivership is a harsh remedy reserved for extreme cases.
Zoning Regulations Balancing Property Rights and Community Welfare in Urban Development
Philippine Supreme Court ruling on zoning laws, property rights, and homeowners associations opposing high-rise construction in commercial zones.
Abuse of Right Doctrine: Accountability for Public Officials in the Philippines
A Supreme Court ruling clarifies when local officials may adopt higher salary schedules and warns that unfounded suits against public officers can themselves be an abuse of right.
Upholding Electoral Mandates: Respecting Trial Court Decisions in Election Protests
The Supreme Court rules that COMELEC gravely abused its discretion in setting aside a trial court's execution pending appeal in an election protest.
Judicial Efficiency and Ethical Conduct: Lessons from a Judge's Administrative Liability
The Supreme Court reminds judges that delay in deciding cases is gross inefficiency and a breach of judicial and professional ethics.
Recanted Confession Inadmissible Against Co-Conspirators: Tamargo v. Awingan
The Supreme Court explains why a recanted extrajudicial confession cannot be used against alleged co-conspirators in criminal cases.
Reasonable Doubt in Drug Cases: Why Strict Evidence Standards Protect the Accused
The Supreme Court acquits a drug suspect due to broken chain of custody and procedural lapses, reinforcing the presumption of innocence.
Financial Capacity and Ombudsman Discretion in Local Salary Disputes
Explaining when LGUs may adopt higher salary schedules and why courts respect the Ombudsman's dismissal of complaints.