Professional Documents
Culture Documents
COMELEC
FACTS:
TAXATION
LABOR:
TAXATION
Corona, J.:
FACTS:
... we shall inform you the taxpayer’s decision on whether to pay of protest
the assessment, CTA ruled that BPI failed to protest on time under Sec 270 of
NIRC of 1986.
ISSUE:
Whether or not the assessments issued to BPI for deficiency percentage and
documentary stamp taxes for 1986 had already become final and un-appealable.
RULING:
In merely notifying BPI of his findings. CIR relied on the provisions of the
former Section 270 prior to its amendment by RA 8424. The sentence
“the taxpayers shall be informed in writing of the law and the facts on which
the assessment is made…”
Was not in the old Section 270 but was only later on inserted in the
renumbered Section 228 in 1997.
Tax assessments by tax examiners are presumed correct and are made in
good faith. The taxpayer has the duty to prove otherwise. In the absence of proof of
any irregularities in the performance of duties, an assessment duly made by BIR
examiner and approved by his superior officers will not be distributed. All
presumptions are in favor of the correctness of tax assessments.
TAXATION
Chico-Nazario,J.:
FACTS:
On June 6 and 14, 1985, petitioner bank sold $500,000.00 to the Central
Bank, for the total sale amount of $1M. BIR issued deficiency assessment for DST in
the amount of 28,020.00 for the said sales. On October 20,1989, petitioner received
the notice and consequently filed a protest in November 16,1989. Petitioner did not
receive a reply but soon after, October 15, 1992, BIR issued a Warrant of distraint,
and finally in August 13, 1997, BPI received a letter denying its request for
reconsideration. Petitioner alleged prescription to CTA but the latter denied the
same. CTA likewise ruled in the negative that the sales of currency by petitioner
was not subject to DST. CA sustained first issue but reinstated the second.
ISSUE:
RULING:
The period for the BIR to assess and collect an internal revenue tax is limited
to three years by Section 203 of the Tax Code. This period is limited by Section 223
BPI executed no waiver of the Statute of Limitations, thus it did not suspend
running of the prescription. Likewise, BPI requested for a reconsideration and
suspension of the running of the statute of limitations shouldn’t apply. The statute
of limitations for collection “against BPI had expired; none of the conditions from
the statute of limitations on collection exists herein.”
TAXATION
Tinga, J.:
FACTS:
ISSUE:
RULING:
In order to determine whether the prescriptive period for collecting the tax
deficiency tolled by BPI’s filing of the protest letters dated April 7, 1989. Section 20
of the Tax Code must be examined:
TAXATION
FACTS:
Responded was pre-assessed for a deficiency tax for the year 1990. In 1994,
final assessment was sent to respondent and through counsel, Philcon sent protest
letter to CIR. In 2002, after 8 long years, respondent received from CIR a final
decision denying the respondent’s protest and affirming said assessment. CTA ruled
on prescription and ordered CIR to withdraw and cancel assessment previously
issued against petitioner.
ISSUE:
RULING:
There was nothing from the respondent’s protest letter that could tell the
running of prescriptive period upon which CIR could have caused the collection from
respondent. The motion for reconsideration was in effect denied by CIR and
prescription runs from 1994 until 1997, collection effected in 2002 was barred now,
by prescription.
Medialdea, J.:
FACTS:
Raul inherited from his ascendants a parcel of land. He died intestate, single
and without an issue. His mother inherited his properties and same was sold to
Sumaya and another to Villa Honario who in turn assigned rights of said property to
Agro-industrial Coconut Corp. the parties admit that said properties do not certain
any annotation as its reservable nature. The lower court decided in favor of Balan-
takbos due to the reservable nature of the property, CA affirmed.
ISSUE:
RULING:
Upon the death of Raul, the reservista, his mother caused the registration of
an affidavit of self-adjudication of the estate of Raul clearly stated thereby that the
decedent inherited the same from his father. The court ruled that said affidavit was
a declaration and substance a recording with the Registry of Deeds of the
reservable character of properties
There was also sufficient notice of the resevable character of the property
when Raul’s mother indicated in the deed of sale that said property was inherited
from her son. But the purpose of the motion in to afford persons due protection
against any act of resevor which may make it ineffective.
SUCCESSION
FCTS:
ISSUE:
Whether or not a holographic will which was lost or cannot be found can be
proved by photostatic copy.
RULING:
if the holographic will has been lost, and no other copy is available, the will
cannot probated because the best and only evidence is the hand writing of the
testator. But if a photostatic copy of a holographic will may be allowed because
comparison can be made with the standard writings of testator.
SUCCESSION
FACTS:
Petitioner submitted for probate the holographic will of the late Annie Sand
who died on November 25,1982. Private respondent opposed the probate because
the purported will was not Annie’s hand writing; it contained alterations and
corrections ,which were not duly signed by decedent and it was procured by
petitioners through pressure and undue influence. The lower court allowed the will
for probate as 3 witnesses were presented who testified on the authenticity and
that the latter is of sound mind.
ISSUE:
Whether or not the holographic will executed by Annie Sand executed in the
formalities prescribed by law.
RULING:
Failure to strictly observe other formalities will not result in the disallowance
of holographic will that is unquestionably hand written by the testator. A
holographic will may still be admitted for probate not with standing non-compliance
with the provisions of 814 NCC.
SUCCESSION
Carson, J.:
FACTS:
The trial judge have not considered the question of fact which is of vital
importance to the case. The members of the Court opined that the subscribing
witness was in the small room with the testator and the other subscribing witnesses
at the time when they attached their signatures to the instrument.
ISSUE:
Whether or not a subscribing witness at the time the instrument was signed
was outside the rooms, the testament be accepted.
HELD:
At the time when the testator was signing the will, the witness was outside,
the will shall be invalid. This is because, the line of vision from this witness to the
testator and the other subscribing witness would necessarily have been impeded by
the curtain separating the inner from the outer one at the moment of inscription of
each signature.
SUCCESSION
Quiason, J.:
FACTS:
Dr. Jose Cunanam and wife Evelyn Perez-Cunanam, both American citizens,
executed will separately but containing almost the same provisions. The doctor’s
will and testament bequeathed to his wife all the remainder of his real and personal
properties at the time of his death. His likewise states that should both of them die,
it shall be presumed that he predeceased his wife, and all estate shall be
administered and distributed in accordance with such presumption. Evelyn’s will
and testament contained her acknowledgement that in case both died, it shall be
presumed she pre-deceased her husband. On January 9, 1982, the entire Cunanam
family perished when their house was burned down. Salud, mother of Evelyn filed a
petition for the probate of a wills, that were likewise admitted for probate in the US
court. On June 23, Court granted probate but Cunanam heirs opposed and
petitioned the court to nullify proceedings, disqualify petitioner as administratix.
Judge recalled the appointment of petitioner as administratix and disallowed the
probate of the 2 wills.
ISSUE:
Whether or not the 2 wills may be probated at the 2 wills may be probated
at the same time in a court.
HELD:
Since the wills of the Cunanam spouse were admitted for probate, as
American citizens, NCC provision was satisfied:
Art. 816. The will of an alien who is abroad produce effect in the Philippines if
made with the formalities by the law of the place in which he resides, or
according in his country, or in conformity with those which this Code
prescribes.
What the law prohibits is the making of joint wills either for the testator’s
reciprocal benefit or for the benefit of a third person. The Cunanam spouses
executed separate will. Since the wills contain essentially the same provisions and
pertain to property which in all probability are conjugal in nature, practical
considerations dictate their joint probate… we will always strive to settle the entire
controversy in a single proceeding leaving no root or branch to bear the seeds of
future litigation.
TAXATION
Azcuna, J.:
FACTS:
On March 17, 1988, petitioner received from BIR deficiency tax assessments
for the taxable year 1984 in the total amount of P8,644,988.71. Petitioner filed
protest and requested a cancellation but acting of behalf of BIR Commissioner, Mr.
Buot denied the same. Final notice and warrant of distraint and levy were likewise
served to petitioner who in turn filed a petition for review to CTA. CTA dismissed the
same for lack of jurisdiction and the filing was beyond the reglementary period.
Petitioner filed a motion for reconsideration contending that the demand letter of
January 24, 1991 cannot be considered as the same was signed by a mere
subordinate.
ISSUE:
Whether or not a demand letter for tax deficiency assessments issued and
signed by a subordinate officer who was acting in behalf of the CIR is deemed final
and executor and subject to appeal to the CTA.
HELD:
“The tax or any deficiency so assessed shall be paid upon notice or demand
from the Commissioner or his duly authorized representative”
FACTS:
Petitioner paid its income tax for 1994 in the amount of P10,247,387. On
August 10, 1995, BIR examined the books of PJE and found a deficiency tax in the
amount of P127,9840,433.20. Petitioner was invited to an informal conference upon
which, its representative Tolentino signed a waiver of the Statutes of limitations
which waived the running of the prescriptive period. PJI argued they did not receive
any assessment notice and for whatever claim that CIR had over PJI has already
prescribed when three years have lapsed from the time the deficiency was
discovered and the same was served for final demand on December 1998.
CIRcontends the waiver on the Statutes of limitation did not toll the running of the
Prescriptive Period. CTA agreed but CA reversed othe decision.
ISSUE:
HELD:
A waiver is not a unilateral act of the taxpayer, when Tolentino was the only
party who signed, but it is an agreement between the taxpayer and the BIR. The
requirement to furnish the taxpayer with a copy of the waiver is not only to give
notice of the existence of the document but of the acceptance by the BIR and the
perfection of the agreement. The waiver document is incomplete and defective thus
the three-year prescriptive period was not extended or tolled and continued to run
until April 17, 1998.
The Court upheld that on the execution of waivers, the requirements should
to strictly complied with. In the case at bar, the waiver of the Statute of Limitations
on the following grounds: i) the waiver failed to state the date of the acceptance
thereof by the BIR; ii) the fact of receipt by the taxpayer of his/her copy was not
indicated in the original waiver and iii) the waiver was not signed by
Commissioners.
TAXATION
FACTS:
Philtrust managed the business affairs of Juliana Vda de Gabriel during her
lifetime. Philttrust filed for a petition for appointment as Special Administrator of her
estate but denied by the probate Court. Another petition was filed but again denied
by the court although the petitioner continued to represent the decedent by paying
her income tax after her death.
ISSUE:
Whether or not the service on Philtrust of the demand letter was valid and its
inaction of binds the Estate.
HELD:
The Court finds in favor of the Petitioner. The relationship of the decedent
and Philtrust is that of agency and it ceases o exist at the death of the Principal
(Vda de Gabriel). Philtrust was never appointed as the Administrator of the Estate,
and never had a legal obligation to inform respondent that Vda de Gabriel was
dead.
Since there was never any valid notice of the assessment, it could not have
become final, executor and incontestable and for failure to make the assessment
within the 5-year period provided in Sec. 318 of NIRC of 1997, respondent’s claim
against the petitioner Estate is barred. In IR vs. Pascor Realty:
“An assessment contains not only a computation of tax liabilities but also a
demand for payment within a prescribed period. It also signals the time when
penalties and interests begin to accrue against the taxpayer to determine his
remedies thereon, due process requires that it must be served on and received by
the taxpayer.”
TAXATION
Panganiban, J.:
FACTS:
ISSUE:
Whether or not the Final Notice before seizure against ICC constitutes the
final decision of the CIR appealable to CTA.
RULING:
TAXATION
Reyel,JBL;
Facts:
Issue:
Ruling:
The court ruled that the tax is valid as it served public purpose. The Tax
provided for in C.A 567 is primarily an exercise of police power since sugar is a
great source of income for the country and employees thousand of laborers/ Hence,
it was competent for the legislature to find that the general welfare demanded that
the sugar industry should be established in turn: and in the wide filed of its police
power, the lawmaking body could provide that the time distribution of benefits
there from be readjusted among its component to enable it to resist the added
strain of the increase in taxes that it had 40 sustain,
TAXATION
Azcuna J:
Facts:
This is petitioner for review under rule 45 of ROC seeking the nullification of
CA decision granting respondents claim for tax equal to the amount of the 20% that
it extended to senior citizens on the latters purchaser pursuant to Senior Citizens
Act. Respondent deducted the total amount of P 219,778 from its gross income for
the taxable year 1995 whereby respondent did not pay tax for that year reporting a
net loss of P 20, 963 in its corporate income tax. In 1996, claiming that the P 219,
778 should be applied as a tax credit, respondent claimed for refund in the amount
of P 150, 193.00
Issue:
Whether or not the 20% discount granted by the respond dent to qualified
senior citizens may be claimed as tax credit or as a deduction gross sale?
Ruling:
TAXATION
Imperial:
Fact:
Issue:
Ruling:
A special assessment is not a tax; and neither the decree nor the Constitution
except the petitioner from payment of said special assessment. Although in its
broad meaning, tax includes both general taxes and special assessment, yet there
is a recognized distinction: Assessment is confined to local impositions upon
property for the payment of the cost of public improvements in its immediate
vicinity and levied with special benefits to the property assessed.
Petitioner, likewise, has not proven that the property in question is used
exclusively for the religious purposes; but that it appears that the same is being
used to other non- religious purposes. Thus, petitioner is required to pay the special
assessment.
TAXATION
Gutierrez:
Facts:
Issue:
Whether or not registration fees as to motor vehicles are taxes to which PAL
is exempted.
Ruling:
Taxes are for revenue, whereas fees are exactions for purposes of regulation
and reflection and are for that reason limited in amount to what is necessary to
cover the cost of truth services renders in that in that connection. It is the object of
the changes and not the name that determines whether a charge is a tax or a fee.
The money collected under the motor vehicles Law is not intended for the
expenditures of the MV office but accrues to the funds for the construction and
maintenance of public roads streets and
As the fees are not collected for the regularity p0urposese as an incident to
the enforcement of regulations governing the operations of motor vehicles on public
highways for everyone’s use. They are veritable taxes, not merely fees. PAL is thus
exempt from paying such fees, except for the b/n June 27, 1968 to April 9, 1979,
where it tax exemption in the franchise repealed.
TAX
Davide J:
Facts:
Issue:
Whether or not petitioners can avail of the right to offset any amount that it
may be required under the law to remit to the OP and F against any amount that it
may receive by way do reimbursement.
Ruling:
It is a settled rule that a taxpayer may not offset he may have against the
government. Taxes cannot be the subject of the compensation and taxpayers are
not mutually debtors and creditors of each other and claim for taxes is not such a
debt, demand, contract one judgment to be set-off.
The oil companies merely acted as agents for the government in the latter’s
collection since taxes are passed unto the end- users, the consuming publics.
TAX
Labrador, J.:
Facts:
In Domingo vs. Moscoso, the Supreme Court declared as final executor the
ordered of the lower court for the payment of estate and inheritance taxes, charges
and penalties amounting to P 40, 058.55 by the estate of the eat water price. The
petition for execution filed by the fiscal was denied by the lower court. The court
held that the execution is unjustified as the Government is indebted to the estate
for 262, 200 and ordered the amount of inheritance taxes can be deducted from the
Government’s indebtedness to the estate
Issue:
The court having jurisdiction of the Estate had found that the claim of the
Estate against the government has been recognized and the amount of P 262, 200
has already been appropriated by a corresponding law. Both the +claim of the
Government for the intestate for services rendered have already become overdue
and demanded as well as fully liquidated Compensation takes place by operation of
law and both debts are extinguished to the concurrent amount. Therefore the
petitioner has no clear right to execute the judgment for taxes against the estate of
the deceased Walter Prices.
Feleciano J:
Facts:
The president issued an Executive Order which imposed, across the board
including crude oil and other oil products, additional duty advalorem The Tariff
Commission held public hearing s on said E.O and submitted a report to the
President for consideration and appropriate action. The President on the other hand
issued and E. O which levied a special duty of P 0.95 per liter of imported oil
products.
Ruling:
Whether or not The President issue an E. O which is tantamount to enacting a
bill, in the nature of revenue- generating measure.
Ruling:
The Court said that although the enactments of appropriation, revenue and
tariff of bills is within the province of the Legislative, it does not follow E.O in
question herein, assuming they may be characterized as revenue measure are
prohibited to the President, That they must be enacted instead by Congress Section
28 Article VI of the Constituent provides:
(2) The Congress may, by law authorized the President to fix, Tariff rates and
other duties or imports.
The relevant Congressional Statute is the Tariff and Customs Code of the
Philippines and Sections 104 and 401, the pertinent provisions thereof.
Gutierez, J:
Facts:
Petitioners are retired justice of the Supreme Court and Court of Appeals who
are currently receiving pensions under RA 910 as amended by RA 1797. President
Marcos issued a decree a repealing section 3-A of RA.1797 which authorized the
adjustment of the pension of retired justice and officers and enlisted members of
the Armed Forces. P.D 1638 was eventually issued by the Marcos which provided for
the automatic readjust. Men was restored while that of the retired through H.B
16297 in 1990. When her adviser gave the wrong information that the questioned
provision that the questioned provisions in 192 GAA were simply to attempt to
overcome her earlier veto in 1990 President Aquino issued the veto now challenged
in this petition.
It turns out the Pd 644 which repealed PH 1797 was still in effect and HB
16297 was superfluous because it and to restore benefits which were never taken
away validly. The veto of HB 16297 did not also produce any affect.
Issue:
Whether or not the veto of the President of certain provisions in the 6AA of
FY. 1992 relating to the payment of the adjusted pensions of retired Justices is
constitutional or valid.
Ruling:
The petition is granted and the questioned veto is illegal and that provisions
of 192 6AA are declared and valid and subsisting.
Paras, J:
Facts:
Petitioner is owners of parcels of land leased to tenants. RA 6359 was
enacted prohibiting for one year an increase in monthly rentals of dwelling units and
said Act also disallowed ejected of lesser upon the expiration of the usual period of
lease. City assessor of Manila reassessed the value of petitioner’s property based on
the schedule of the Secretary of Finance. The revision entailed an increase to the
tax rates and petitioner’s metered that the reassessment imposed upon them
greatly exceeded the annual income derived from their properties.
Issue:
Ruling:
Paredes, J:
Facts;
MB Estate of Bacolod City donated P 10, 000.00 in cash to Fr. Ruiz, them
Parish priest of Victorias, who was the predecessor of the petitioner. MB Estate filed
their donor’s gift tax but a petitioner is an protest regarding donee’s tax against the
Catholic Church the law; that when the donation was made he was not yet the
parish priest.
Issue:
Whether or not petitioner should be liable for the assessed donee’s gift tax
donated.
Ruling:
A gift tax is not a property tax, but an excise tax imposed on the transfer of
property by way of gift inter vivios, the imposition of which on property used
exclusively for religious purposes, does not constitute an impairment of the
Constitution. : exempt from taxation” as employed in the Constitution should not be
interpreted to mean exemption from all kinds of taxes. And there being no clear,
positive or express grant of such privilege by law in favor of petitioner, the
exemption herein must be denied.
TAXATION
FACTS:
RCBC sought to file a petition for review with the CTA for failure of the
Commissioner IR failure to act on its disputed tax assessment. However, the CTA 2nd
division denied the petition because it was not filed within the reglementary period
required by law. The CTA en banc affirmed the ;ruling of its second division, RCBC
filed this motion for Reconsideration of the decision of the court, affirming the
decision of the CTA en banc. RCBC maintained that its former counsel’s failure to
file petition for review with the CTA within the reglementary period was excusable.
ISSUE:
Whether or not RCBC had timely filed its petition for review before the CTA
in order to give the latter jurisdiction over the case.
HELD:
The CTA is a court of special jurisdiction and can only take cognizance of
such matters as are clearly within its jurisdiction. Sec 7 of RA 9282 amending RA
1125, the Law creating the CTA and Section 3 of Rules of Court of TA provides that
CTA shall have exclusive appellate jurisdiction to review by appeal the 1) decisions
of the CIR in cases involving disputed assessments refunds of internal revenues
taxes, fees or other charges, penalties in relation threto, or other matters arising
under NIRC or other laws administered BIR; 2) inaction by the CIR in cases involving
disputed assessments, refunds of internal revenues taxes, fees or other penalties in
relation thereto, or other matters arising under NIRC, where the NIRC provides a
specific period of action, in which case the inaction shall be deemed a denials.
The jurisdiction of the CTA has been expanded to include not only decision
or rulings but inactions inaction as well of the CIR. The decisions, rulings or inaction
of the Commissioner are necessary in order to vest the CTA with jurisdiction to
entertain the appeal, provided it is filed within the period provided of by Section 3
Rule 4 of the Revised Rules of CTA.
SUCCESSION
FACTS:
ISSUE:
Whether or not the last testament and its accompanying codicil were
executed in accordance with the formalities of the law, considering the complicated
circumstances that two of the attesting witnesses testified against their due
execution while other non-subscribing witnesses testified to the contrary.
RULING:
It appears positively that the documents were prepared by a lawyer and the
execution of the same was evidently surprised by him. The solemnity surrounding
the execution of a will is attended by some intricacies not usually within the door
against bad faith and fraud, to avoid substitution of the will and testament and to
guarantee their truth and authenticity. If there should be any stress on the
participation of the lawyers in the execution of the will, it cannot be less than the
exercise of their primary duty to uphold the lofty purpose of the law.
SUCCESSION – PROBATE
FACTS:
Rosario Nuguid, single died on December 30, 1962. She was without
descendants but was survived by her parents and siblings. On May 18, 1963,
Remedios Nuguid, her sister filed in CFI a holographic will allegedly executed by
Rosario on November 17, 1951 or 11 years ago. Sadi will instituted Remedios as the
universal heir thereby, compulsory heirs, the ascendants of the dedcedent, filed
their opposition to the probate proceeding. They contend that they were illegally
preterited and as a consequence, the institution is void. The court’s order held that
“the will in question is a complete nullity.”
ISSUE:
Whether or not the compulsory heirs were preterited, thereby rendering the
holographic will void. Whether the court may rule on the intrinsic validity of the
ill.
RULING:
The statute we are called upon to apply in Article 854 of the Civil Code which
states:
Preterition consists in the omission in the testator’s will of the forced heirs or
anyone of them, either because they are not mentioned therein or, though
mentioned, they are neither instituted as heirs nor are expressly disinherited.
Disinheritance is a testamentary disposition depriving any compulsory heir of
his/her share in the legitime for a cause authorized by law.
On the second issue, the case is for the probate of the will and the court’s
area of inquiry is limited to the extrinsic validity of the will. Examination on the
intrinsic validity of the will comes after the will has been duly authenticated.
However, if the case is to be remanded for probate if the case is to be remanded for
probate of the will, nothing will be gained. The practical conditions: time, effort,
expense and added anxiety, induced us to a belief that we might as well meet head-
on the issue of the validity of the provisions of the will in question.
TAXATION
CIR vs. CA
Berneguerero.com
FACTS:
ISSUE:
Whether or not the tax due must be proven before the taxpayer is
prosecuted for willful attempt to evade payment of tax, contrary to the Ungab vs.
Cusi case.
RULING:
COPYRIGHT
FACTS:
Petitioner negotiated with SM for the lease and installation of light boxes for
its use in SM Makati and SM Cubao. Within weeks, SM rescinded the contract
alleging that P & D did not comply with the terms of their agreement. Eventually,
P&D found out that SM, through another agent NEMI, put up their own light boxes
for advertisement which was the object of the rescinded contract. P&D sued SM for
unfair competition and infringement of trademark.
SM found out that P&D’s trademark for Poster Ads pertained to stationeries
which do not actually include light boxes such as those installed by the former to its
establishments. RTC of Makati decided in favor of P&D with damages against the
plaintiff. CA however reversed the decision, thus this petition for review on
certiorari.
ISSUE:
RULING:
The court decided on the negative. Copyright does not extend to the
structures themselves citing the case of Baker vs. Selden (101 U.S. 841, 1979). Said
case promulgated a decision that “exclusivity to the actual forms is not extended by
the copyright. Our court further emphasized that” copyright was limited to the
drawings alone and not to the light box itself.
SC further defined the following: copyright is confined to literary and artistic
works which are original intellectual creations in the literary and artistic domain
from the moment of their creation; trademark is any visible sign capable of
distinguishing the goods or services of an enterprise and shall include a stamped or
marked container of goods; patentable inventions refer to any technical solution in
any field of human activity, which is new, involves an inventive step and is
industrially applicable.
Melencio-Herrera J:
Facts:
Private Respondent Gregorio K. Kalaw filed a petition for the probate of the
holographic will executed by Natividad K. Kalaw on December 24, 1968. Said will
named Rosa K. Kalaw to be her sole heir but changed it to that of Gregorio’s absent
the full signature of the decedent over such alterations as provided for the Art. 814
of the NCC. Rosa apposed the probate of the will of which originally instituted her as
the sole heir.
Issue:
Whether or not the original unaltered text after subsequent alternations and
insertions were voided by the trial court for lack of authentication by the full
signature of the testatrix, should be probated or not, with her as sole heir.
Ruling:
The court ruled negatively, saying: “The holographic will in dispute had only
one substantial provision, which was altered by substituting the original heir with
another, but which alteration did not carry the requisite of full authentication by the
full signature of the testator, the effect must be that entire will is voided that
nothing remains in the will after that which could remain valid. To state that the will
as first written should be given efficacy is to disregard the seeming change of mind
of the testatrix be given effect because she failed to authenticate it in the manner
required by law by affixing her full signature.
Gutierez, HJr;
Facts:
Whether or not the date “Feb. /61” appearing on the holographic will of the
deceased is a valid compliance with the Art. 810 of the Civil Code?
Ruling:
The court agreed with the petitioner when it contented that liberal
construction of the holographic will should prevail. Neither absents any evidence of
bad faith and fraud in its execution nor was there any substitution of wills and
testaments. There is no question that the holographic will of the deceased was
entirely written, dated and signed by the testratix herself and in a language known
to her.
The objection interposed by respondent Luz Henson that the holographic Will
is fatally defective because the date “Feb/.61” appearing on the will is not sufficient
compliance with Art. 810 of NCC was declared “too technical to be entertained” The
SC pronounced that the Feb/61 appearing on the will is valid applying the principle
of substantial compliance.
Reyes, JBL. J
Facts:
The CFI of Sorsogon ordered that the two parcels of land be registered in the
name of Maria Cano subject to right of reservation in favor of Eustaguia Guerrero.
On Sep. 8 1955, reservista cano died and the Lower Court granted the petition for
the issuance of a new certificate for the reason that the death of the reservista
vested the ownership of the property in the petitioner as the sole reserve troncal.
Opposites, heir of Maria Cano appealed the order insisting that reservation
proceedings. This appeal.
Issue:
Ruling:
The Reservatorio is not the resevista’s successor mortis cause nor ids the
reservable property part of the reservista’s estate; the reservatorio receives the
property as a conditional heir of the descendants ( prepositus), said property merely
reverting to the line of origin form which it had temporarily and accidentally strayed
during the reservista’s lifetime.
SUCCESSION-Reserva Troncal
Narvasa.: J,
Facts:
Plaintiffs and respondent of this case are legitimate relatives, plaintiffs being
aunt and uncles of the respondent. Camacho inherited her property from her
mother Trinidad, a descendant of Eustacio Dizon, Ist degree cousin of defendants.
Issue:
Whether or not uncles and aunts, together with the niece who survived
reservista would be consiredred reservatories.
Ruling:
The court ruled that the uncles and aunts shall not share in the reservable
property, since under the law of intestate succession a descendant’s uncle and
aunts may not succed at intestate as long as nephew and nieces of the decedent
survive and are willing and qualified to inheret. The rule of proximity applies (The
relatives in the direct ascending shall exclude relatives in the collateral line.)
Taxation
En Banc, Collejo J:
Facts;
The Lung Center is a charitable institution within the context of 1973 and
1987 Constitutions. The elements considered in determining a charitable institution
is; its corporate purposes; constitution and by- laws, methods of administration,
nature of the actual work performed, character of the services rendered,
indefiniteness of the beneficiaries, and the use and occupation of properties. As a
general principle, a charitable institution does not lose its character as such and its
exemption from taxes simply because it derives income from government; and no
money inures to the private benefit of the persons managing or operating the
institution.
Issue:
Whether or not the real properties of the Lung Center are exempt from the
real property taxes.
Ruling;
Partly No. Those portions of its real property that are leased to private
entities are not exempt form real property taxes as these are not actually, directly
and exclusively used for charitable purposes. Under PD 1823, the Lung Center does
not enjoy any property tax exemptions privileges for its real properties as well as
the building constructed thereon
The property tax exemption under Sec. 28 (3), Art. Vl of the 1987
Constitutional covers the property taxes only. This provision was implement by Sec
234 (b) of RA 7160 which provides that in order to be entitled to the exemption. The
Lung center must be able to prove that: it is a charitable institution and; its real
properties are actually, directly and exclusively used for charitable purposes.
Accordingly, the portions occupied by the hospital used for its patients are exempt
from real property taxes while those leased to private entitles are not exempt from
such taxes.
Velasco, Jr. J
Facts:
Issue:
Whether or not the new building is liable to pay the 35% assessment level?
Ruling:
We hold that the new building is an integral part of the hospital and should
not be assessed as commercial. Being part of the Hospital it is mandate to fully
departmentalized and be equipped with the service capabilities needed to support
the certified medical specialities and other licenmsed, physicians. The fact that they
are holding office in a separate and nature of their services vis-à-vis the overall
operation of the hospitals and to its patients.
Under the Local Government Unit Code, Sec 26, All Lands, building and other
improvements thereon actually, directly and exclusively used for hospitals, cultural
or scientific purposes and those armed and used by local water districts. Shall be
classified as special.
Taxation
En banc
Facts:
The Municipal Board of Manila passed ordinance No. 3379 which imposes a
property tax which is within the power of the city under its revised charter. The
ordinance was passed by the Municipal Board under the authority conferred by the
section 18 of R.A 409
Issue:
Ruling;
The ordinance exacts the tax upon all motor vehicles operating within Manila
and Does not distinguished between a motor which registered is the City of Manila
and one registered in another place nor does it distinguished private or vehicle for
hire. The distinction is important if we note that the ordinance intends to burden
with the tax only those registered in Manila. There is no pretends that the
Ordinance equally applies to vehicles who come to Manila for a temporary purpose.
Taxation
Martinez, J:
Facts:
In 1930, Andres Soriano, a citizen and resident of U.S formed Anscor with
capital of 1M divided into 10, 000.00 common shares. Anscor is wholly owned and
controlled by the family of Don Andres, who are all non- resident aliens. In 1945,
Don Andres transferred 1, 250 shares to his two sons as their initial investment.
1947, Anscor declared stock dividend and also between 1949 and 1963. Don
Andres. Died in 1964 and Left a shareholding of 185, 154 shares. By a Board
Resolution, Anscor redeemed 108, 000 common shares from the estate of Don
Andres. Revenue examiners, in 1973 issued a report that Anscor be assessed for
deficiency withholding tax at source but the Corporation claimed that they availed
of tax amnesty under PD 23.
Anscor filed a petition for review with the CTA availing that tax assessment
on the redemptions and exchange of stocks. Ca affirmed the decision.
Issue:
Ruling;
Not being taxpayers but a tax agent on behalf of the government, Anscor is
not protected by the amnesty under the Decree. The implementing rules of PD 23
are very explicit to wit. Tax liabilities with or without assessment, on withholding tax
at source provided under Sec. 53 and 54 of the NIRC.
Anscor was assessed under said Sections thus by specific provision of law, it
is not covered by amnesty.
The three elements in the impositions of income tax are. 1) There must be
gain and or profit, 2) that the gain and or is realized or received actually or
constructively, and 3) it is not exempted by law or treaty from income tax.
The redemption made by anscor converts into money the stock dividends
which become a realized profit or gain and consequently, the stockholders separate
property. As realized income the proceeds of the redeemed stock dividends can be
reached by income taxation regardless of the existence of any business purpose for
the redemption. To rule that said proceeds are exempt from tax when the
redemption is supported by legitimate business reasons would open doors for
income earners not to pay tax so long as the person from whom the income was
divided has legitimate business reasons.
Panganiban, J;
Facts:
In 1997, the President Ramos issued AO 372 pertinent portion on the assailed
provision to wits.
Issue:
Whether or not the withholding of their IRA, are valid exercise of the
Presidents power of general supervision over local governments.
Ruling:
Local Government code provides that release shall be made directly to the
LGU concerned with 5 days after not is subjected to any Lin or holdback that may
be imposed by the national government for whatever purpose.
Succession
Paras J:
Facts:
Constantino filed for the probate the will of his deceased child brother
Nemesio, The spouse and adopted child of the decedent apposed the probate of will
because of pwtition. RTC dismissed the petition of the wife. CA reversed and the
probate thus, was dismissed.
Issue:
Whether or not there was petition of the “Compulsory heirs in the direct
time” thus their commission shall not annul the institution of heirs.
Ruling:
Petition consists in the omission of the enforced heirs because they are not
mentioned therein, or though mentioned, they are neither instituted as heirs nor are
expressly is inherited, As of the widow, there is no petition because shall is not in
the direct line. However, the same amount be said for the adopted child whose legal
adoption has not been questioned by the petitioners. Adoption given to the adopted
person the same rights and duties as if were a legitimate child of the adopter
and makes the adopted person. A legal heir hence, this is a clear case of petitioner.
The universal institution of petitioner together with his brothers and sister to
the entire inheritance of the testator results in totally abrogating the will because
the mollification of such institution of universal heirs, without any other
testamentary disposition in the will amounts to a declaration that nothing was s
written. No legacies in the will, the whole property of the deceased has been left by
universal title to petitioner and his brothers and sisters.
CIV PRO
Mendoza J.
Facts:
Issue:
Whether or not the CA erred in finding the petitioners guilty of violation of B.P
22?
Ruling:
SC further reiterated sec 2 of B.P Blg. 22 which requires that check be given
within five days from the notice of dishonor to them.