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G.R. No. 113092 September 1, 1994 MARTIN CENTENO, vs. HON. VICTORIA VILLALON-PORNILLOS
236 SCRA 197
Facts: The officers of a group of e lderly men of a civic organization known as theSamahang Katanda
ng Nayon ng Tikay launched a fund drive for the purpose of renovating the chapel of Barrio Tikay,
Malolos, Bulacan. Martin Centeno, the chairman of the group, approached Judge Adorac ion G. Ang
a resident of Tikay, and solicited from her a contribution of P1,500.00. It is admitted that the solicit was made without a permit from the Department of Social Welfare and Development. As a
consequence, an information was filed against Centeno, for violation of PD No. 1564 or the Solicitat Solicita Permit Law. Centeno filed a motion mot ion to quash the information on the ground that the facts alleged therein do not constitute an offense, claiming that PD No. 1564 only covers solicitations made for charitable or public welfare purposes, but not those made for a religious purpose such as t he construction of a chapel.
Issue: Should the phrase "charitable purposes" be construed in its broadest sense so as to include a
religious purpose?
Ruling: No and that legislative enactments specifically spelled out "charitable" and "religious" in an
enumeration, whereas Presidential Decree No. 1564 merely stated "charitable or public welfare purposes," only goes to show that the framers of the law in question never intended to include
solicitations for religious purposes within its coverage. Otherwise, there is no reason why it would n have so stated expressly.
Solicitation for religious purposes may be subject to proper regulation by the State in the exercise o
police power. However, in the case at bar, considering that solicitations intended for a religious pur
are not within the coverage of Presidential Decree No. 1564, as earlier demonstrated, petitioner ca be held criminally liable therefor and therefore acquitted.
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petitioner is not Oscar Perez. Loida reported the matter to the Deputy Ombudsman who recomme
that petitioner be accordingly charged. Petitioner comes for review of his conviction to the SC as he reasserts his innocence. ISSUE: Whether or not petitioner Cesario Ur sua should be acquitted on the ground that he was charged under the wrong law. HELD: The SC held that petitioner be acquitted of the crime charged. Time and again t he SC has
decreed that the statutes are to be construed in the light of the purposes to be achieved and t he ev sought to be remedied. Thus in construing a statute the reason for its enactment should be kept in and the statute should be construed with refe rence to the intended scope and purpose. The court consider the spirit and reason of the statute, where a literal meaning would lead to absurdity, contradiction, injustice, or would defeat the clear purpose of the law makers.
People vs. Ladjaalam December 24, 2012 by Lagangang Butas People vs. Ladjaalam G.R. Nos. 136149-51. September 19, 2000 Appellee: People of the Philippines Appellant: Walpan Ladjaalam alias “Warpan” Ponente: J. Panganiban
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FACTS: Four Informations were filed against appellant Walpan Ladjaalam in the Regional Trial Court (RTC) Unlock full access with a free trial. Zamboanga City (Branch 16), three of which he was found guilty, to wit: 1) maintaining a drug den i violation of Section 15-A, Article III, ofDownload Republic Act No. 6425 (Dangerous Drugs Act of 1972); With Free Trial illegal possession of firearm and ammunition in violation of Presidential Decree No. 1866 as amende Republic Act. No. 8294; and 3) direct assault with multiple attempted homicide. The following information was provided by the prosecution:
1) In the afternoon of September 24, 1997, more than thirty (30) policemen proceeded to the house of appellant and his wife to serve the search warrant when they were met by a volley of gunfire coming the second floor of the said house. They saw that it was the appellant who fired the M14 rifle toward them. 2) After gaining entrance, two of the police officers proceeded to the second floor where they earlier Read Free For 30this Days Sign up to vote on title appellant firing the rifle. As he noticed their presence, the appellant jumped from the window to the useful of a neighboring house. He was subsequently arrested at the back of his house after a brief chase. Useful Not Cancel anytime. Special offer for3)students: $4.99/month. SeveralOnly firearms and ammunitions were r ecovered from appellant’s house. Also found was a penci case with fifty (50) folded aluminum foils inside, each containing methamphetamine hydrochloride.
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shall be considered as an aggravating circumstance. Since the crime committed was direct assault and homicide or murder, illegal possession of firearms cannot be deemed an aggravating circumstance.
Republic of the Philippines vs. IAC and Spouses Pastor (G.R. No. 69344. April 26, 1991 26APR REPUBLIC
OF
PHILIPPINES, petiti
THE
vs. INTERMEDIATE APPELLATE PASTOR, respondents.
COURT
and
SPOUSES
ANTONIO
and
CL
Roberto L. Bautista for private respondents. Ponente: GRIÑO-AQUINO FACTS:
Republic of the Philippines, through the Bureau of Internal Revenue, commenced an actio the Court of First Instance (now Regional Trial Court), to collect from the spouses Ant Pastor and Clara Reyes-Pastor deficiency income taxes for the years 1955 to 1959 surcharge and monthly interest, and costs. The Pastors filed a motion to dismiss the comp but the motion was denied. They filed an answer admitting there was an assessment aga them for income tax deficiency but denying liability therefor. They contended that they availed of the tax amnesty under P.D.’s Nos. 23, 213 and 370 and had paid the correspon amnesty taxes amounting of their reported untaxed income under P.D. 23, and a final paym on October 26, 1973 under P.D. 370 e videnced by the Government’s Official Receipt. The court held that the respondents had settled their income tax deficiency for the years 195 1959, not under P.D. 23 or P.D. 370, but under P.D. 213.
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The Government appealed to the Intermediate Appellant Unlock full access with a free trial. Court, alleging that the pr respondents were not qualified to avail of the tax amnesty under P.D. 213 for the benefits of decree are available only to persons who had no pending assessment for unpaid taxes Download Free Trial provided in Revenue Regulations Nos. 8-72 With and 7-73. Since the Pastors did in fact ha pending assessment against them, they were precluded from availing of the amnesty grante P.D.’s Nos. 23 and 213. The Government further argued that “tax exemptions should interpreted strictissimi juris against the taxpayer. The Intermediate Appellate Court (now C of Appeals) rendered a decision dismissing the Government’s appeal and holding that payment of deficiency income taxes by the Pastors under PD. No. 213, and the accepta thereof by the Government, operated to divest the latter of its right to further recover deficie income taxes from the private respondents pursuant to the existing deficiency tax assessm against them.
ISSUE: Master your with payments Scribdmade by theRead Whether semester or not the tax amnesty private respondents bar an actio Free Foron 30this Days Sign up to vote title recovery of deficient income taxes under P.D.’s Nos. 23, 213 and 370. & The New York Times Useful Not useful Special offer forHELD: students: Only $4.99/month.
YES. Petition for review is denied.
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A CTING COMMISSIONER OF CUSTOMS V M ANILA ELECTRIC COMPANY AND CTA (1977, Fernando) FACTS:
Meralco imported insulating oil for use in its plant operations. Acting Commissioner of Customs Norberto Romualdez held that these insulating oils are subject to special import tax, in which Meralco had to pay P995, under protest. Meralco claims that the insulating oils are exempt by virtue of: o §6 of RA No. 1394 – exempts equipment and spare parts for use in industries from the special import tax o ¶9, Part Two of Meralco’s franchise – expressly exempts insulators from taxes of whate kind and nature in consideration for the payment of the percentage tax on its gross earn The Court of Tax Appeals (CTA) reversed the holding of the Commissioner of Customs Citing Gregory J. Brady’s Materials Handbook, it considered insulating oils as insulator o because insulating oils are used for cooling as well as for insulating. It also cited the use of Meralco for said oils, in oil circuit breakers where they are requir o maintain insulation between the contacts inside the tank and the tank itself. ISSUE/s:
1. Can insulating oils be construed as insulators exempt under the special import t ax? 2. Can the CTA be overturned in this case? HELD/RATIO:
1. Yes. Regarding the construction of tax statutes and citing JBL Reyes in Republic Flour Mills v CIR , “"I true that in the construction of tax statutes tax exemptions are not favored in the law, and are const strictissimi juris against the taxpayer. However, it is equally a recognized principle that where the prov of the law is clear and unambiguous, so that there is no occasion for the court's seeking the legislativ intent, the law must be taken as it is,You're devoid Reading of judicialaaddition or subtraction.” Preview Unlock full access with a free trial.
2. No. This time citing Balbas v Domingo, “No other conclusion is possible in view of the well-settled principle that this Court is bound by the finding of facts of the Court of Tax Appeals, only question Download With Free Trial law being open to it for determination.” Where the question is one of fact, it is no longer review This is in line with the recognition that the CTA enjoys a wide discretion in construing tax statutes. By the very nature of its function, dedicates exclusively to the study and consideration of tax problem has developed an expertise on the subject. The only exception to overruling the CTA is if there has an abuse or improvident exercise of its authority (which is not the case here). It would be an affront to the sense of fairness and of justice if in the exercise of its discretion authority, after determining that insulating oil comes within the term insulator, is not be up
Master your semester Misamis Oriental Associationwith vs. Dept.Scribd of Finance Secretary238 SCRA 63 Read Free Foron 30this Days Sign up to vote title & The New York Times Useful Not useful FACTS: Petitioner Misamis Oriental Association of Coco Traders, corporation Inc. is a domestic Cancel anytime.
whosemembers, are engaged in the buying and selling of copra. The petitioner alleges that prior to Special offer for students: Only $4.99/month.
theissuance of Revenue Memorandum Circular 47 -91, which implemented VAT Ruling 190-90, coprawa
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the provisions of internal revenue laws, including rulings on theclassification of articles for sales tax and similar purposes."
RESINS V AUDITOR GENERAL
11
FEB
L – 17888 | October 29, 1968 | J. Fernando
Facts:
Petitioner Resins Inc, as in Casco v. Gimenez, seeks a refund from respondent Central Bank on the claim that it
exempt from the margin fee under RA 2609 for the importation of urea and formaldehyde, as separate units, use the production of synthetic glue, of which it was a manufacturer.
Since the specific language of the Act speak of “urea formaldehyde” and petitioner admittedly did import urea an formaldehyde separately, it can be exempted if the law was construed to read “urea and formaldehyde.”
Issue: W/N Resin’s contention is with merit
Held:
“Urea formaldehyde” is clearly a finished product, which is patently distinct from “urea” and “formaldehyd separate articles. Resins contend that the approved Congress bill contained the conjunction “and” and that Cong intended to exempt urea and formaldehyde separately, citing statements made on the floor of the Senate. Said individual statements do not necessarily reflect the view of the Senate, much less of the House of Representative No.
also well settled that the enrolled bill is conclusive upon the courts. If there has been any mistake in the printing You're Reading a Preview the bill, the remedy is by amendment or curative language not by judicial decree. Additionally, refund partakes of a nature of an exemption, it cannot be allowed unless granted in the most expli Unlock full access with a free trial. categorical language. The Court has held that exemption from taxation is not favored and never presumed, so th granted it must be strictly construed against the taxpayer (strictissimi juris). Petition denied.
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Facts:
For equipment, machineries and spare parts it imported from October 1, 1992 to May 31, 1994,
paid the BIR the amount of P164,510,953.00, broken down as follows: (a) compensating t Master your semester with Scribd P126,713,037.00; (b) advance sales tax of P12,460,219.00 Read andup (c) internal Free Foron 30 Days Sign to other vote this title revenue tax P25,337,697.00. For similar importations made between March 1994 toNot May 31, 1994, PLDT & The New York Times Useful useful Cancel anytime.
value-added tax (VAT). (Note: PLDT did not necessarily pay VAT directly to the BIR Special offer forP116,041,333.00 students: Only $4.99/month.
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Issue: WON the 3% franchise tax exempts the PLDT from paying all other taxes, including indirect taxes.
Held: No.
1. Direct taxes are those exacted from the very person who, it is intended or desired, shoul them. They are impositions for which a taxpayer is directly liable on the transaction or bus he is engaged in. 2. Indirect taxes are those that are demanded, in the first instance, from, or are paid by person in the expectation and intention that he can shift the burden to someone else. In words, indirect taxes are taxes wherein the liability for the payment of the tax falls on person but the burden thereof can be shifted or passed on to another person, such as whe tax is imposed upon goods before reaching the consumer who ultimately pays for it. Whe seller passes on the tax to his buyer, he, in effect, shifts the tax burden, not the liability to p to the purchaser as part of the price of goods sold or services rendered. 3. The NIRC classifies VAT as “an indirect tax … the amount of [which] may be shifted o r pass to the buyer, transferee or lessee of the goods”. The 10% VAT on importation of goods is i nature of an excise tax levied on the privilege of importing articles. It is imposed on all taxp who import goods. It is not a tax on the franchise of a business enterprise or on its earnin stated in Section 2 of RA 7082. 4. Advance sales tax has the attributes of an indirect tax because the tax-paying importer of g for sale or of raw materials to be processed into merchandise can shift the tax or la “economic burden of the tax”You're on theReading purchaser by subsequently adding the tax to the s a Preview price of the imported article or finished product. 5. Compensating tax also partakes of the of an excise Unlock fullnature access with a free trial.tax payable by all persons who im articles, whether in the course of business or not. 6. The liability for the payment ofDownload the indirectWith taxes lies Trial with the seller of the goods or service Free in the buyer thereof. Thus, one cannot invoke one’s exemption privilege to avoid the passi or the shifting of the VAT to him by the manufacturers/suppliers of the goods he purch Hence, it is important to determine if the tax exemption granted to a taxpayer speci includes the indirect tax which is shifted to him as part of the purchase price, otherwise presumed that the tax exemption embraces only those taxes for which the buyer is di liable. Since RA 7082 did not specifically include indirect taxes in the exemption granted t the latter cannot claim exemption from VAT, advance sales tax and compensating tax. 7. The clause “in lieu of all taxes” in Section 12 of RA 7082 is immediately followed b qualifying clause “on this franchise or earnings thereof” , suggesting that the exempt or ear limited to taxes imposed directly on PLDT since taxes pertaining to PLDT’s franchise Read Free Foron 30this Days Sign up to vote title are its direct liability. Accordingly, indirect taxes, not being taxes on PLDT’s franchis Useful Not useful earnings, are not included in the exemption provision. Cancel anytime. Special offer for students: Only $4.99/month. 8. PLDT’s allegation that the Bureau of Customs assessed the company for advance sales ta compensating tax for importations entered between October 1, 1992 and May 31, 1994
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Ong Chia vs. Republic of the Philippines (G.R. No. 127240. March, 27, 2000)
ONG
CHIA,
vs. REPUBLIC OF THE PHILIPPINES and THE COURT OF APPEALS,
respondents.
Ponente: MENDOZA FACTS:
The trial court granted the petition and admitted petitioner to Philippine citizenship. The State, however, through the Office Solicitor General, among others for having failed to state all his former placer of residence in violation of C.A. No. 473, §7
support his petition with the appropriate documentary evidence. Petitioner admits that he failed to mention said address
petition, but argues that since the Immigrant Certificate of Residence containing it had been fully published, with the petition a other annexes, such publication constitutes substantial compliance with §7. ISSUE:
Whether or not the documents annexed by the State to its appelant’s brief without having been presented and formally offe evidence under Rule 132, Section 34 of the Revised Rules on Evidence justified the reversal of of the Trial Court’s decision. HELD:
YES. Decision of the Court of Appeals was affirmed. Petition was denied. RATIO:
It is settled that naturalization laws should be rigidly enforced and strictly construed in favor of the government and again
applicant. [T]he rule of strict application of the law in naturalization cases defeat petitioner’s argument of “substantial comp with the requirement under the Revised Naturalization Law.
[T]he reason for the rule prohibiting the admission of evidence which has not been formally offered is to afford the opposite pa chance to object to their admissibility. Petitioner cannot claim that he was deprived of the right to object to the authenticity documents submitted to the appellate court by the State.
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Finman General Assurance Corporation vs. C.A. (G.R. No. 100970. September 02 , 1992) Unlock full access with a free trial.
Download With Free Trial FINMAN GENERAL ASSURANCE CORPORATION, petitioner ,
vs. THE HONORABLE COURT OF APPEALS and JULIA SURPOSA, respondents.
Aquino and Associates for petitioner. Public Attorney’s Office for private respondent. Ponen t e: NOCON
FACTS:
[P]etitioner filed this petition alleging grove abuse of discretion on the part of the appellate court in applying the princ
“expresso unius exclusio alterius ” in a personal accident insurance policy since death resulting from murder and/or assa
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impliedly excluded in said insurance policy considering that the cause of death of the insured was not accidental but ra
Free For 30lone Days Sign to vote on this title wound on the in deliberate and intentional act of the assailant in killing the former as indicated Read by theup location of the stab
Therefore, said death was committed with deliberate intent which, by the very nature of a personal accident Useful Not usefulinsurance policy, Cancel anytime. indemnified. Special offer forbestudents: Only $4.99/month. ISSUE:
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