Facts The BIR filed criminal charges against the Estate of Marcos Sr. and caused the filing of P23B+ ETR, and P184M ITR in relation to its estate tax assessments. Notices were then…
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Author: Bryan Villarosa
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Medicard vs. CIR Digest
Facts CIR found discrepancies in the ITR of Medicard. It then issued a Letter of Notice (LN) to Medicard, then PAN, then FAN. No issuance of LOA to the revenue officer. Arguments CIR:…
Associated Insurance Surety vs. Isabel Iya Digest
Facts • Spouses Valino possess a house of strong materials which they bought from Ph Realty Corp (PRC). In 1951, they allegedly executed a chattel mortgage on such house with Associated Insurance…
Limbona vs. Magelin Digest
Facts Petitioner Sultan Alimbusar Limbona was chosen to be part of a local governing body, the Sangguniang Pampook, and became its Speaker of an autonomous region in Mindanao. He was then invited…
Chavez v. Public Estates Authority (PEA) Digest
Facts In 1973, Government signed a contract with CDCP to reclaim certain foreshore and offshore areas of Manila Bay, as well as roads. Pres. Marcos Sr. created Philippine Estates Authority (PEA) with…
What does the law say about excessive interests?
The Usury Law has been lifted by CB Circular 905, so technically there is no more such thing as usurious interest by virtue of the Usury Law, but because of Civil Code…
CLEP Legal Seminar Advocacy
From Dean Rosanne Juliana Rojas Gonzaga’s post: USLS College of Law CLEP Advocacy Project: Legal Seminar in the BarangayVenue: Barangay Estefania, Bacolod CityDate: Saturday, June 17, 2023 at 3pmTopic: R.A. No. 9994,…
Maritime Zones under UNCLOS
The different maritime zones can be defined by first determining the baseline. The baseline is the low-water line or low-tide elevation along the coast which includes its islands at the highest tide…
The Paquete Habana Case Digest (on customary law)
Facts When US and Spain were at war in 1898, the US gunboat and steamship captured fishing vessels under the Spanish flag called the Paquete Habana and Lola. The said fishing vessels…
Last Palmas/Miangas Island Case Digest
Full title: The Island of Las Palmas/Miangas Case (Netherlands v. United States), Arbitral Award of 1928 [on sovereignty over land] Facts Palmas is a small island with a population of about 750…
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