Atty. Bryan Villarosa

Probable cause is the existence of facts and circumstances that engenders a well-founded belief that a crime is more likely than not committed, that the respondent is probably guilty and should be

Doctrines Facts The petitioner, Ricardo Portuguez, alleged that he was discriminated against by the GSIS Family Bank in terms of payment of salary and grant of benefits and allowances. He claimed that

“The Charitable Shall Still Pay Tax” Facts St. Lukes is a charitable, non-stock, non-profit hospital but it receives paying patients. BIR assessed St. Lukes arguing it is liable under Sec.27(b) as “proprietary

Facts The case involves a criminal complaint against Noe S. Andaya, who was the president and general manager of the Armed Forces and Police Savings and Loan Association, Inc. (AFPSLAI). Andaya sought

A CTA Case No. 8315 | Feb 17, 2014 Facts In June 2011, Petitioner Elric Auxiliary Services/Gas Station (Gas Station) received a 48-hour Notice alleging that the Respondent CIR conducted a ten-day

Facts After the former President Marcos died, a Special Tax Audit Team conducted investigations of the tax obligaitons of the late president. They found out that the Marcoses failed to file a

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:

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

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

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