March 18, 2026
G.R. No. 183891; October 19, 2011ROMARICO J. MENDOZA, Petitioner, vs. PEOPLE OF THE PHILIPPINES, Respondent. FACTS Petitioner Romarico J. Mendoza was convicted for violating Section 22(a) […]
March 18, 2026
SUBJECT: The Doctrine of ‘Equitable Recoupment’ I. This memorandum examines the doctrine of equitable recoupment within the Philippine legal system, focusing on its application in tax […]
March 18, 2026
G.R. No. 183444; October 12, 2011DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, Petitioner, vs. RONALDO E. QUIWA, doing business under the name “R.E.Q. Construction,” EFREN N. RIGOR, […]
March 18, 2026
SUBJECT: The Taxendant’s Right to Due Process I. This memorandum addresses the fundamental constitutional and statutory right to due process in Philippine tax administration. Due process, […]
March 18, 2026
SUBJECT: The Rule on Assessment and Collection of Taxes I. Introduction and Legal Foundation The assessment and collection of internal revenue taxes in the Philippines are […]
March 18, 2026
G.R. No. 182946; October 5, 2011ALCATEL PHILIPPINES, INC., Petitioner, vs. I.M. BONGAR & CO., INC. and STRONGHOLD INSURANCE CO., INC., Respondents. FACTS Philippine Long Distance Telephone […]
March 18, 2026
SUBJECT: The Concept of ‘Situs of Taxation’ I. The fundamental principle of “situs of taxation” refers to the place or jurisdiction that has the authority to […]
March 18, 2026
G.R. No. 181881; October 18, 2011BRICCIO “RICKY” A. POLLO, Petitioner, vs. CHAIRPERSON KARINA CONSTANTINO-DAVID, DIRECTOR IV RACQUEL DE GUZMAN BUENSALIDA, DIRECTOR IV LYDIA A. CASTILLO, DIRECTOR […]
March 18, 2026
G.R. No. 182606; December 4, 2011CESAR S. DUMDUMA, Petitioner, vs. CIVIL SERVICE COMMISSION, Respondent. FACTS Petitioner Cesar S. Dumduma, a Senior Police Officer 4 (SPO4) of […]