G.R. No. 259322, August 06, 2025NELLIE Y. CHAN TEE TEN, PETITIONER, vs. WILLY Q. TEE TEN AND THE REPUBLIC OF THE PHILIPPINES, RESPONDENTS. FACTS Willy Q. […]
G.R. No. 276682, February 10, 2025Concurring Opinion, Leonen, [J] FACTS This concurring opinion addresses the validity of a prohibition under election laws. The specific provision, Section […]
G.R. No. 276383, August 06, 2025PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, vs. XXX276383, ACCUSED-APPELLANT. FACTS Nine separate Informations were filed against accused-appellant XXX276383, the maternal uncle of […]
SUBJECT: The Concept of ‘Tax Refund’ vs ‘Tax Credit’ I. Introduction This memorandum provides an exhaustive analysis of the distinct legal concepts of a tax refund […]
SUBJECT: The Rule on ‘Appeal to the Court of Tax Appeals’ (CTA) I. Introduction This memorandum provides an exhaustive analysis of the procedural rules governing appeals […]
SUBJECT: The Concept of ‘Final Decision on Disputed Assessment’ (FDDA) I. Introduction This memorandum provides an exhaustive analysis of the concept of the final decision on […]
SUBJECT: The Rule on ‘Prescriptive Period’ for Tax Assessments I. Introduction This memorandum exhaustively examines the rule on the prescriptive period for tax assessments under Philippine […]
SUBJECT: The Difference between ‘Tax Avoidance’ and ‘Tax Evasion’ I. Introduction This memorandum provides an exhaustive analysis of the distinction between tax avoidance and tax evasion […]
SUBJECT: The Concept of ‘Jeopardy Assessment’ I. Introduction This memorandum provides an exhaustive analysis of the concept of jeopardy assessment under Philippine taxation law. A jeopardy […]