G.R. No. 258524 – Criminal Law – Book 2 – Crimes Against Honor – Libel – Cyber Libel – Prescriptive Period – Date of Publication vs Date of Discovery On 10 May 2021, two Informations for Cyber Libel were filed against Berteni Causing. The Informations alleged that Causing posted libelous […]
prescriptive period
17 posts
G.R. No. 140608 – 482 Phil. 193 – 439 SCRA 1 – Civil Law – Obligations and Contracts – Prescription of Actions – Collection of Sum of Money – Period to Collect Debts – Prescriptive Period; Interruption vs Suspension Remedial Law – Civil Procedure – Manner of Pleading Allegations – […]
G.R. No. 224137 – 851 Phil. 154 – Remedial Law – Rules on Summary Procedure – Ejectment – Unlawful Detainer – Reckoning date of one-year prescriptive period Leonora Rivera-Avante is the owner of a house and lot in Paco, Manila. She allowed her sister-in-law, Milagros Rivera, to stay in the […]
G.R. No. 143483 – 426 Phil. 177 – 375 SCRA 484 – Remedial Law – Special Proceedings – Rule 91; Escheat – Escheat as a sovereign act; Prescriptive period to question judgment in an escheat case Elizabeth Hankins died in 1985. Thereafter, the Republic filed a petition for escheat against […]
A columnist whose column is removed by the newspaper from publication is not ipso facto terminated from work by the newspaper company. Money claims arising from employer-employee relationship: covered by Article 291 of the Labor Code. Money claims, such as backwages, consequent to an illegal dismissal case: covered by Article […]
G.R. No. 114776 – 381 Phil. 403 – 324 SCRA 414 – Civil Law – Conflict of Laws – Private International Law – Proof of Foreign Law – Applicability of Foreign Laws Labor Law – Jurisdiction and Reliefs – Money Claims; Prescriptive Period In 1978, Menandro Laureano was hired as a […]
G.R. No. 161746 – 644 Phil. 15 – 629 SCRA 550 – Remedial Law – Special Proceedings – Settlement of Estate – Prescriptive Period – Fraud in Extrajudicial Settlement In May 1930, Antonio Feliciano died leaving behind a parcel of land. In 1972, an extrajudicial settlement was executed by Leona […]
G.R. No. 105208 – 244 SCRA 446 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Refund The Philippine American Life Insurance Co. (Philamlife) as a corporation has been paying quarterly income taxes. In 1983, it paid the following: a) Quarter 1 (May 30, 1983) – P3.2 […]
G.R. No. 76281 – 279 Phil. 132 – 202 SCRA 125 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Collection On December 16 and 17, 1974, the Commissioner of Internal Revenue (CIR) issued two assessment notices to Wyeth Suaco Laboratories, Inc. (Wyeth) asking the latter […]
G.R. No. 167146 – 536 Phil. 1131 – 506 SCRA 427 – Taxation Law – Tax Collection – Prescriptive Period – Reconsideration vs Reinvestigation In April 1991, Philippine Global Communication, Inc. (PGCI) filed its annual income tax return (ITR) for the taxable year 1990. A tax audit was subsequently conducted […]
G.R. No. 139736 – 510 Phil. 1 – 473 SCRA 205 – Taxation Law – Tax Collection – Prescriptive Period – Reconsideration vs Reinvestigation On October 20, 1989, the Bureau of Internal Revenue (BIR) issued a formal assessment notice (FAN) against the Bank of the Philippine Islands (BPI). The FAN […]
G.R. No. L-19495 – 124 Phil. 1395 – 18 SCRA 757 – Taxation Law – NIRC Rules of Procedure – Tax Assessment – Prescriptive Period – Defective Return In 1948, Matias Yusay died leaving behind two heirs, namely, Jose Yusay and Lilia Yusay Gonzales. Jose was appointed as administrator. He […]
G.R. NO. 157064 – 529 Phil. 785 – 498 SCRA 126 – Taxation Law – NIRC Rules – Formal Assessment Notice – Prescriptive Period – BIR has burden to prove issuance of assessment notice On April 14, 1988, Barcelon, Roxas Securities, Inc. (BRSI, now called UBP Securities, Inc.) filed its […]
Taxation – Fraudulent Return – Assessment – Prescriptive Period In 1989, Gerry Sevilla et al purchased 50,000 shares of stocks of the East Esteban Realty Corporation for a total of P5.9 million. In 1993, Sevilla et al sold the same 50,000 shares of stocks for P62 million. However, in paying […]
G.R. No. L-35469 – 154 SCRA 593 – 238 Phil. 580 – Legal Ethics – Speedy and Proper Administration of Justice Civil Law – Land Titles and Deeds – Land Registration; Failure to Register – Laches – Prescriptive Period of questioning Torrens title In 1926, Melchor Zerna won a land […]
G.R. No. 178449 – 569 SCRA 814 – Civil Law – Credit Transactions – Mortgage – Period of Redemption In 1974, the company co-owned by Tan, acquired a P250k loan from Metrobank. In 1976, the same company acquired another P150k loan from Metrobank. In 1979, it again got a P600k […]