Catague Cortez-Catague & Cortez Law Accounting & Realty Firm | Davao City, Philippines

Saluday vs. People; G.R. No. 215305 – Guidelines in the Conduct of Bus Searches

The search of persons in a public place is valid because the safety of others may be put at risk. Given the present circumstance, the Court takes judicial notice that public transport buses and their terminals, just like passenger ships, are in that category...

Medicard v. CIR; G.R. NO. 222743 – Gross Receipts of a Health Maintenance…

An HMO like Medicard Philippines, Inc. is principally engaged in the sale of services. Its VAT base and…

UPSI-MI versus CIR (G.R. No. 205955 ) – Applicability of Irrevocability Rule…

The irrevocability rule is limited only to the option of carry-over such that a taxpayer is still free to change…

De Minimis Benefits – Gross Income Exclusion and Tax-Exemption

‘DE MINIMIS’ benefits pertain to facilities or privileges furnished or offered by an employer to his employees that…

Reacquisition of Philippine Citizenship by Former Natural-Born Filipino Citizen…

Natural-born Filipino citizens who have lost their Philippine citizenship by reason of naturalization as citizens…