A Divorce Decree Obtained Abroad by Filipino against…

The purpose of Paragraph 2 of Article 26 is to avoid the absurd situation where the Filipino spouse remains married to the alien spouse who, after a…

Payment Under Protest Required To Contest Real Property Tax…

If the property being taxed has not been dropped from the assessment roll, taxes must be paid under protest if the exemption from taxation is insisted…

Saluday vs. People; G.R. No. 215305 – Guidelines in…

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…

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

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

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

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

De Minimis Benefits – Gross Income Exclusion and…

‘DE MINIMIS’ benefits pertain to facilities or privileges furnished or offered by an employer to his employees that are of relatively small value and are…

Reacquisition of Philippine Citizenship by Former…

Natural-born Filipino citizens who have lost their Philippine citizenship by reason of naturalization as citizens of a foreign country may reacquire their…

Liability for Rentals When Property Which Serves as Payment…

The loss or destruction of the property does not extinguish the obligation of the lessee to pay rentals. The lessee's obligation to compensate the lessor…

The necessity of requiring stringent procedural safeguards before a search warrant can be issued is to give meaning to the constitutional right of a person to the privacy of his home and personalities...

People vs. Hon. Estrada; G.R. No. 124461