Tuesday, January 25, 2022

Taxability of campaign contributions - Atty Rodel C. Unciano

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"Proceeding now to the taxability of campaign contributions, as circularized in Revenue Memorandum Circular (RMC) 38-2018 and as reite...

Political campaign contributions

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"Section 14 of R.A. No. 7166 entitled "An Act Providing for Synchronized National and Local Elections and for Electoral Reforms, A...

When the law is clear and free from any doubt or ambiguity, there is no room for construction or interpretation.

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"Xxx. In Rizal Commercial Banking Corporation v. Intermediate Appellate Court10 the Court enunciated: It bears stressing that the firs...

Gift tax on political campaign contributions

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"Eighth Issue Petitioners next contend that tax laws are construed liberally in favor of the taxpayer and strictly against the governme...
Friday, January 14, 2022

Mediation and JDR in civil cases

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"Xxx. Mediation and JDR in civil cases Tranquil G.S. Salvador III January 14, 2022 The Manila Standard Mediation is a method of settlin...
Sunday, January 2, 2022

Summary judgments in forfeiture cases

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"Xxx. Petitioners’ sham denials justify the application of summary judgment As already settled in the Swiss Deposits Decision and reit...

Separate judgments under Rule 36

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"Xxx. Thus, the other properties, which were subjects of the Petition for Forfeiture, but were not included in the 2000 Motion, can st...

Law of the case

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"Xxx. In any case, petitioners may no longer question the findings of the Sandiganbayan affirmed by the Supreme Court in the Swiss Depo...

Principle of immutability of judgments

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"Xxx. Petitioner Marcos, Jr. argues that there are genuine issues of fact as borne by the Pre-trial Order, Supplemental Pre-trial Orde...

As FORFEITURE suits under R.A. 1379 are CIVIL in nature, it follows that Rule 35 of the Rules of Court on SUMMARY JUDGMENT may be applied to the present case.

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"Xxx. As early as Almeda v. Judge Perez, 28 we have already delineated the difference between criminal and civil forfeiture and classi...

Marcos ill-gotten wealth: Arelma and Swiss bank accounts

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MARCOS ILL-GOTTEN WEALTH: The Supreme Court AFFIRMED the Decision, dated 2 April 2009, of the Sandiganbayan which FORFEITED in favor of the...
Tuesday, December 28, 2021

Under the rules of succession, the heirs instantaneously became co-owners of the Marcos properties upon the death of the President. The property rights and obligations to the extent of the value of the inheritance of a person are transmitted to another through the decedent's death. In this concept, nothing prevents the heirs from exercising their right to transfer or dispose of the properties that constitute their legitimes, even absent their declaration or absent the partition or the distribution of the estate.

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"Xxx.   The Marcos siblings are compulsory heirs. To reiterate, in its third Amended Complaint, petitioner prays that the Marcos respon...

Petitioner failed to observe the best evidence rule.

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"Xxx. Petitioner failed to observe the best evidence rule. It is petitioner's burden to prove the allegations in its Complaint. Fo...