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Basis for Allegations of Fraud must be Communicated to the Taxpayer
To avail of the extraordinary period of assessment, theCIR should show that the facts upon which the fraud is based is communicated to the taxpayer...
On Real Property Tax and Boundary Dispute between Local Government Units
The local government unit where the property is situated has the right to collect taxes therefrom. Thus, to determine who has the right to collect taxes, it is necessary to determine the location of the property...
Effect of Merger on Employees of the Absorbed Corporation
The acquisition of all assets, interests, and liabilities of the absorbed corporation necessarily includes the rights and obligations of the absorbed corporation under its employment contracts...
MEDICARD v. CIR – On Letter of Authority and Letter Notice
Since the law specifically requires an LOA and RMO No. 32-2005 requires the conversion of the previously issued LN to an LOA, the absence thereof cannot be simply swept under the rug...
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On Ultra Vires Acts (Ombudsman v. De Guzman)
Considering that the Board of Directors remained silent and the Postmaster Generals continued to approve the payments to Aboitiz One, they are presumed to have substantially ratified respondent's unauthorized acts...
Mandamus to Compel Corporation to Record Transfer of Shares in Stock and Transfer Book
A bona fide transferee may resort to the remedy of mandamus to compel corporations that wrongfully or unjustifiably refuse to record the transfer ...
Tiangco v. ABS-CBN – On Employee and Independent Contractor
​​Possession of unique skills, expertise, or talent is a persuasive element of an independent contractor. It becomes conclusive if it is established that the worker performed the work according to his/her own manner and method and free from the principal 's control except to the result...
Filinvest Development Corporation v. Del Rosario – On Deposit under Section 267 of the LGC
The deposit is a jurisdictional requirement which must be satisfied before the court can entertain any action assailing the validity of the public auction sale...
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On Appointment of Receiver or Management Committee (Villamor v. Umale)
A corporation may be placed under receivership, or management committees may be created to preserve properties involved in a suit and to protect the rights of the parties under the control and supervision of the court...
Villongco v. Yabut – On Disputed Shares and Quorum
For stock corporations, the quorum is based on the number of outstanding voting stocks. The distinction of undisputed or disputed shares of stocks is not provided for in the law or the jurisprudence...
On Period for Service of Notice of Stockholders’ Meeting
By its express terms, the Corporation Code allows the shortening or lengthening of the period within which to send the notice to call a special or regular meeting...
On Ultra Vires Acts (Ombudsman v. De Guzman)
Considering that the Board of Directors remained silent and the Postmaster Generals continued to approve the payments to Aboitiz One, they are presumed to have substantially ratified respondent's unauthorized acts...
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