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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...
Tax on Real Property Subject of Boundary Dispute Between Local Government Units
The local government unit entitled to collect real property taxes from Sta. Lucia must undoubtedly show that the subject properties are situated within its territorial jurisdiction...
Terelay Investment and Development Corporation vs. Cecilia Teresita Yulo
The Corporation Code does not require any specific amount of interest for the exercise of the right to inspect corporate books and records..
Collection of Local and Real Property Taxes Pending Boundary Dispute
For purposes of complying with local tax liabilities, the taxpayer is entitled to rely on the location stated in the certificate of title...
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CIR v. DLSU – Tax Exemption of Non-Stock, Non-Profit Educational Institutions
The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...
SPID Corp. vs. Ballesteros – On Just Causes and Illegal Dismissal
The burden of proving that the termination of an employee was for a just or authorized cause lies with the employer. If the employer fails to meet this burden, the dismissal is unjustified, thus, illegal...
On Liability of Surviving Corporation for Acts Committed by Absorbed Corporation
The surviving or consolidated corporation shall be responsible and liable for all the liabilities and obligations of each of the constituent corporations ...
Cram-Down Power of Rehabilitation Court
The "cram-down" clause is necessary to curb the majority creditors’ natural tendency to dictate their own terms and conditions to the rehabilitation...
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On Doing Business in the Philippines
The appointment of a distributor in the Philippines is not sufficient to constitute "doing business" unless it is under the full control of the foreign corporation...
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...
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...
MEDICARD v. CIR – On Gross Receipts of Health Maintenance Organizations for VAT Purposes
The amounts earmarked and eventually paid by MEDICARD to the medical service providers do not form part of its gross receipts.for VAT purposes...
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