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On Original Document Rule
Under the Original Document Rule (previously called the Best Evidence Rule), when the subject of inquiry is the contents of a document, writing, photograph or other record, no evidence is admissible other than the original document itself...
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...
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...
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...
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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...
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...
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..
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An Heir may Institute an Action on Behalf of the Co-Heirs Prior to Full Settlement of the Estate
Although an heir's right in the estate of the decedent which has not been fully settled and partitioned is merely inchoate, Article 493 of the Civil Code gives the heir the right to exercise acts of ownership...
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...
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...
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...
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