Create a website from scratch
With Newspaper Theme you can drag and drop elements onto a page and customize them to perfection. Try it out today and create the perfect site to express yourself!
Explore the website
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...
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...
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..
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...
Looking for something?
Explore the website
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 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...
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...
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...
Explore the website
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...
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...
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...
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...
Looking for something?