Official Receipts (OR) - Best Evidence of Payment.

  OR-BestEvidenceOfPayments.docx (Size: 75.91 KB / Downloads: 0)

SEC Amnesty - List of Eligible Companies

Link:

https://amnesty.sec.gov.ph/amnesty/index

CTA Case 10002, March 23, 2023 (PetPlans)

CTA Case 10002, March 23, 2023 (PetPlans)

The Anti-Violence Against Women and their Children Act of 2004
The elements of a violation of Sec. 5(i) of RA 9262 are as follows:
-The offended party is a woman and/or her child or children;
-The woman is either the wife or former wife of the offender, or is a woman with whom the offender has or had a sexual or dating relationship, or is a woman with whom such offender has a common child. As for the woman's child or children, they may be legitimate or illegitimate, or living within or within or without the family abode;
-The offender causes on the woman and/or child mental or emotional anguish; and
-The anguish is caused through acts of public ridicule or humiliation, repeated verbal and emotional abuse, denial of financial support or custody of minor or 46 children or access to the children or similar to such acts or omissions.

The Court in Reyes v. People, elucidated that conviction under Sec. S(i) of RA 9262 requires proof of the indispensable elements of ( 1) psychological violence as the [means employed by the perpetrator consisting of any acts enumerated in S c. S(i) or similar acts, and (2) the mental or emotional suffering or damage sustained by the offended party.  Further, it has been stressed that "the law does not require proof that the victim become psychologically ill due to the psychological violence done by her abuser. Rather, the law only requires emotional anguish and mental suffering to be proven. To establish emotional anguish or mental suffering, jurisprudence only requires that [the victim testify in court and narrate such experiences,

"Violence against women and their children" refers to any act or a series of acts committed by any person against a woman who is his wife, former wife,  against a woman with whom the person has or had a sexual or dating relationship, or with whom he has a common child, or against her
child whether legitimate or illegitimate, within or without the family abode, which result in or is likely to result in physical, sexual, psychological harm suffering, or economic abuse including threats of such acts,
battery , assault, coercion, harassment or arbitrary  deprivation of liberty. It includes but is not hm1ted to, the following acts:
-Physical violence
-Sexual violence
-Psychological violence
-Economic abuse

Marital infidelity is one of the forms of psychological violence.

Metro Rail vs. CIR
CTA CASE NO. 9651
March 23, 2023
 
 
Case at CTA is litigated de novo
Settled is the rule that cases filed before this Court are litigated de novo. As such, parties are expected to litigate and prove every minute aspect of their case anew by presenting, formally offering, and submitting to the CTA all evidence required for the successful prosecution of its claim.  The Court may consider and evaluate anew evidence submitted before it and make its own factual determination of the case.
 
The law creating the CTA specifically provides that proceedings before it shall not be governed strictly by the technical rules of evidence. The paramount consideration remains the ascertainment of truth. Thus, the CT A is not limited by the evidence presented in the administrative claim in the Bureau of Internal Revenue. The claimant may present new/ and additional evidence to the CTA to support its case for tax refund.
 
In view of the foregoing, respondent's contention that the Court may not rule on defenses not raised at the administrative level has no merit. To stress, the inquiry of this Court is not limited to determining whether the findings of the BIR are consistent with law considering the supporting documents submitted at the administrative level. Rather, jurisprudence has settled that this Court may consider and evaluate anew evidence submitted before it and make its own factual determination of the case.
 
The assessment is void for lack of authoritv
of the tax agents who conducted
audit examination and performed
assessment functions.
In the case of Medicard Philippines, Inc. v. Commissioner of Internal Revenue, the Supreme Court categorically pronounced that an examination of a taxpayer's books and accounting records, to be valid, must be based on a valid LOA, and that the absence of such LOA violates the taxpayer's right to due process thereby rendering the entire assessment void. (G.R. No. 222743,5 April2017).
 
An LOA is the authority given to the appropriate revenue officer assigned to perform assessment functions. It empowers or enables said revenue officer to examine the books of account and other accounting records of a taxpayer for the purpose of collecting the correct amount of tax. An LOA is premised on the fact that the examination of a taxpayer who has already filed his tax returns is a power that statutorily belongs only to the CIR himself or his duly authorized representatives.

 
New LOA; New RO
Further, in Commissioner of Internal Revenue v. McDonald's Philippines Realty Corp., (G.R. No. 242670, 10 May 2021) the Supreme Court emphasized that due process requires the identification of tax agents authorized to continue the tax audit or investigation through an LOA.
 
In the more recent case of Republic of the Philippines v. Robiegie Corporation, (G.R. No. 260261, October 3, 2022) the Supreme Court reiterated the ruling in the Medicard Case and cited the BIR' s own issuance requiring the issuance of a new LOA in case of assignment or transfer of cases to another RO.
 
Following the foregoing jurisprudential pronouncements, due process requires that the taxpayer should be informed of the names of the tax agents who are duly authorized to conduct examination of the taxpayer's books and accounting records and perform assessment functions through an LOA. It is a jurisdictional requirement of a valid audit and therefore a valid assessment. There has to be a link between the LOA and the tax agents who will conduct an examination of the taxpayer's books of accounts and accounting records.
 

AMADEUS MARKETING PHILIPPINES, INC. ,
Vs COMMISSIONER OF INTERNAL REVENUE
CTA EB NO. 2496, March 16, 2023
 
Proof of Non-Resident Foreign Corporation

See Attached.

  RMC No. 33-2023-OnSubpoenaDucesTecum.pdf (Size: 131.62 KB / Downloads: 2)

Gonzales-Asdala vs. Metrobank
GR#257982
Feb. 23, 2023
 
Highlights
-Loan taken by the wife with land as collateral.  Mortgage redemption was taken by the wife.  But the husband died.  Now the wife wanted to MRI to apply to the balance of the Loan.
-No Receipts Issued
-The only proof of payment of MRI is the debit memo by the bank
-Property acquired during marriage is presumed conjugal.  The presumption of conjugality is rebuttable, but only with strong, clear and convincing evidence. (359 Phil 519 [1998]).
 
-Since petitioner failed to present strict proof of her husband’s exclusive ownership over the property, Metrobank, the lower courts, and SC cannot be faulted for relying on the TCT, the sole document presented by petitioner.  After all, the question of whether petitioner was able to adduce proof to overthrow the presumption of conjugality is a factual issue best addressed the trial court.  I cannot be over-emphasized that factual determination of the trial courts, especially when confirmed by the appellate court are accorded great weight by the Court and, as a rule, will not be disturbed on appeal, except for the most compelling reasons. (Ko v. Aramburo, 816 Phil 121, 134 [2017])

Gonzales-Asdala vs. Metrobank
GR#257982
Feb. 23, 2023

The insured under the MRI is the petitioner.
It may not be amiss to state that Section 3 of The Insurance Code provides that the consent of the spouse is not necessary for the validity of an insurance policy taken out by the married person on his or her life.
 
Section 8 of the Insurance Code provides:
Unless the policy provides, where a mortgagor of property effect insurance in his own name providing that the loss shall be payable to the mortgagee, or assigns a policy of insurance to a mortgagee, the insurance is deemed to be upon the interest of the mortgagor, who does not cease to be a party to the original contract….
 
The court a quo likewise correctly found that the documents for the procurement of the MRI were signed by the plaintiff-appellant herself, and the Certificate of Group Life Insurance was issued only in her name.  these documents sufficiently establish that the plaintiff-appellant is the only name insured under the MRI.  Furthermore, Metrobank has shown, that it is not disputed, that the payment of the insurance premium was source from the savings account under the name of the plaintiff-appellant alone.
 
Metrobank as able to convincingly prove that it was plaintiff-appellant alone who applied for the insurance in connection with the housing loan.