CTA EB NO. 2484/CTA EB NO. 2508
March 8, 2023

1.  The claim for refund was filed within the two-year reglementary period pursuant to Section 229 of the NIRC;

2.  It is shown on the ITR that the income payment received is being declared part of the taxpayer's gross income; and,

3.  The fact of withholding is established by a copy of the withholding tax statement, duly issued by the payor to the payee, showing the amount paid and income tax withheld from that amount.

Republic of the Philippines. represented bv the Commissioner of Internal Revenue v. Team (Phils.) Energy Corporation [formerly Mirant (Phils.) Energy Corporation.

SERVICE RESOURCES, INC.
Vs. CIR, CTA EB NO. 2484
March 8, 2023
 
In Republic of the Philippines, represented by the Commissioner of Internal Revenue v. Team (Phils.) Energy Corporation (formerly Mirant (Phils.) Energy Corporation), the Supreme Court ruled that "it is fundamental that the findings of fact by the CTA in Division are not to be disturbed without any showing of grave abuse of discretion considering that the members of the Division are in the best position to analyze the documents presented by the parties."
-G.R. No. 188016, January 14, 2015, citing Sea-Land Service, Inc. v. Court of Appeals, G.R. No.
122605, April 30, 2001.

Art. 428 of NCC, The owner has the right to enjoy and dispose of a thing without other limitations than those established by law.  The owner has also a right of action against the holder and possessor of the thing in order to recover it.

Art. 546, NCC
Necessary expenses shall be refunded for every possessor; but only the possessor in good faith may retain the thing until he has been reimbursed therefor.

Lessees are not builders in good faith, hence, not entitled to reimbursement for improvements.
But under 1678 of the Civil Code, if the lessees makes improvements in good faith and the lessor appropriates them upon expiration of the contract, he is entitled to payment of 1/2 of the value of the improvements.

Article 2035 of the New Civil Code
-Civil Status of a person
-Validity of Marriage or Legal Separation
-Any ground for legal separation
-Future Support
-Jurisdiction of the Court
-Future Legitime

GR#256337, February 13, 2023
Highlights:
Ombudsman – Power to Revoke and Alter Rulings

GR#256337, February 13, 2023
Highlights:
Preliminary Investigation – cannot be considered valid and final judgment.
 
Jurisprudence has long settled that preliminary investigation does not form part of trial. Investigation for the purpose of determining whether an actual charge shall subsequently be filed against the person subject of the investigation is a purely administrative, rather than a judicial or quasi-judicial, function. It is not an exercise in adjudication: no ruling is made on the rights and obligations of the parties, but merely evidentiary appraisal to determine if it is worth going into actual adjudication.
 
The dismissal of a complaint on preliminary investigation by a  prosecutor 'cannot be 'considered a valid and final judgment.' As there is no former final judgment or order on the merits rendered by the court having jurisdiction over both the subject matter and the parties, there could not have been res judicata xxxx
 
 
Reference Cited:
G.R. No. 226420, March 4, 2020, citing Pavlov. Mendenilla, 809 Phil. 24, 49 (2017).

GR#256337, February 13, 2023
Highlights:
Ombudsman Rulings - Administrative vs Criminal Case
 

SEC vs 1Accountants Party-List, Inc.  et.al.

SEC vs 1Accountants Party-List, Inc.  et.al.