Friday, March 28, 2014

January 2014 Philippine Supreme Court Rulings on Political Law | LEXOTERICA: A PHILIPPINE BLAWG

See - January 2014 Philippine Supreme Court Rulings on Political Law | LEXOTERICA: A PHILIPPINE BLAWG





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Absence of motion of reconsideration; effect of. The omission of the filing of a motion for reconsideration poses no obstacle for the Court’s review of its ruling on the whole case since a serious constitutional question has been raised and is one of the underlying bases for the validity or invalidity of the presidential action. If the President does not have any constitutional authority to discipline a Deputy Ombudsman and/or a Special Prosecutor in the first place, then any ruling on the legal correctness of the OP’s decision on the merits will be an empty one. In other words, since the validity of the OP’s decision on the merits of the dismissal is inextricably anchored on the final and correct ruling on the constitutional issue, the whole case – including the constitutional issue – remains alive for the Court’s consideration on motion for reconsideration. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Congress; power to determine modes of removal from office of public officers; must be consistent with the core constitutional principle of independence of the Office of the Ombudsman. The intent of the framers of the Constitution in providing that “all other public officers and employees may be removed from office as provided by law, but not by impeachment” in the second sentence of Section 2, Article XI is to prevent Congress from extending the more stringent rule of “removal only by impeachment” to favoured public officers. Contrary to the implied view of the minority, in no way can this provision be regarded as blanket authority for Congress to provide for any ground of removal it deems fit. While the manner and cause of removal are left to congressional determination, this must still be consistent with constitutional guarantees and principles, namely: the right to procedural and substantive due process; the constitutional guarantee of security of tenure; the principle of separation of powers; and the principle of checks and balances. The authority granted by the Constitution to Congress to provide for the manner and cause of removal of all other public officers and employees does not mean that Congress can ignore the basic principles and precepts established by the       Constitution. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Constitutional bodies; concept of independence. The independence enjoyed by the Office of the Ombudsman and by the Constitutional Commissions shares certain characteristics – they do not owe their existence to any act of Congress, but are created by the Constitution itself; additionally, they all enjoy fiscal autonomy. In general terms, the framers of the Constitution intended that these “independent” bodies be insulated from political pressure to the extent that the absence of “independence” would result in the impairment of their core functions. The deliberative considerations abundantly show that the independent constitutional commissions have been consistently intended by the framers to be independent from executive control or supervision or any form of political influence. At least insofar as these bodies are concerned, jurisprudence is not scarce on how the “independence” granted to these bodies prevents presidential interference. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Gross negligence; concept of; not present when Deputy Ombudsman reviews a case for nine days. Gross negligence refers to negligence characterized by the want of even the slightest care, acting or omitting to act in a situation where there is a duty to act, not inadvertently but wilfully and intentionally, with a conscious indifference to consequences insofar as other persons may be affected. In case of public officials, there is gross negligence when a breach of duty is flagrant and palpable. The Deputy Ombudsman cannot be guilty of gross neglect of duty and/or inefficiency since he acted on the case forwarded to him within nine days. The OP’s ruling that Gonzales had been grossly negligent for taking nine days, instead of five days as required for Hearing Officers, is totally baseless.Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Impeachment; concept of. Impeachment is the most difficult and cumbersome mode of removing a public officer from office. It is, by nature, a sui generispolitico-legal process that signals the need for a judicious and careful handling as shown by the process required to initiate the proceeding; the one-year limitation or bar for its initiation; the limited grounds for impeachment; the defined instrumentality given the power to try impeachment cases; and the number of votes required for a finding of guilt. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Judicial power; issuance of protection orders is in  pursuance of the Court’s authority to settle justiciable controversies or disputes involving rights that are enforceable and demandable before the courts of justice or the redress of wrongs for violations of such rights.  The provision in R.A. 9262 allowing the issuance of protection orders is not an invalid delegation of legislative power to the court and to barangay officials to issue protection orders. Section 2 of Article VIII of the 1987 Constitution provides that “the Congress shall have the power to define, prescribe, and apportion the jurisdiction of the various courts but may not deprive the Supreme Court of its jurisdiction over cases enumerated in Section 5 hereof.” Hence, the primary judge of the necessity, adequacy, wisdom, reasonableness and expediency of any law is primarily the function of the legislature. The act of Congress entrusting us with the issuance of protection orders is in pursuance of our authority to settle justiciable controversies or disputes involving rights that are enforceable and demandable before the courts of justice or the redress of wrongs for violations of such rights. Ralph P. Tua v. Hon. Cesar A. Mangrobang, Presiding Judge, Branch 22, RTC, Imus, Cavite; and Rossan Honrado-Tua, G.R. No. 170701. January 22, 2014.
Just compensation; determination of just compensation is fundamentally a judicial function. In the exercise of the Court’s essentially judicial function of determining just compensation, the RTC-SACs are not granted unlimited discretion and must consider and apply the enumerated factors in R.A. No. 6657 and the DAR formula (in AO 5-98) that reflect these factors. These factors and formula provide the uniform framework or structure for the computation of the just compensation for a property subject to agrarian reform.  When acting within the parameters set by the law itself, the RTC-SACs, however, are not strictly bound to apply the DAR formula to its minute detail, particularly when faced with situations that do not warrant the formula’s strict application; they may, in the exercise of their discretion, relax the formula’s application to fit the factual situations before them. They must, however, clearly explain the reason for any deviation from the factors and formula that the law and the rules have provided.Land Bank of the Philippines v. Yatco Agricultural Enterprises, G.R. No. 172551, January 15, 2014.
Just compensation; fair market value of the expropriated property is determined as of the time of taking.  The “time of taking” refers to that time when the State deprived the landowner of the use and benefit of his property, as when the State acquires title to the property or as of the filing of the complaint, per Section 4, Rule 67 of the Rules of Court. Land Bank of the Philippines v. Yatco Agricultural Enterprises, G.R. No. 172551, January 15, 2014.
Justiciable question; definition of. A justiciable question is one which is inherently susceptible of being decided on grounds recognized by law, as where the court finds that there are constitutionally-imposed limits on the exercise of the powers conferred on a political branch of the government. Our inquiry is limited to whether such statutory grant of disciplinary authority to the President violates the Constitution, particularly the core constitutional principle of the independence of the Office of the Ombudsman. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al.,G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Ombudsman; investigative and disciplinary powers; scope. The Ombudsman’s broad investigative and disciplinary powers include all acts of malfeasance, misfeasance, and nonfeasance of all public officials, including Members of the Cabinet and key Executive officers, during their tenure. To support these broad powers, the Constitution saw it fit to insulate the Office of the Ombudsman from the pressures and influences of officialdom and partisan politics and from fear of external reprisal by making it an “independent” office. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Ombudsman; powers and functions.  Under Section 12, Article XI of the 1987 Constitution, the Office of the Ombudsman is envisioned to be the “protector of the people” against the inept, abusive, and corrupt in the Government, to function essentially as a complaints and action bureau. This constitutional vision of a Philippine Ombudsman practically intends to make the Ombudsman an authority to directly check and guard against the ills, abuses, and excesses of the bureaucracy. As the Ombudsman is expected to be an ”activist watchman”, the Court has upheld its actions, although not squarely falling under the broad powers granted it by the Constitution and by R.A. No. 6770, if these actions are reasonably in line with its official function and consistent with the law and the Constitution. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Private lands acquired for agrarian reform; primary jurisdiction.  The Land Bank of the Philippines is primarily charged with determining land valuation and compensation for all private lands acquired for agrarian reform purposes. But this determination is only preliminary. The landowner may still take the matter of just compensation to the court for final adjudication. Thus, we clarify and reiterate: the original and exclusive jurisdiction over all petitions for the determination of just compensation under R.A. No. 6657 rests with the RTC-SAC. But, in its determination, the RTC-SAC must take into consideration the factors laid down by law and the pertinent DAR regulations. Land Bank of the Philippines v. Yatco Agricultural Enterprises, G.R. No. 172551, January 15, 2014.
Public officer; discourtesy in the performance of official duties. As a public officer and trustee for the public, it is the ever existing responsibility of respondent sheriff to demonstrate courtesy and civility in his official actuations with the public. Based on the transcript of the altercation, it is readily apparent that respondent has indeed been remiss in the duty of observing courtesy in serving the public. He should have exercised restraint in dealing with the complainant, instead of allowing the quarrel to escalate into a hostile encounter. The balm of a clean conscience should have been sufficient to relieve any hurt or harm respondent felt from complainant’s criticisms in the performance of his duties. On the contrary, respondent’s demeanor tarnished the image not only of his office but that of the judiciary as a whole, exposing him to disciplinary measure.Atty. Virgillo P. Alconera v. Alfredo T. Pallanan, A.M. No. P-12-3069, January 20, 2014.
Public officer; making untruthful statements. The charge of making untruthful statements must fail. While the statements mentioned in respondent’s complaint-affidavit were not reflected in the transcript submitted by the complainant, this actuality is not conclusive evidence that such event did not take place. As claimed by respondent, complainant’s clerk was only able to record a part of the argument. We cannot then discount the probability that there is more to the argument than what was caught on video and there remains the possibility that what respondent narrated and what complainant recorded both actually transpired. Atty. Virgillo P. Alconera v. Alfredo T. Pallanan, A.M. No. P-12-3069, January 20, 2014.
Section 8(2) of RA 6770; constitutional;  the Office of the Special Prosecutor is not constitutionally within the Office of the Ombudsman; not entitled to the independence the Office of the Ombudsman enjoys under the Constitution. The Court resolved to maintain the validity of Section 8(2) of R.A. No. 6770 insofar as the Special Prosecutor is concerned. The Court does not consider the Office of the Special Prosecutor to be constitutionally within the Office of the Ombudsman and is, hence, not entitled to the independence the latter enjoys under the Constitution. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Section 8(2) of RA No. 6770; unconstitutional; vesting of disciplinary authority in the President over the Deputy Ombudsman; violation of the independence of the Ombudsman. In more concrete terms, we rule that subjecting the Deputy Ombudsman to discipline and removal by the President, whose own alter egos and officials in the Executive department are subject to the Ombudsman’s disciplinary authority, cannot but seriously place at risk the independence of the Office of the Ombudsman itself. Section 8(2) of R.A. No. 6770 intruded upon the constitutionally-granted independence of the Office of the Ombudsman. By so doing, the law directly collided not only with the independence that the Constitution guarantees to the Office of the Ombudsman, but inevitably with the principle of checks and balances that the creation of an Ombudsman office seeks to revitalize. What is true for the Ombudsman must equally and necessarily be true for her Deputies who act as agents of the Ombudsman in the performance of their duties. The Ombudsman can hardly be expected to place her complete trust in her subordinate officials who are not as independent as she is, if only because they are subject to pressures and controls external to her Office. This need for complete trust is true in an ideal setting and truer still in a young democracy like the Philippines where graft and corruption is still a major problem for the government. For these reasons, Section 8(2) of R.A. No. 6770, providing that the President may remove a Deputy Ombudsman, should be declared void.  Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
Special Prosecutor; structural relationship with the Ombudsman; the Special Prosecutor is by no means an ordinary subordinate but one who effectively and directly aids the Ombudsman in the exercise of his/her duties, which include investigation and prosecution of officials in the Executive Department.  Congress recognized the importance of the Special Prosecutor as a necessary adjunct of the Ombudsman, aside from his or her deputies, by making the Office of the Special Prosecutor and organic component of the Office of the Ombudsman and by granting the Ombudsman control and supervision over that office. This power of control and supervision includes vesting the Office of the Ombudsman with the power to assign duties to the Special Prosecutor as he or she may deem fit. Even if the Office of the Special Prosecutor is not expressly made part of the composition of the Office of the Ombudsman, the role it performs as an organic component of that Office militates against a differential treatment between the Ombudsman’s Deputies, on one hand, and the Special Prosecutor himself, on the other. What is true for the Ombudsman must be equally true, not only for her Deputies but, also for other lesser officials of that Office who act directly as agents of the Ombudsman herself in the performance of her duties. Emilio A. Gonzales III v. Office of the President, etc., et al./Wendell Bareras-Sulit v. Atty. Paquito N. Ochoa, Jr., et al., G.R. No. 196231/G.R. No. 196232, January 28, 2014.
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Thursday, March 20, 2014

The Seven Deadly Sins of Opening a New Solo Law Practice

see - Seven Deadly Sins





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The Seven Deadly Sins of Opening a New Solo Law Practice

By Jim Calloway


We offered our Opening Your Law Practice class in Tulsa and Oklahoma City in October. Those in attendance included many who had just taken the oath of attorney a few days before as well as those who had been in practice for some time. This free class included lunch provided by Oklahoma Attorneys Mutual Insurance Company and a presentation on professionalism by Oklahoma Court of Criminal Appeals Presiding Judge David Lewis.


Our next edition of Opening Your Law Practice will be held at the Oklahoma Bar Center on April 29, 2014.


Since that subject is on my mind, it seemed like a good idea to cover that topic in this month’s Oklahoma Bar Journal with the seven deadly sins of opening a new solo law practice.

1. No clients


The practice of law is an esteemed profession, but a law firm is a business with revenue, expenses and the expectation of making a profit. A business cannot exist without customers nor can a law firm without clients. This does not mean you cannot open your law firm without knowing where your clients will come from. If that were the case, many would not open. But it does mean that client development will be your highest, urgent priority for you to become a success. A website is critical so you can print the address on business cards and stationery. You must send out formal announcements of your new practice to everyone that would appreciate the announcement. You must introduce yourself to local lawyers and business people, as well as judges at the courthouse. This is not a time to be shy or to wait patiently. 

2. Too much overhead


Pay close attention to the amount you have each month as overhead. You should also keep a list of other annual and irregular financial obligations. You personally may have to do a lot of things you would rather not have to do instead of paying for them, like cleaning the office. As your revenues grow, you can revisit these items later. But in the early stages, every dollar you do not pay in overhead is a dollar you can take home (or at least not add to your debt load.)

3. Taking on work you cannot do or support


Do not let the need to have new clients tempt you into taking on matters that you cannot handle either because of resources or experience. You want a sustainable business and you do not need dissatisfied clients or grievances sent to the OBA General Counsel. Certainly there will be things you have to learn, but make sure that you are within the capabilities of a new solo lawyer. If a matter seems attractive to handle, but you do not believe you can handle it, ask the prospective client for some brief time to do some research and talk to lawyers that handle these types of matters. Maybe you will find a lawyer willing to team with you and show you how it is done. You may get a fee that is substantially less than handling it alone, but the client will get great service and you will also get a great learning experience. 

4. Not paying enough attention to finances and financial reports


Today you cannot run your practice just by looking at your checkbook register and billing records. You need to prepare monthly financial reports (if not more frequently) and look ahead for several weeks at what expenses are on the horizon. You need to know what clients are falling behind on their obligations. There is a lot more to practicing law than just making money. But if you are not either making money or making good progress toward making money, then you will not be practicing law for long. We have many successes for our clients, but remember that for most types of businesses the bottom line is the measure of success. Do not let your many victories in other areas distract you from paying close attention to all of your financial details. 

5. Failing to focus on technology
 

Many lawyers actively detest technology. Others view it as a necessary evil. Some even claim that they cannot master it. (I recall once calling a lawyer on this assertion, pointing out that the things he had to learn to try medical malpractice cases were much more complicated than training on law office technology.) A lawyer who is in an established law practice may rely on law office staff who understand technology or “old school” systems that still function well. But a brand new solo, particularly a young lawyer who intends to practice for many years into the future, must develop personal technology skills and pay attention to the powerful trends impacting the legal professional that are fueled by technology. Invest in your law firm technology processes for returns in the future. 


There are many free online resources to learn about law office technology. In my column in the Aug. 17, 2013 Oklahoma Bar Journal “Big Ideas Can Come in Small Packages”.  I discussed subscribing to Law Practice magazine via app for less than $20 per year. Other free resources include Law Technology TodayLaw Practice TodayTechno Lawyer (free subscription required for email newsletters), my blog Jim Calloway's Law Practice Tips Blog and the numerous technology blogs listed in the American Bar Association’s list oflegal technology blogs.
 
6. Failing to focus on limited practice areas


Learn to do several things well first. Devote the research time to develop deep expertise. Even lawyers who have a general practice in small Oklahoma county seat towns focus mainly on doing several things rather than attempting to do everything. 

7. Failure to build client-friendly systems (It is all about the clients, after all.) 


It is no longer enough today to just do good legal work for clients. Today, as I told the attendees at the programs, you must do good legal work while at the same time maintaining good communications with clients. In the pre-Internet days, a two- or three-day turnaround of information was exceptionally fast. Now people can receive an email reply from the other side of the world in less than a minute. Their expectations have changed. Make certain at the initial interview you try to give your client reasonable expectations of how the judicial process works, for example, and why you cannot always return your phone calls as quickly as you like. But at the same time strive to build systems where you can return your phone calls timely. Make sure that clients understand your staff is there to assist them and answer their questions when you are not available. Keep clients informed of the progress of their matter.

CONCLUSION


Seven deadly sins was a great catch phrase to summarize some of the high points of the Opening Your Law Practice programs. Our members generally do a great job representing their clients. In fact, the lawyers we work with are more often qualified for the title saints than sinners. They often leave their warm homes at night to go assist clients when called. They sacrifice much time to make certain clients matters are handled appropriately, even if it involves working late at night.  

Mr. Calloway is director of the OBA Management Assistance Program. Need a quick answer to a tech problem or help resolving a management dilemma?  Contact him at 405-416-7008, 800-522-8065 or jimc@okbar.org. It’s a free member benefit!

Originally published in the Oklahoma Bar Journal -- Oct. 12, 2013 -- Vol. 84, No. 27.



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Tuesday, March 18, 2014

UP tops bar exam; 1,174 make it | Inquirer News

See - UP tops bar exam; 1,174 make it | Inquirer News





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MANILA, Philippines—University of the Philippines led the 1,174  or 22.18 percent examinees out of 5,292 passed the 2013 Bar examination.
UP’s Nielson G. Pangan topped the Bar with the score of 85.80. He is the first law graduate from UP to top the exam after eight years. The last to top the Bar from UP was Joan De Venecia in 2005.
Bar examination committee chairman, Associate Justice Arturo Brion, said the passing rate has been adjusted from 75 percent to only 73 percent.
Brion said if not adjusted, only 694 or 13.13 percent will pass the exam.
He said examinees are problematic in the multiple choice questions, “but generally, they did very well with the essay type of examination.”
The 2013 Bar examination is the 112th Bar examination conducted in the Philippines. Since 2000, this is the 6th with the lowest passing rate. The lowest since 2000 is during the 2012 exam with only 17.76 percent followed by 19.68 percent in 2002 then 20.26 percent passing percentage in 2010; 20.48 percent in 2000; 20.58 percent in 2008.
A total of 5,641 filed a petition to take the 2013 exams. Of the 5,641, only 5,593 were allowed to take the exam while 4 applications were denied and 44 have withdrawn.
Out of the 5,593, only 5,303 examinees appeared on the first Sunday of the exam. The number further went down to 5,297 examinees on the second Sunday, and 5,292 finished the last Sunday of the exam.
Oath-taking will be on April 28, 2014 at the Philippine International Convention Center.

The top 10 passers are:
1st Place: Pangan, Nielson G. (University of the Philippines)-85.80%
2nd Place: Oyales, Mark Xavier D. (University of the Philippines), and Wilwayco, Dianna Louise R. (Ateneo de Manila University)-85.45%
3rd Place: Ortea, Rudy V. (University of Batangas)-84.20%
4th Place: Mopia, Eden Catherine B. (University of the Philippines)-84.05%
5th Place: Mercado-Gephart, Tercel Maria G. (University of San Carlos)-83.90%
6th Place: Sarausad, Manuel Elijah J. (University of Cebu)-83.80%
7th Place: Suyat, Katrine Paula V. (San Beda College – Manila)-83.75%
8th Place: Tiu, Jr., Michael T. (University of the Philippines)-83.70%
9th Place: Fulgueras, Marjorie Ivory S. (Ateneo de Manila University)-83.65%
10th Place: Arnesto, Cyril G. (University of the Philippines)-83.60%

See the complete list of passers:


RELATED STORIES

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Read more: http://newsinfo.inquirer.net/586646/1174-of-5-292-pass-bar-exam#ixzz2wIk1eqBe
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3 law school grads from the provinces shine in 2013 Bar exams | News | GMA News Online

See - 3 law school grads from the provinces shine in 2013 Bar exams | News | GMA News Online





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On a list usually dominated by big Metro Manila-based universities, three graduates of law schools in the provinces managed to make their mark as 2013 Bar exams top passers.

Rudy Ortea, 2013 Bar exam third placer, became the first law graduate from the University of Batangas (UB) to make it to the elite list of Bar exam Top 10 passers.

Ortega graduated valedictorian under the Juris Doctor Program of the UB College of Law Batch 2013, according to a post from the university's official Facebook page.

Two law school graduates from Cebu also made it to the 2013 Bar exams Top 10—Tercel Mercado-Gephart of the University of San Carlos, who finished fifth, and sixth-placer Manuel Elijah Sarausad of the University of Cebu.

The 2013 Bar exams have been the strongest showing from provincial schools over the past six years, when only one or two graduates from law colleges and universities outside Metro Manila managed to make it to the Bar exams Top 10.

During the 2009 Bar exams, all of those who made it to the Top 10 were from Metro Manila-based schools.

For the past seven years, Bar exam first placers have also come from law schools located in Metro Manila.

The last time a provincial law school graduate topped the Bar exams was in 2006, when Noel Neil Malimba of the University of the Cordillera bested all other examinees with a grade of 87.6 percent. Andreo Calonzo/KBK, GMA News



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Saturday, March 8, 2014

Local real property tax assessments; remedies. - October 2013 Philippine Supreme Court Decisions on Tax Law | LEXOTERICA: A PHILIPPINE BLAWG

See - October 2013 Philippine Supreme Court Decisions on Tax Law | LEXOTERICA: A PHILIPPINE BLAWG





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Local Government Code; real property tax; assessment; administrative remedies; payment under protest. Section 252 and section 222 of the Local Government Code sets out the administrative remedies available to a taxpayer or real property owner who does not agree with the assessment of the real property tax sought to be collected. The language of the law is clear and no interpretation is needed. Section 252 emphatically directs that the taxpayer/real property owner questioning the assessment should first pay the tax due before his protest can be entertained. Secondly, within the period prescribed by law, any owner or person having legal interest in the property not satisfied with the action of the provincial, city or municipal assessor in the assessment of his property may file an appeal with the Local Board of Assessment Appeals (LBAA) of the province or city concerned. Thereafter, within thirty days from receipt, he may elevate, by filing a notice of appeal, the adverse decision of the LBAA with the Central Board of Assessment Appeals. Camp John Hay Development Corporation v. Central Board of Assessment Appeals, G.R. No. 169234. October 2, 2013.
Local Government Code; real property tax; assessment; administrative remedies; claim for exemption. A claim for exemption from payment of real property taxes does not actually question the assessor’s authority to assess and collect such taxes, but pertains to the reasonableness or correctness of the assessment by the local assessor, a question of fact which should be resolved, at the very first instance, by the Local Board of Assessment Appeals. This may be inferred from section 206 (Proof of Exemption of Real Property from Taxation) of the Local Government Code. By providing that real property not declared and proved as tax-exempt shall be included in the assessment roll, section 206 implies that the local assessor has the authority to assess the property for realty taxes, and any subsequent claim for exemption shall be allowed only when sufficient proof has been adduced supporting the claim. Therefore, if the property being taxed has not been dripped from the assessment roll, taxes must be paid under protest if the exemption from taxation is insisted upon.  Camp John Hay Development Corporation v. Central Board of Assessment Appeals, G.R. No. 169234. October 2, 2013.
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Input VAT refund - October 2013 Philippine Supreme Court Decisions on Tax Law | LEXOTERICA: A PHILIPPINE BLAWG

See - October 2013 Philippine Supreme Court Decisions on Tax Law | LEXOTERICA: A PHILIPPINE BLAWG





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National Internal Revenue Code; value-added tax (“VAT”); refund of input VAT.Prior to the issuance of Bureau of Internal Revenue (BIR) Ruling No. DA-489-03, the BIR’s actual administrative practice was to contest simultaneous filing of claims at the administrative and judicial levels, until the Court of Appeals declared in the case of Commissioner v. Hitachi Computer Products (Asia) Corporation (the “Hitachi case”) that the BIR’s position was wrong. The Hitachi case is the basis of BIR Ruling No. DA-489-03 dated December 10, 2003 allowing simultaneous filing. From then on, taxpayers could rely in good faith on BIR Ruling No. DA-489-03  until the Court held in the case of Commissioner of Internal Revenue v. Aichi Forging Company of Asia, Inc. (the “Aichi case”), promulgated on October 6, 2010, that the 120+30 day period is compulsory. Strict observance of the 120+30 day period is the presently controlling doctrine. Judicial and administrative claims simultaneously filed during the period from the promulgation of BIR Ruling No. DA-489-03 until the promulgation of the Aichi case, are treated as valid claims. Commissioner of Internal Revenue v. San Roque Power Corporation, G.R. No. 187485/G.R. No. 196113/G.R. No. 197156. October 8, 2013.
National Internal Revenue Code; claim for refund of input VAT; limited applicability of operative fact doctrine. The Court applied the doctrine of operative fact when it recognized the simultaneous filing during the period between December 10, 2003, when BIR Ruling No. DA-489-03 was issued, and October 6, 2010, when the Court promulgated its decision in the Aichi case declaring the 120 + 30 day periods mandatory and jurisdictional thus reversing BIR Ruling No. DA-489-03. The doctrine of operative fact is incorporated in section 246 (non-retroactivity of rulings) of the National Internal Revenue Code (the “Tax Code”).  Under section 246, taxpayers may rely upon a rule or ruling issued by the Commissioner of Internal Revenue from the time the rule or ruling is issued up to its reversal by the Commissioner or the Court. The reversal is not given retroactive effect. This, in essence, is the doctrine of operative fact. There must, however, be a rule or ruling issued by the Commissioner that is relied upon by the taxpayer in good faith. A mere administrative practice, not formalized into a rule or rulings, will not suffice because such a mere administrative practice may not be uniformly and consistently applied. An administrative practice, if not formalized as a rule or ruling, will not be known to the general public and can be availed of only by those with informal contacts with the government agency. Since the law has already prescribed in section 246 of the Tax Code how the doctrine of operative fact should be applied, there can be no invocation of the doctrine of operative fact other than what the law has specifically provided in section 246.. Commissioner of Internal Revenue v. San Roque Power Corporation,G.R. No. 187485/G.R. No. 196113/G.R. No. 197156. October 8, 2013.
National Internal Revenue Code; value-added tax (VAT); refund of input VAT; period to file judicial claim.  A taxpayer is required to file an administrative claim for input VAT refund within 2 years from the close of the taxable quarter when the sales were made. The taxpayer will always have 30 days to file the judicial claim for refund even if the Commissioner acts only on the 120th day, or does not act at all during the 120 day period. With the 30 –day period always available to the taxpayer, the taxpayer can no longer file a judicial claim for refund or tax credit of unutilized excess input VAT without waiting for the Commissioner to decide until the expiration of the 120-day period. Failure to comply with the 120-day waiting period violates the doctrine of exhaustion of administrative remedies and renders the petition premature and thus without a cause of action, with the effect that the CTA does not acquire jurisdiction over the taxpayer’s petition. The 120+30 day rule, therefore, is mandatory and jurisdictional. However, BIR Ruling No. DA-489-03 dated December 10, 2003 provided a valid claim for equitable estoppel under section 246 of the National Internal Revenue Code. The aforementioned ruling was classified as a general interpretative rule that was made in response to a query by the very government agency that was tasked to implement the processing of tax refunds and credits. All taxpayers could therefore rely on the aforementioned ruling from the time of its issuance, December 10, 2003, until its reversal in the Case of Aichi which was promulgated on October 6, 2010. Republic of the Philippines represented by the Commissioner of Internal Revenue v. GST Philippines, Inc., G.R. No. 190872. October 17, 2013.
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Withholding tax claims - October 2013 Philippine Supreme Court Decisions on Tax Law | LEXOTERICA: A PHILIPPINE BLAWG

See - October 2013 Philippine Supreme Court Decisions on Tax Law | LEXOTERICA: A PHILIPPINE BLAWG





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National Internal Revenue Code; income tax; creditable withholding tax; claims for tax credit or refund; requisites; certificate of creditable withholding tax. Commissioner of Internal Revenue insists that the fact of withholding had not been established since the original copies of the Certificates of Creditable Tax Withheld at Source were not submitted to the Court of Tax Appeals (CTA) and that the payors or withholding agents or persons who prepared and executed the same were not presented to prove the authenticity of the certificates. Taxpayer presented the original copies of the certificates to the court-commissioned independent certified public accountant (ICPA) who examined the original copies and certified that the copies submitted to the CTA as evidence were faithful reproductions of the original certificates. Said procedure was in accordance with Rule 13 of the Revised Rules of the Court of Tax Appeals provides that one of the duties of an Independent CPA is the “reproduction of, and comparison of such reproduction with, and certification that the same are faithful copies of original documents, and pre-marking of documentary exhibits consisting of voluminous documents.” Section 3 of the same rule provides that the submission of the pre-marked documents is still subject to verification and comparison with the original documents. Commissioner never signified any intention to verify the authenticity of the withholding tax certificates. She did not interpose any objections when the certificates were formally offered in court as part of taxpayer’s evidence. She made no effort to examine the original certificates to determine its authenticity and to ascertain that the photocopies are faithful reproductions by comparing it with the original copies. Hence, she cannot now claim that it was deprived of the opportunity to examine and scrutinize the certificates and other documents submitted by taxpayer. It is not necessary for the person who executed and prepared the Certificates of Creditable Tax Withheld at Source to be presented and to testify personally as to the authenticity of the certificates. The copies of the Certificates of Creditable Tax Withheld at Source when found by the duly commissioned ICPA to be faithful reproductions of the original copies would suffice to establish the fact of withholding. Commissioner of Internal Revenue v. Team [Philippines] Operations Corporation (formerly Mirant [Philippines] Operations Corporation), G.R. No. 185728. October 16, 2013.

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Chinese top list of visa holders in Philippines | Headlines, News, The Philippine Star | philstar.com

See - Chinese top list of visa holders in Philippines | Headlines, News, The Philippine Star | philstar.com





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Chinese top list of visa holders in Philippines

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The Bureau of Immigration main office in Intramuros, Manila. Roberto Verzo
MANILA, Philippines — The Bureau of Immigration announced Friday that there are more Chinese nationals with Philippine visas than any other foreign nationality.
Immigration Commissioner Siegfred Mison said in a state news report that a total of 79,697 Chinese have reported to the agency from January 1 to March 1 this year.
The annual reporting is mandated under the Alien Registration Act of 1950 requiring foreigners with immigrant or non-immigrant visas to register with the bureau within the first 60 days of each year.
Indian nationals, meanwhile, are ranked at a far second with 10,762.
American registrants make the third largest group with 9,058, while Koreans are ranked fourth with 8,367.
According to the agency's records, the top 10 nationalities who have registered are:
Headlines ( Article MRec ), pagematch: 1, sectionmatch: 1
  1. Chinese
  2. Indians
  3. Americans
  4. Koreans
  5. Taiwanese
  6. Japanese
  7. British
  8. Germans
  9. Australians
  10. Indonesians
Most alien registrants have a native-born status with 17,235. Those with working visas, meanwhile, are reported to be 15,122 this year.
Mison said the annual reporting helps the government determine whether a foreigner is still residing in the country or has already left.
BI Alien and Registration Division chief Fortunato Manahan Jr. said that foreign nationals who failed to report before the March 1 deadline can still be  assessed albeit with fines and penalties.
More than P20 million are expected to be raised from the annual reporting fees in 2014.
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