Monthly Archives: August 2013

REVENUE MEMORANDUM CIRCULAR NO. 52-2013 (August 13, 2013): CLARIFYING THE VALIDITY OF UNUSED/UNISSUED PRINCIPAL AND SUPPLEMENTARY RECEIPTS/INVOICES PRINTED PRIOR TO JANUARY 18, 2013 AND OTHER MATTERS

This issuance prescribes the validity period of official receipts and invoices and requires the taxpayer’s Authority to Print Receipt as an attachment to any applications for tax clearance.

Full text here.

Advertisements

RIZAL COMMERCIAL BANKING CORPORATION v. FEDERICO A. SERRA, G.R. No. 203241, July 10, 2013

Civil procedure; Exception to five-year period to move for execution of judgment. The Rules of Court provide that a final and executory judgment may be executed by motion within five years from the date of its entry or by an action after the lapse of five years and before prescription sets in. This Court, however, allows exceptions when execution may be made by motion even after the lapse of five years. These exceptions have one common denominator: the delay is caused or occasioned by actions of the judgment obligor and/or is incurred for his benefit or advantage.

In Camacho v. Court of Appeals, we held that where the delays were occasioned by the judgment debtor’s own initiatives and for her advantage as well as beyond the judgment creditor’s control, the five-year period allowed for enforcement of the judgment by motion is deemed to have been effectively interrupted or suspended.

Full text here.

NATIONAL ARTIST FOR LITERATURE VIRGILIO ALMARIO et al., v. THE EXECUTIVE SECRETARY et al., G.R. No. 189028, July 16, 2013

Pleadings and practice. It has been held that the remedies of prohibition and injunction are preventive and, as such, cannot be availed of to restrain an act that is already fait accompli. Where the act sought to be prohibited or enjoined has already been accomplished or consummated, prohibition or injunction becomes moot.

Nevertheless, even if the principal issue is already moot, this Court may still resolve its merits for the future guidance of both bench and bar. Courts will decide a question otherwise moot and academic if it is “capable of repetition, yet evading review.”

It is an opportune time for the Court to assert its role as republican schoolmaster, a teacher in a vital national seminar. There are times when the controversy is of such character that, to prevent its recurrence and to assure respect for constitutional limitations, this Court must pass on the merits of a case.

Administrative law. We have held that an administrative regulation adopted pursuant to law has the force and effect of law. Thus, the rules, guidelines and policies regarding the Order of National Artists jointly issued by the CCP Board of Trustees and the NCCA pursuant to their respective statutory mandates have the force and effect of law.  Until set aside, they are binding upon executive and administrative agencies, including the President himself/herself as chief executor of laws.

Constitutional law; Equal protection. There was a violation of the equal protection clause of the Constitution when the former President gave preferential treatment to respondents Guidote-Alvarez, Caparas, Mañosa and Moreno.  The former President’s constitutional duty to faithfully execute the laws and observe the rules, guidelines and policies of the NCCA and the CCP as to the selection of the nominees for conferment of the Order of National Artists proscribed her from having a free and uninhibited hand in the conferment of the said award. The manifest disregard of the rules, guidelines and processes of the NCCA and the CCP was an arbitrary act that unduly favored respondents Guidote-Alvarez, Caparas, Mañosa and Moreno.  The conferment of the Order of National Artists on said respondents was therefore made with grave abuse of discretion and should be set aside.

Full text here.

BONIFACIO WATER CORPORATION (formerly BONIFACIO VIVENDI WATER CORPORATION) v. THE COMMISSIONER OF INTERNAL REVENUE, G.R. No. 175142, July 22, 2013

Taxation; Administrative claim for refund. [P]etitioner must show satisfaction of all the documentary and evidentiary requirements before an administrative claim for refund or tax credit will be granted. Perforce, the taxpayer claiming the refund must comply with the invoicing and accounting requirements mandated by the Tax Code, as well as the revenue regulations implementing them.

Thus, the change of petitioner’s name to “Bonifacio GDE Water Corporation,” being unauthorized and without approval of the SEC, and the issuance of official receipts under that name which were presented to support petitioner’s claim for tax refund, cannot be used to allow the grant of tax refund or issuance of a tax credit certificate in petitioner’s favor. The absence of official receipts issued in its name is tantamount to noncompliance with the substantiation requirements provided by law.

Full text here.

BENILDA N. BACASIVIAS v. SANDIGANBAYAN and PEOPLE OF THE PHILIPPINES, G.R. No. 189343, July 10, 2013

Criminal law; Conspiracy. In order to establish the existence of conspiracy, unity of purpose and unity in the execution of an unlawful objective by the accused must be proven. Direct proof is not essential to show conspiracy. It is enough that there be proof that two or more persons acted towards the accomplishment of a common unlawful objective through a chain of circumstances, even if there was no actual meeting among them.

Full text here.

ALFREDO C. LIM, JR. v. SPOUSES TITO S. LAZARO and CARMEN T. LAZARO, G.R. No. 185734, July 3, 2013

Civil procedure; Writ of preliminary attachment subsists until judgment is satisfied. By its nature, preliminary attachment, under Rule 57 of the Rules of Court (Rule 57), is an ancillary remedy applied for not for its own sake but to enable the attaching party to realize upon the relief sought and expected to be granted in the main or principal action; it is a measure auxiliary or incidental to the main action. As such, it is available during its pendency which may be resorted to by a litigant to preserve and protect certain rights and interests during the interim, awaiting the ultimate effects of a final judgment in the case. In addition, attachment is also availed of in order to acquire jurisdiction over the action by actual or constructive seizure of the property in those instances where personal or substituted service of summons on the defendant cannot be effected.

In this relation, while the provisions of Rule 57 are silent on the length of time within which an attachment lien shall continue to subsist after the rendition of a final judgment, jurisprudence dictates that the said lien continues until the debt is paid, or the sale is had under execution issued on the judgment or until the judgment is satisfied, or the attachment discharged or vacated in the same manner provided by law.

In Chemphil Export & Import Corporation v. CA, the Court pronounced that a writ of attachment is not extinguished by the execution of a compromise agreement between the parties.

Full text here.

SALLY GO-BANGAYAN v. BENJAMIN BANGAYAN, JR., G.R. No. 201061, July 3, 2013

Criminal law; Bigamy; Subsequent marriage must be valid. For bigamy to exist, the second or subsequent marriage must have all the essential requisites for validity except for the existence of a prior marriage. In this case, there was really no subsequent marriage. Benjamin and Sally just signed a purported marriage contract without a marriage license. The supposed marriage was not recorded with the local civil registrar and the National Statistics Office. In short, the marriage between Benjamin and Sally did not exist.  They lived together and represented themselves as husband and wife without the benefit of marriage.

Civil law; Property relations of cohabitants. Benjamin and Sally cohabitated without the benefit of marriage. Thus, only the properties acquired by them through their actual joint contribution of money, property, or industry shall be owned by them in common in proportion to their respective contributions.

Full text here.