Category: LATEST SUPREME COURT CASES


DISPOSITIVE:

“WHEREFORE, the petition is DENIED. The Decision dated March 30, 2017 and the Resolution dated September 18, 2017 of the Court of Tax Appeals En Banc in CTA EB Nos. 1244 and 1345 are AFFIRMED.

So Ordered.”

SUBJECTS/DOCTRINES:

DKS IS PERFORMING SERVICES TO FOREIGN CLIENTS. CAN DKS CLAIM INPUT TAX CREDITS FOR THESE SERVICES.

YES. BECAUSE WHILE THESE ARE VAT ZERO RATED THEY ARE STILL VAT COVERED BUT ONLY THEIR VAT RATE IS ZERO.

WHAT ARE THE REQUIREMENTS SO DKS CAN AVAIL OF SUCH INPUT VAT CREDITS?

FIRST, DKS MUST BE VAT-REGISTERED. SECOND THE FOREIGN CLIENTS MUST BE COMPANIES REGISTERED ABROAD. THIRD THEY MUST NOT ENGAGE IN BUSINESS IN THE PHILIPPINES.

DID DKS CLAIM SUCH VAT INPUT CREDITS?

NOT ALL BECAUSE DKS FAILED TO SUBMIT PROOFS THAT ALL OF THEIR FOREIGN CLIENTS ARE NOT DOING BUSINESS IN THE PHILIPPINES.

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW. IF FILE DOES NOT APPEAR ON SCREEN GO TO DOWNLOAD. IT IS THE FIRST ITEM. OPEN IT.

NOTE: TO RESEARCH ON A TOPIC IN YAHOO OR GOOGLE SEARCH  JUST TYPE “attybulao and the topic”. EXAMPLE: TO RESEARCH ON FORUM SHOPPING JUST  TYPE “attybulao and forum shopping”.

DISPOSITIVE:

“WHEREFORE, the Petition is DENIED. The Decision dated May 23, 2018 and the Resolution dated June 20, 2019 of the Court of Appeals in CA-GR CV No. 107654 are AFFIRMED.

So Ordered.”

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW. IF FILE DOES NOT APPEAR ON SCREEN GO TO DOWNLOAD. IT IS THE FIRST ITEM. OPEN IT.

NOTE: TO RESEARCH ON A TOPIC IN YAHOO OR GOOGLE SEARCH  JUST TYPE “attybulao and the topic”. EXAMPLE: TO RESEARCH ON FORUM SHOPPING JUST  TYPE “attybulao and forum shopping”.

DISPOSITIVE:

“WHEREFORE, the Petition for Review on Certiorari is DENIED.  The Decision and Resolution of the Court of Appeals in CA-G.R. SP No. 132942, dated May 12, 2014 and August 11, 2014 respectively are hereby AFFIRMED.

So Ordered.”

SUBJECTS/DOCTRINES/DIGEST:

PETITIONER DIAZ QUESTIONED THE LEGALITY OF THE SEARCH WARRANT BECAUSE IT DID NOT STATE THE NO. OF HER HOUSE WHICH IS NO. 172. SHE SAID THERE SHOULD BE SUFFICIENT DEFINITENESS. IS HER CONTENTION CORRECT?

NO. THERE WERE SKETCHES DRAWN AS WELL AS FLOOR PLAN CLEARLY INDICATING THE PLACE OF PETITIONER. THE RULE IS THAT A DESCRIPTION OF THE PLACE TO BE SEARCHED IS SUFFICIENT IF BY SUCH A DESCRIPTION THE OFFICER CAN ASCERTAIN AND IDENTIFY THE PLACE.

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW. IF FILE DOES NOT APPEAR ON SCREEN GO TO DOWNLOAD. IT IS THE FIRST ITEM. OPEN IT.

NOTE: TO RESEARCH ON A TOPIC IN YAHOO OR GOOGLE SEARCH  JUST TYPE “attybulao and the topic”. EXAMPLE: TO RESEARCH ON FORUM SHOPPING JUST  TYPE “attybulao and forum shopping”.