Latest Entries »

SC CASE 2022-0036: TASK FORCE ABONO-FIELD INVESTIGATION OFFICE, OFFICE OF THE OMBUDSMAN VS. EUGENE P. DURUSAN, EDUARDO L. TORRES, CECILIA C. ALMAJOSE, ROMULO P. ARCILLA, JR., VICTORINA A. OLEA, VIRGILIO R. ESGUERRA, AND DANILO R. RUMBAWA (G.R. NO. 229026-31, 27 APRIL 2022, LEONEN, J.) (SUBJECT/S: COLLUSION IN BIDDING; GROSS DISHONESTY; PROVINCIAL ACCOUNTANT NOT LIABLE) (BRIEF TITLE: OMBUDSMAN VS DURUSAN ET AL)

Filed under: LATEST SUPREME COURT CASES — Leave a comment
August 1, 2022

 

DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

IT WAS DISCOVERED THAT THE MEMBERS OF THE AWARDS COMMITTEE COLLUDED WITH EACH OTHER TO ENSURE THAT A COMPANY WOULD  GET THE CONTRACT TO SUPPLY AN OVERPRICED ORGANIC FERTILIZER.

WHAT WERE THE ACTS OR OMISSIONS COMMITTED BY RESPONDENTS?

HOW ABOUT THE PROVINCIAL ACCOUNTANT? SHE WAS NOT LIABLE SINCE THE DOCUMENTS PRESENTED TO HER FOR REVIEW WERE IN ORDER.

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.

sceb091Download

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”.

Comment

SC CASE 2022-0035: FRITZ BRYN ANTHONY M. DELOS SANTOS VS. COMMISSIONER OF INTERNAL REVENUE (G.R. NO. 222548, 22 JUNE 2022, LEONEN, J.) (SUBJECT/S: TAX ON CONDO DUES; WHEN IS A CASE CONSIDERED MOOT?)(BRIEF TITLE: DE LOS SANTOS VS CIR)

Filed under: LATEST SUPREME COURT CASES — Leave a comment
July 30, 2022

 

DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

PETITIONER IS A CONDOMINIUM RESIDENT. HE WAS QUESTIONING THE LEGALITY OF A BIR CIRCULAR IMPOSING INCOME TAX, VAT AND WITHHOLDING TAX ON CONDOMINIUM DUES. THE SUPREME COURT SAID IT WILL NOT RULE ON THE PETITION BECAUSE IT IS ALREADY MOOT. DECISIONS HAVE BEEN ISSUED DECLARING THE CIRCULAR INVALID.

WHEN IS A CASE CONSIDERED MOOT?

WHEN IT LOSES ITS JUSTICIABILITY DUE TO A SUPERVENING EVENT WHICH TAKES AWAY ITS PRACTICAL USE OR VALUE.

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.

scd-2022-0035-fritz-bryn-anthony-m.-delos-santos-vs.-commissioner-of-internal-revenueDownload

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”.

Comment

SC CASE 2022-0034: REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE ANTI-MONEY LAUNDERING COUNCIL VS. ROBERTO V. ONGPIN, ET AL. (G.R. NO. 207078, 20 JUNE 2020, LEONEN, J.) (SUBJECT/S: ANTI MONEY LAUNDERING; GOVT MUST PRESENT EVIDENCE TO CONNECT THE MONEY TO THE ILLEGAL ACTIVITY) (BRIEF TITLE: REPUBLIC VS ONGPIN ET AL)

Filed under: LATEST SUPREME COURT CASES — Leave a comment

DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

IT IS NOT ENOUGH THAT THE BANK ACCOUNTS INVOLVE COVERED OR SUSPICIOUS TRANSACTIONS. GOVERNMENT MUST PRESENT EVIDENCE THAT THESE ACCOUNTS ARE RELATED TO THE ALLEGED UNLAWFUL ACTIVITY. IN THIS CASE THE GOVT FAILED TO ESTABLISH PROBABLE CAUSE.

WHAT ARE COVERED TRANSACTIONS? SUSPICIOUS TRANSACTIONS?

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.

scd-2022-0034-republic-of-the-philippines-represented-by-the-anti-money-laundering-council-vs.-roberto-v.-ongpin-et-al.Download

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”.

Comment