Year: 2024

### Title: **City of Angeles vs. Angeles City Electric Corporation (AEC), G.R. No. 636 Phil. 43** ### Facts: **Procedural Timeline:** 1. **Legislative Franchise and Initial Tax Exemption:** – June 18, 1964: Angeles City Electric Corporation (AEC) granted a franchise under Republic Act No. 4079 to operate an electric power system, with the payment of franchise…

### Tambunting Pawnshop, Inc. v. Commissioner of Internal Revenue **Title:** Tambunting Pawnshop, Inc. v. Commissioner of Internal Revenue, 624 Phil. 507 (2009) **Facts:** – **January 15, 2003:** The Commissioner of Internal Revenue (CIR) sent Tambunting Pawnshop, Inc. an assessment notice for various tax deficiencies amounting to P3,550,582.14 for the year 1999. – **Assessment Breakdown:** –…

**Title: Commissioner of Internal Revenue vs. Yumex Philippines Corporation** **Facts:** 1. **March 4, 2010**: The Revenue District Officer (RDO) issued a Notice of Informal Conference to Yumex Philippines Corporation (Yumex), notifying Yumex of a preliminary assessment of various taxes and a compromise penalty. 2. **August 2010**: In response, Yumex asserted its status as a Philippine…

### Title: Rebusquillo vs. Gualvez, G.R. No. 204401, June 4, 2014 ### Facts: On October 26, 2004, petitioners Avelina Abarientos Rebusquillo and Salvador Orosco filed a complaint before the Regional Trial Court (RTC) of Legazpi City for annulment and revocation of an Affidavit of Self-Adjudication and a Deed of Absolute Sale. Avelina, one of Eulalio…

**Title:** **Petron Corporation vs. Commissioner of Internal Revenue** **Facts:** Petron Corporation, a Board of Investment (BOI) registered enterprise engaged in petroleum production, acquired Tax Credit Certificates (TCCs) from BOI-registered entities. These TCCs were used by Petron to pay its excise tax liabilities for the years 1993 to 1997, with the necessary documents and approvals from…

**Title:** De Leon vs. Dela Llana – Application of Res Judicata in Ejectment Cases **Facts:** 1. **Initial Dispute:** – In 1999, Robert de Leon leased a portion of a 541 square-meter property in Nabunturan, Compostela Valley from Gilbert dela Llana to use as a lottery outlet through an undated contract of lease. – In 2005,…

Title: Askay vs. Fernando A. Cosalan Facts: Askay, an illiterate Igorrote between 70 and 80 years of age, and Fernando A. Cosalan, his nephew by marriage and the municipal president of Tublay, entered into a transaction regarding the Pet Kel Mineral Claim. Askay had originally obtained the title to the claim in 1907. According to…

### Title: Orduña vs. Fuentebella, Marcos Cid, Benjamin Cid, Banta, and Gabriel Jr. (636 Phil. 151) ### Facts: This case revolves around a residential lot located in Baguio City, originally owned by Armando Gabriel, Sr. (Gabriel Sr.). Gabriel Sr. sold the lot to Antonita Orduña (Antonita) in 1996 through an oral agreement, with payments made…

**Title: Republic of the Philippines vs. Francisco Ricarte, 224 Phil. 152 (1980)** **Facts:** 1. On March 2, 1959, Francisco Ricarte filed his income tax return for the year 1958. 2. On April 6, 1959, the Bureau of Internal Revenue (BIR) assessed Ricarte’s income tax liability at P222.00, which he paid in two installments on May…

### Title: Catindig vs. Vda. de Meneses (656 Phil. 361, 2009) #### Facts: 1. **Property in Question:** A parcel of land known as Masusuwi Fishpond located in Malolos, Bulacan, originally titled under Transfer Certificate of Title (TCT) No. T-1749 issued in the name of the late Rosendo Meneses, Sr. 2. **Parties:** Respondent Aurora Irene C.…