Year: 2024

**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.…

**Title:** Pentacapital Investment Corporation vs. Makilito B. Mahinay **Facts:** Petitioner Pentacapital Investment Corporation (‘Pentacapital’) filed a complaint for a sum of money against respondent Makilito Mahinay for unpaid loans amounting to a total of PHP 1,936,800.00. These loans were evidenced by two promissory notes dated February 23, 1996. Despite demands, Mahinay failed to pay, prompting…

**Title:** Gonzalo P. Nava vs. Commissioner of Internal Revenue, G.R. No. L-20193, Decision September 25, 1961, 121 Phil. 117 **Facts:** – May 15, 1951: Gonzalo P. Nava filed his 1950 income tax return. – May 15, 1951: The Commissioner of Internal Revenue assessed Nava for P4,952.00 based on the return. Nava paid half, leaving a…

### Title: Commissioner of Internal Revenue vs. Court of Appeals, Atlas Consolidated Mining and Development Corporation, and Court of Tax Appeals (G.R. No. 104151 & G.R. No. 105563) ### Facts: **[Detailed Series of Events]** 1. **Assessments Issued:** On April 9, 1980, the Commissioner of Internal Revenue (CIR) assessed Atlas Consolidated Mining and Development Corporation (ACMDC)…

**Title:** San Miguel Corporation vs. Commissioner of Internal Revenue, G.R. No. 257697 & G.R. No. 259446 **Facts:** In 2011, the Philippine Supreme Court in the case of Commissioner of Internal Revenue v. Filinvest ruled that instructional letters, and cash and journal vouchers can qualify as loan agreements subject to Documentary Stamp Tax (DST). Following this…

### Title: **Rural Bank of Sta. Maria, Pangasinan vs. Court of Appeals, Rayandayan, Arceño** ### Facts: 1. **Initial Ownership and Mortgage**: A parcel of land in Baguio City, originally part of a larger tract owned by Behis, was mortgaged by Manuel Behis to the Rural Bank of Sta. Maria, Pangasinan on October 23, 1978, securing…

**Title: Ramon Ching and Po Wing Properties, Inc. v. Joseph Cheng, Jaime Cheng, Mercedes Igne and Lucina Santos** **Facts:** 1. Antonio Ching owned significant assets and properties, including Po Wing Properties, Inc. 2. It is alleged that Antonio Ching had children from two women. Ramon Ching claimed to be his only child with his common-law…

### Title: Commissioner of Internal Revenue vs. GJM Philippines Manufacturing, Inc., G.R. No. 203554, February 29, 2016 — ### Facts: 1. **Initial Filing**: On April 12, 2000, GJM Philippines Manufacturing, Inc. (GJM) filed its Annual Income Tax Return for the year 1999. 2. **Bankruptcy and Ownership Transfer**: In December 2001, Warnaco (ITK) Ltd., GJM’s parent…

— ### Title: **Commissioner of Internal Revenue vs. Pascor Realty and Development Corporation, et al.** — ### Facts: 1. **Investigation Authorization:** BIR Commissioner Jose U. Ong authorized Revenue Officers under Letter of Authority No. 001198 to examine Pascor Realty and Development Corporation (PRDC) for years 1986, 1987, and 1988. 2. **Assessment Recommendation:** Examinations recommended issuance…