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Results for “Rules on Civil Procedure”

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Question Political and Public International Law | Non-imprisonment for Debts | ESSAY Medium

Facts: A local community foundation extends PHP 520,000 to D for a farming project. D signs a promissory note but lat...

Facts: A local community foundation extends PHP 520,000 to D for a farming project. D signs a promissory note but later defaults. After trial, the court renders a money judgment in favor of the foundation. D shows take-h...

Citations: Constitution of the Philippines, Article III, Section 20, Rules on Civil Procedure (execution, attachment, garnishment)

Question Commercial and Taxation Laws | Injunction Not Available to Restrain Tax Collection | ESSAY Medium

Apex Manufacturing Co., a VAT-registered taxpayer, is assessed PHP 7,000,000 by the BIR for a deficiency in value-add...

...y in value-added tax for calendar year 2024. The BIR issues a collection order pending judgment on the assessment. Apex Manufacturing petitions for a temporary restraining order to prevent tax collection while the disput...

Citations: National Internal Revenue Code provisions on refunds under protest and the remedy to challenge assessments., Rules on civil procedure governing injunctions and refund actions in tax matters., Philippine Supreme Court jurisprudence recognizing the non-enforceability of injunctions to restrain tax collection and directing remedies through protest/refund actions (e.g., cases discussing the “injunction not available to restrain tax collection” doctrine).

Question Commercial and Taxation Laws | Suability and Personality to Sue | MULTIPLE_CHOICE Medium

In a dispute before the Regional Trial Court of Manila, a Philippine contractor sues a foreign corporation, Atlasis H...

In a dispute before the Regional Trial Court of Manila, a Philippine contractor sues a foreign corporation, Atlasis Holdings, Ltd. The foreign corporation is registered with the Securities and Exchange Commission as a fo...

Citations: John Gokongwei, Jr. v. SEC (178 Phil. 266) - Supreme Court E-Library: https://elibrary.judiciary.gov.ph/assets/dtSearch/dtSearch_system_files/dtisapi6.dll?cmd=getdoc&stgd=yes&DocId=25355&request=special%20fact%20doctrine%20inside%20information%20directors%20stockholders%20capital&index=%2a4aeb4dbdcceeda9b59b85ae3fb22cec0&searchFlags=1249280&autoStopLimit=0&fuzziness=3&SearchForm=

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