— Criminal Law, Taxation —

TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

October 24, 2018

FACTS: On January 10, 1991, two Informations were filed with the RTC, against Petronila C. Tupaz and her late husband Jose J. Tupaz, Jr., as corporate officers of El Oro Engravers Corp., for nonpayment of deficiency corporate income tax for the year 1979. Criminal Case No. Q-91-17321 was raffled to Branch 105, presided over… Read More TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

— Taxation —

SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies

October 6, 2017

FACTS: Petitioner, registered owners of real properties in Marikina City, with consent of his wife, conveyed by deed of assignment, the properties to the Saints and Angels Realty Corp. (SARC), by virtue of incorporations, in exchange for shares of stock therein with a par value of P2,000,000.0, placed in San Juan’s name and the remaining… Read More SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies