Sadsad Tamesis Legal and Accountancy Firm

Jurisprudence

Is a VAT assessment void if the taxpayer files a late reply to the PAN? PHOTO: StrreetOnCamara

Is a VAT assessment void if the taxpayer files a late reply to the PAN? | G.R. No. 272354

In this case, a company challenged a deficiency VAT assessment, arguing that the BIR failed to consider its explanations and supporting documents, allegedly violating Section 228 of the NIRC and due process standards under jurisprudence. The Supreme Court examined whether missing the 15-day reglementary period to reply to the PAN invalidates the assessment and whether due process was still observed during the administrative and judicial stages.

Is a VAT assessment void if the taxpayer files a late reply to the PAN? | G.R. No. 272354 Read More »

Is a Fast-Food Chain Liable When a Baby Falls During a Mascot Photo-Op? PHOTO: Syda Productions

Is a Fast-Food Chain Liable When a Baby Falls During a Mascot Photo-Op? | Spouses Latonio vs. McGeorge Food Industries, Inc., G.R. No. 206184

For a recovery of damages, there must be both a right of action for a legal wrong inflicted by the defendant and damage resulting to the plaintiff therefrom. Both must exist since damages are merely part of the remedy allowed for the injury caused by a breach or wrong.

Is a Fast-Food Chain Liable When a Baby Falls During a Mascot Photo-Op? | Spouses Latonio vs. McGeorge Food Industries, Inc., G.R. No. 206184 Read More »

Are derogatory remarks made in a private Facebook setting a violation of Code of Professional Responsibility? | PHOTO: Tanzim Graphic Zone's & PMLM/CANVA

Are derogatory remarks made in a private Facebook profile a violation of Code of Professional Responsibility? |  A.M. No. 21-06-20-SC

A lawyer’s “locked” profile or privacy settings do not shield them from liability. Citing Belo-Henares v. Guevarra, the Supreme Court held that there is no “reasonable expectation of privacy” for Facebook posts because privacy tools are not foolproof, as information shared with “friends” can easily be shared or leaked to others outside the intended circle.

Are derogatory remarks made in a private Facebook profile a violation of Code of Professional Responsibility? |  A.M. No. 21-06-20-SC Read More »

Can tax declarations be considered as proof of ownership instead of a registered title? PHOTO: Stoica Adrian

Can tax declarations be considered as proof of ownership instead of a registered title? | Ebancuel, et al. v. Acierto, et  al., G.R. No. 214540

NO. The respondents’ tax declarations are insufficient proof of ownership. A tax declaration does not prove ownership, but rather serves as an indicium of possession in the concept of ownership.

Can tax declarations be considered as proof of ownership instead of a registered title? | Ebancuel, et al. v. Acierto, et  al., G.R. No. 214540 Read More »

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