An LN is entirely different and serves a different purpose than an LOA. After an LN has served its purpose, the revenue officer should have properly secured an LOA before proceeding...
Section 50 of the Corporation Code and the by-laws of GCI only require the sending/mailing of the notice of a stockholders' meeting to the stockholders of the corporation. Sending/mailing is different from filing or service under the Rules of Court...
The letter of the law does not demand that the alien spouse should be the one who initiated the proceeding wherein the divorce decree...
The sale of the power plants is not "in the course of trade or business" as contemplated under Section 105 of the NIRC, and thus, not subject to VAT...
Every child is a work of art, a kind of its own, a masterpiece like no other. Each journey is a special story of abounding love...
She’s a perfect reflection of a soul wrapped in the age of innocence, unblemished by the tyranny of time, unscathed by the ruthlessness...
The Supreme Court laid down in Saluday vs. People the guidelines in the conduct of bus searches. Whenever compliant with these guidelines, a routine inspection at the terminal or of the vehicle itself while in transit constitutes a reasonable search...
For VAT purposes, the gross receipts of an HMO do not include the amounts earmarked and actually spent for medical utilization of its members...
The purpose of the business-enterprise transfer is to protect the creditors of the business by allowing them a remedy against the new owner...
Natural-born Filipino citizens who lost their Philippine citizenship by reason of naturalization as citizens of a foreign country may reacquire their Philippine citizenship pursuant to Republic Act No. 9225...
Although the suspension of payment by the buyer was valid, he is still liable to pay the interest as agreed upon...
An inspection of a public transport bus is a reasonable search, which is beyond the ambit of the constitutional protection...
Success is won by those who do not give up but keep on trying. Failure merely delays success. Failure does not prevent success...
Perhaps, some things are simply meant to be. But, I would rather believe that love does make things happen for it was love that sustained me through the woes and pains of being a law student...
For DS metering machine users, the payment of the DST upon loading/reloading is merely an advance payment for future application...
The time during which the corporation, through its own officers, may conduct the liquidation of its assets and sue and be sued as a corporation is limited to three years from the time the period of dissolution commences...
Republic act No. 6552, the Realty Installment Buyer Act, was enacted ‘to protect buyers of real estate on installment payments against onerous and oppressive conditions' (Sec. 2)...
In real estate appraisal, the appraiser normally uses three approaches: 1) market data approach, 2) cost approach, and 3) income approach...