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May 18, 2017

Buan vs. OIC Lopez

By With No comments:
Facts:
  • On August 5, 1986, a Special Civil Action was instituted by the Quiapo Church Vendors against Respondent Gemiliano Lopez who was the then Acting Mayor of Manila.
  • The case prayed for that the Lopez be prohibited from arbitrarily, whimsically and capriciously revoking or cancelling their licenses or permit as well as from threatening the physical demolition of their business stalls.
  • There was also a prayer for issuance of TRO which was granted on the same day.
  • On July 7, 1986, another Special Civil Action of prohibition with preliminary injunction was filed by Samahang Kapatiran Sa Hanap Buhay ng Bagong Lipunan against Lopez.
  • The president of the said organization was Rosalina Buan and its press relations officer was Liza Ocampo.
  • The two individuals are also the petitioners in the case at bar.
  • It must be noted that the petitions is grounded on the same facts. (page 7, left)
  • There was also identity of parties or at least such parties represent the same interests in both actions as well as the identity of rights asserted and relief prayed for. 

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May 3, 2017

CIR vs. Stanley Works Sales

By With No comments:
Facts:

  • Stanley Works Sales Phils., Incorporated is a domestic corporation. Stanley Works filed its Annual Income Tax Return for taxable year 1989 with the BIR.
  • On March 19, 1993, the BIR issued to Stanley Works a Pre-Assessment Notice No. 002523 for 1989 deficiency income tax. It was received by the corporation on April 21, 1993.
  • On May 19, 1993, Stanley Works filed a protest letter and requested reconsideration and cancellation of the assessment.
  • On November 16, 1993, a certain Mr. John Ang, on behalf of the corporation, executed a "Waiver of the Defense of Prescription Under the Statute of Limitations of the National Internal Revenue Code" (Waiver). 
  • The Waiver was not signed by Stanley Works or any of its authorized representatives and did not state the date of acceptance as prescribed under Revenue Memorandum Order No. 20-90.
  • Under the terms of the Waiver, Stanley Works waived its right to raise the defense of prescription under Section 223 of the NIRC of 1977 insofar as the assessment and collection of any deficiency taxes for the year ended December 31, 1989, but not after June 30, 1994. 
  • On March 4, 2002, Stanley Works submitted a Supplemental Memorandum alleging that CIR’s right to collect the alleged deficiency income tax has prescribed.
  • The CTA Division ruled that the request for reconsideration did not suspend the running of the prescriptive period to collect deficiency income tax. This decision was affirmed by the CTA en banc.

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