This document outlines the course outline for a Basic Taxation Law course. It covers several topics related to taxation law in the Philippines under the National Internal Revenue Code (NIRC). The major sections covered include Estates and Trusts, Gift and Donor's Tax, Value Added Tax, Tax Remedies under the NIRC, Judicial Remedies, and Statutory Offenses and Penalties. For each section, it lists the relevant sections of the NIRC and also provides a list of related case references. The overall document provides a comprehensive overview of the topics and scope to be covered in a Basic Taxation Law course as defined by the relevant laws and previous court cases on the issues.
This document contains the syllabus for Civil Procedure 1 taught by Dean Salvador N. Moya II at Tomas Claudio Colleges College of Law. It outlines the general principles of civil procedure, including jurisdiction and parties to civil actions. It also summarizes key cases related to each topic. The syllabus is intended to guide students in understanding the important concepts and jurisprudence related to civil procedure.
This document is the syllabus for Civil Procedure 2 taught by Dean Salvador N. Moya II at Tomas Claudio Colleges College of Law. It outlines the course content, which covers Rules 40-58 of the Rules of Court on appellate procedure and provisional legal remedies. For each rule, it lists relevant case citations and brief descriptions. The document provides an overview of the key topics and cases that will be examined in the Civil Procedure 2 course.
Cases for formation_of_contract_of_sale_and_consummationNichaelMadria
This document outlines the formation and consummation of contracts of sale under Philippine law. It discusses the key elements and cases related to option contracts, rights of first refusal, acceptance of offers, deviations from agreements, sales by auction, earnest money, and differences between earnest money and option money in the formation stage. It also covers the formal requirements of sales, obligations of buyers and sellers, delivery issues, double sales, and other elements in the consummation stage. The document provides an extensive overview of the legal principles and jurisprudence governing real estate and property sales contracts in the Philippines.
NBI, Inc. and William J. Amann, Esq. presents: The Automatic Stay and Bank...William J. Amann
It is my honor to present a 90 minute national, teleconference on the Bankruptcy Code's Automatic Stay (11 U.S.C. sec. 362). Join us for an insightful, fast-paced, comprehensive and lively discussion of the Automatic Stay. This seminar is perfect for attorneys at any practice level, bankers, lenders, business owners and debtors. The seminar promises to be educational but interesting and a lasting and exceptional resource.
The document summarizes the purpose and scope of the automatic stay provision in the US Bankruptcy Code (Section 362). It discusses how the automatic stay gives debtors breathing room from creditors, prevents unequal treatment of creditors, and allows for orderly reorganization or liquidation proceedings. The stay prohibits collection efforts, harassment, foreclosure actions, and generally fixes creditors' rights and priorities as of the petition date.
1. The SEC filed a complaint against MiMedx Group, Inc., Parker Petit, William Taylor, and Michael Senken alleging they engaged in a wide-ranging fraud to artificially inflate MiMedx's reported revenue from 2013 through 2017.
2. The complaint alleges that Petit, Taylor, and Senken, senior executives at MiMedx, orchestrated a fraud involving improper revenue recognition from sales to five of MiMedx's largest distributors due to undisclosed side agreements that changed the payment terms.
3. This resulted in MiMedx misstating millions of dollars in revenue in its financial statements. The fraud was eventually disclosed, and from February to July 2018 MiMedx's stock
This brief appeals a judgment finding additional parties liable as alter egos of the original plaintiff. It argues: 1) The trial court found the original plaintiff controlled his own litigation, so other parties cannot be liable. 2) The finding of alter ego liability was based on an unsupported finding that one of the additional parties refused document production, violating due process. 3) The additional parties, including trusts, cannot be alter egos under the law because they are legally separate from the original plaintiff. The judgment should be reversed.
This document contains the syllabus for Civil Procedure 1 taught by Dean Salvador N. Moya II at Tomas Claudio Colleges College of Law. It outlines the general principles of civil procedure, including jurisdiction and parties to civil actions. It also summarizes key cases related to each topic. The syllabus is intended to guide students in understanding the important concepts and jurisprudence related to civil procedure.
This document is the syllabus for Civil Procedure 2 taught by Dean Salvador N. Moya II at Tomas Claudio Colleges College of Law. It outlines the course content, which covers Rules 40-58 of the Rules of Court on appellate procedure and provisional legal remedies. For each rule, it lists relevant case citations and brief descriptions. The document provides an overview of the key topics and cases that will be examined in the Civil Procedure 2 course.
Cases for formation_of_contract_of_sale_and_consummationNichaelMadria
This document outlines the formation and consummation of contracts of sale under Philippine law. It discusses the key elements and cases related to option contracts, rights of first refusal, acceptance of offers, deviations from agreements, sales by auction, earnest money, and differences between earnest money and option money in the formation stage. It also covers the formal requirements of sales, obligations of buyers and sellers, delivery issues, double sales, and other elements in the consummation stage. The document provides an extensive overview of the legal principles and jurisprudence governing real estate and property sales contracts in the Philippines.
NBI, Inc. and William J. Amann, Esq. presents: The Automatic Stay and Bank...William J. Amann
It is my honor to present a 90 minute national, teleconference on the Bankruptcy Code's Automatic Stay (11 U.S.C. sec. 362). Join us for an insightful, fast-paced, comprehensive and lively discussion of the Automatic Stay. This seminar is perfect for attorneys at any practice level, bankers, lenders, business owners and debtors. The seminar promises to be educational but interesting and a lasting and exceptional resource.
The document summarizes the purpose and scope of the automatic stay provision in the US Bankruptcy Code (Section 362). It discusses how the automatic stay gives debtors breathing room from creditors, prevents unequal treatment of creditors, and allows for orderly reorganization or liquidation proceedings. The stay prohibits collection efforts, harassment, foreclosure actions, and generally fixes creditors' rights and priorities as of the petition date.
1. The SEC filed a complaint against MiMedx Group, Inc., Parker Petit, William Taylor, and Michael Senken alleging they engaged in a wide-ranging fraud to artificially inflate MiMedx's reported revenue from 2013 through 2017.
2. The complaint alleges that Petit, Taylor, and Senken, senior executives at MiMedx, orchestrated a fraud involving improper revenue recognition from sales to five of MiMedx's largest distributors due to undisclosed side agreements that changed the payment terms.
3. This resulted in MiMedx misstating millions of dollars in revenue in its financial statements. The fraud was eventually disclosed, and from February to July 2018 MiMedx's stock
This brief appeals a judgment finding additional parties liable as alter egos of the original plaintiff. It argues: 1) The trial court found the original plaintiff controlled his own litigation, so other parties cannot be liable. 2) The finding of alter ego liability was based on an unsupported finding that one of the additional parties refused document production, violating due process. 3) The additional parties, including trusts, cannot be alter egos under the law because they are legally separate from the original plaintiff. The judgment should be reversed.
This document summarizes a Tax Court memorandum opinion regarding the IRS's determination to maintain a tax lien against the petitioner. The petitioner proposed two offers-in-compromise and a partial payment installment agreement to settle his unpaid tax liabilities from 2000-2002, totaling around $65,000. The Tax Court found that the settlement officer did not abuse their discretion in rejecting the petitioner's collection alternatives because the offers-in-compromise were both less than the petitioner's reasonable collection potential as calculated under IRS guidelines, and the installment agreement lacked specified payment details. The court also found the settlement officer properly included the cash surrender value of the petitioner's life insurance policies as an asset in determining reasonable collection potential.
This motion seeks to compel judgment debtor Stephen Gaggero to produce documents in response to a request for production from the judgment creditors Knapp, Petersen & Clarke, Stephen Ray Garcia, Stephen Harris, and Andre Jardini (KPC) related to enforcing their judgment. KPC argues that Gaggero's responses improperly withheld relevant documents and asserted invalid claims of privilege. KPC requests the court order production of the requested documents, award $10,840 in attorney fees for bringing this motion, and sanction Gaggero's attorney $5,000 for obstructing discovery.
1373 final order forfeiture $12,000,000_salvatore pelullomalp2009
This document is a final order of forfeiture from a United States District Court case against Salvatore Pelullo related to RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, and money laundering conspiracy. It lists specific assets to be forfeited that were connected to the criminal charges, including vehicles, bank accounts, stock, and cash. It also orders a money judgment forfeiture of $12 million representing proceeds from the criminal conduct. The order is based on evidence presented at trial and jury verdicts finding the defendants guilty on all counts charged in the indictment.
This document summarizes a Tax Court case regarding whether the Tax Court has jurisdiction to redetermine penalties assessed under Section 6707A of the tax code. The Tax Court ruled that it does not have jurisdiction over Section 6707A penalties, as they are assessable penalties that are not subject to deficiency procedures and the Tax Court's jurisdiction is limited to deficiency cases. The Tax Court explained the legislative history and purpose of Section 6707A penalties and why their nature means they fall outside the Tax Court's normal deficiency jurisdiction.
This document summarizes a Tax Court case regarding whether the court has jurisdiction to redetermine penalties assessed under Section 6707A of the Internal Revenue Code. The Tax Court ruled that it does not have jurisdiction over Section 6707A penalties in a deficiency proceeding. Section 6707A penalties are assessed for failing to disclose involvement in certain tax avoidance transactions known as reportable transactions.
Gilbert T. Stair is an attorney and counselor at law based in San Antonio, Texas. He has over 25 years of legal experience in a variety of areas including business law, estate planning, oil and gas law, real property law, and civil litigation. Stair has worked as a solo practitioner since 2015 and previously worked on complex civil RICO and consumer litigation cases. He has extensive experience drafting legal documents and representing clients.
The decision from the Supreme Court, Appellate Division, Third Judicial Department (of New York) that ruled against Norse Energy and in favor of the Town of Dryden granting it the right to institute a townwide ban on fracking and natural gas drilling. It is a very sad day for all NY landowners as their property rights have now been stripped away with this decision.
Ms. María Gabriela Albuja
WINSTON & STRAWN LLP
1700 K Street, N.W.
Washington, D.C. 20006
U.S.A.
Mr. Ricardo Ugarte
Mr. Bruno D. Leurent
WINSTON & STRAWN LLP
200 Park Avenue
New York, NY 10166
U.S.A.
Mr. Mark Clodfelter
FOLEY HOAG LLP
1875 K Street, N.W.
Washington, D.C. 20006
U.S.A.
UNCITRAL Chevron-Texaco v. Ecuador Final Award 12
The Claimants
US Tax Procedures and Preparers (Wallwork, Osler)Adam Wallwork
The document summarizes key aspects of U.S. tax procedures and preparers. It discusses the different types of courts taxpayers can choose from to litigate tax issues, statutes of limitations, and the doctrine of preparer fraud. Statistical analysis of IRS data from 2013-2015 found self-preparers were much more likely to be indicted for tax fraud than professional preparers, contradicting arguments for extending the statute of limitations due to preparer fraud. The conclusions state the empirical results show the IRS should encourage rather than punish the use of tax preparers.
This document summarizes a seminar on eminent domain held by the New Jersey Institute for Continuing Legal Education on September 23, 2014. It discusses topics like the power of eminent domain, just compensation, prelitigation issues, litigation procedures, valuation, non-compensable damages, environmental issues, and relocation. It provides an overview of the relevant laws, precedents, and process involved in eminent domain cases in New Jersey.
1375 final order forfeiture $12,000,000_william maxwellmalp2009
This document is a final order of forfeiture from a United States District Court case against William Maxwell and others. It details the defendants' convictions for RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, and money laundering conspiracy. It lists specific property subject to forfeiture that the jury found was connected to the criminal offenses, including vehicles, jewelry, bank accounts, and stock shares. The order states the statutory bases for forfeiture under federal law based on the defendants' convictions.
1372 final order forfeiture $12,000,000_nicodemo scarfomalp2009
This document is a final order of forfeiture from a United States District Court case against Nicodemo Scarfo and others. It details the property to be forfeited by the defendants based on the jury's verdict finding them guilty of RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, wire fraud, and money laundering conspiracy. The order lists various assets to be forfeited, including vehicles, jewelry, bank accounts, stock shares, and $4,327 in cash, as well as a $12 million money judgment representing the proceeds of their criminal activity.
Sample motion for consolidation in unlawful detainer (eviction) in California LegalDocsPro
This sample motion for consolidation in an unlawful detainer (eviction) in California is filed pursuant to Code of Civil Procedure sections 1048(a) and 1177 and is used by a defendant in an eviction proceeding who wants to request consolidation of the eviction case with another case involving title to the real property such as a fraud or quiet title action on the grounds that the two cases are related and that determination of complex title issues should not be decided in a summary proceeding as that would unfairly prejudice the defendant. The sample is designed to be used by a defendant in an eviction after a foreclosure but can also be easily modified for use in situations such as where the defendant in the eviction case is asserting an interest in the real property. The sample on which this preview is based is 27 pages and includes brief instructions, a table of contents and table of authorities, memorandum of points and authorities with citations to case law and statutory authority, sample declaration, proof of service and proposed order granting motion for consolidation. The author is a freelance paralegal who has worked in California and Federal litigation since 1995 and has created over 250 sample legal documents for sale.
1374 final order forfeiture $12,000,000_john maxwellmalp2009
This document details a court order for the forfeiture of property related to the criminal conviction of John Maxwell and others. It summarizes the indictment and jury verdict finding the defendants guilty of RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, and money laundering conspiracy. It then lists specific property, bank accounts, vehicles, and stock shares that the jury determined were subject to criminal forfeiture as they were connected to the criminal offenses and constituted criminal proceeds. The court order forfeits this property to the United States government and also orders a $12 million money judgment against the defendants.
The document outlines various responsibilities and regulations around municipal finances in India, including collecting revenues, expenditure guidelines, authorized taxes local governments can levy, and procedures for collecting taxes such as house tax and enforcing collections. It provides details on taxes like house tax, vehicle tax, advertisement tax, user charges, license fees, and rates that can be charged. The document serves as a reference for local government officials on their fiscal powers and obligations under Indian law.
This document is a notice of motion filed in the United States Bankruptcy Court for the Northern District of Illinois regarding Debtors' motion to approve entry into a plan sponsor agreement with NRG Energy, Inc. and related relief. Key details include:
- Debtors have entered into an agreement with NRG Energy, Inc. to acquire substantially all of Debtors' assets and equity interests, to be effectuated through a chapter 11 plan.
- The agreement is supported by Debtors' major creditor groups, including an official unsecured creditors committee, a group of senior unsecured noteholders, and parties related to certain of Debtors' power plants.
- The notice sets an objection deadline of October 22, 2013
- The document is a memorandum and order from the Supreme Court of New York revoking an attorney's admission to practice law in the state.
- The attorney, Daniel DeMaria, failed to disclose a prior disciplinary issue from Saskatchewan, Canada where he was found to have breached integrity rules and denied admission, when applying to the New York bar.
- Due to the nondisclosure, the attorney was admitted to New York without proper consideration of his full background and record of misconduct. The court revoked his admission, finding a lack of candor, and prohibited him from practicing law in New York.
Defending Against Tenant’s Warranty of Habitability Claim and Other Defenses Adam Leitman Bailey, P.C.
The document discusses various defenses that can be used against a tenant's claim for a rent abatement due to a landlord breaching the warranty of habitability. It outlines 11 defenses including the tenant failing to provide access to make repairs, electing other remedies like a rent reduction from the housing authority, and failing to notify the landlord of issues. It also notes that abatements do not apply to personal property damage, conditions caused by the tenant, or non-residential leases. Landlords cannot defend against abatement claims by arguing they are a special entity like a city or co-op. The document provides case examples to illustrate different defenses.
Securities_and_Exchange_Commission_v_Pourhassan_et_al__mddce-22-03284__0001.0...Hindenburg Research
This civil enforcement action by the SEC concerns fraud and insider trading by the former CEO of CytoDyn, Nader Pourhassan, and Kazem Kazempour, the CEO of a contract research organization hired by CytoDyn. Pourhassan made false statements about CytoDyn's clinical trials and progress, including falsely announcing the submission of a completed Biologics License Application to the FDA when it was incomplete. Pourhassan and Kazempour then sold CytoDyn stock before the truth was revealed, making millions in profits. The SEC alleges violations of securities laws and seeks fines, disgorgement, officer and director bars, and injunctions.
This syllabus outlines the course on Agency, Trust and Partnership Law. It will cover important provisions from the Civil Code on agency (Title X), partnerships (Title IX), and trusts (Title V). For agency, it will discuss the nature, parties, elements and characteristics of agency, kinds of agencies, formalities of agency, powers and duties of agents and principals, and termination of agencies. For trusts, it will introduce trusts under the New Civil Code, discuss the nature and kinds of trusts, and cover express trusts in more detail including their definition, nature, and essential characteristics.
This document outlines the syllabus for a Taxation I course. The course aims to teach students the basic principles and concepts of taxation in the Philippines. It will cover topics like individual and corporate income tax, value-added tax, percentage taxes, and excise taxes. Students will learn about key terms, tax laws including the National Internal Revenue Code, and how to calculate taxes owed. The course will be taught through lectures, discussions, case studies and require quizzes, class participation, exams to assess students. The goal is to help students understand the tax system and their role in nation building.
This document summarizes a Tax Court memorandum opinion regarding the IRS's determination to maintain a tax lien against the petitioner. The petitioner proposed two offers-in-compromise and a partial payment installment agreement to settle his unpaid tax liabilities from 2000-2002, totaling around $65,000. The Tax Court found that the settlement officer did not abuse their discretion in rejecting the petitioner's collection alternatives because the offers-in-compromise were both less than the petitioner's reasonable collection potential as calculated under IRS guidelines, and the installment agreement lacked specified payment details. The court also found the settlement officer properly included the cash surrender value of the petitioner's life insurance policies as an asset in determining reasonable collection potential.
This motion seeks to compel judgment debtor Stephen Gaggero to produce documents in response to a request for production from the judgment creditors Knapp, Petersen & Clarke, Stephen Ray Garcia, Stephen Harris, and Andre Jardini (KPC) related to enforcing their judgment. KPC argues that Gaggero's responses improperly withheld relevant documents and asserted invalid claims of privilege. KPC requests the court order production of the requested documents, award $10,840 in attorney fees for bringing this motion, and sanction Gaggero's attorney $5,000 for obstructing discovery.
1373 final order forfeiture $12,000,000_salvatore pelullomalp2009
This document is a final order of forfeiture from a United States District Court case against Salvatore Pelullo related to RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, and money laundering conspiracy. It lists specific assets to be forfeited that were connected to the criminal charges, including vehicles, bank accounts, stock, and cash. It also orders a money judgment forfeiture of $12 million representing proceeds from the criminal conduct. The order is based on evidence presented at trial and jury verdicts finding the defendants guilty on all counts charged in the indictment.
This document summarizes a Tax Court case regarding whether the Tax Court has jurisdiction to redetermine penalties assessed under Section 6707A of the tax code. The Tax Court ruled that it does not have jurisdiction over Section 6707A penalties, as they are assessable penalties that are not subject to deficiency procedures and the Tax Court's jurisdiction is limited to deficiency cases. The Tax Court explained the legislative history and purpose of Section 6707A penalties and why their nature means they fall outside the Tax Court's normal deficiency jurisdiction.
This document summarizes a Tax Court case regarding whether the court has jurisdiction to redetermine penalties assessed under Section 6707A of the Internal Revenue Code. The Tax Court ruled that it does not have jurisdiction over Section 6707A penalties in a deficiency proceeding. Section 6707A penalties are assessed for failing to disclose involvement in certain tax avoidance transactions known as reportable transactions.
Gilbert T. Stair is an attorney and counselor at law based in San Antonio, Texas. He has over 25 years of legal experience in a variety of areas including business law, estate planning, oil and gas law, real property law, and civil litigation. Stair has worked as a solo practitioner since 2015 and previously worked on complex civil RICO and consumer litigation cases. He has extensive experience drafting legal documents and representing clients.
The decision from the Supreme Court, Appellate Division, Third Judicial Department (of New York) that ruled against Norse Energy and in favor of the Town of Dryden granting it the right to institute a townwide ban on fracking and natural gas drilling. It is a very sad day for all NY landowners as their property rights have now been stripped away with this decision.
Ms. María Gabriela Albuja
WINSTON & STRAWN LLP
1700 K Street, N.W.
Washington, D.C. 20006
U.S.A.
Mr. Ricardo Ugarte
Mr. Bruno D. Leurent
WINSTON & STRAWN LLP
200 Park Avenue
New York, NY 10166
U.S.A.
Mr. Mark Clodfelter
FOLEY HOAG LLP
1875 K Street, N.W.
Washington, D.C. 20006
U.S.A.
UNCITRAL Chevron-Texaco v. Ecuador Final Award 12
The Claimants
US Tax Procedures and Preparers (Wallwork, Osler)Adam Wallwork
The document summarizes key aspects of U.S. tax procedures and preparers. It discusses the different types of courts taxpayers can choose from to litigate tax issues, statutes of limitations, and the doctrine of preparer fraud. Statistical analysis of IRS data from 2013-2015 found self-preparers were much more likely to be indicted for tax fraud than professional preparers, contradicting arguments for extending the statute of limitations due to preparer fraud. The conclusions state the empirical results show the IRS should encourage rather than punish the use of tax preparers.
This document summarizes a seminar on eminent domain held by the New Jersey Institute for Continuing Legal Education on September 23, 2014. It discusses topics like the power of eminent domain, just compensation, prelitigation issues, litigation procedures, valuation, non-compensable damages, environmental issues, and relocation. It provides an overview of the relevant laws, precedents, and process involved in eminent domain cases in New Jersey.
1375 final order forfeiture $12,000,000_william maxwellmalp2009
This document is a final order of forfeiture from a United States District Court case against William Maxwell and others. It details the defendants' convictions for RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, and money laundering conspiracy. It lists specific property subject to forfeiture that the jury found was connected to the criminal offenses, including vehicles, jewelry, bank accounts, and stock shares. The order states the statutory bases for forfeiture under federal law based on the defendants' convictions.
1372 final order forfeiture $12,000,000_nicodemo scarfomalp2009
This document is a final order of forfeiture from a United States District Court case against Nicodemo Scarfo and others. It details the property to be forfeited by the defendants based on the jury's verdict finding them guilty of RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, wire fraud, and money laundering conspiracy. The order lists various assets to be forfeited, including vehicles, jewelry, bank accounts, stock shares, and $4,327 in cash, as well as a $12 million money judgment representing the proceeds of their criminal activity.
Sample motion for consolidation in unlawful detainer (eviction) in California LegalDocsPro
This sample motion for consolidation in an unlawful detainer (eviction) in California is filed pursuant to Code of Civil Procedure sections 1048(a) and 1177 and is used by a defendant in an eviction proceeding who wants to request consolidation of the eviction case with another case involving title to the real property such as a fraud or quiet title action on the grounds that the two cases are related and that determination of complex title issues should not be decided in a summary proceeding as that would unfairly prejudice the defendant. The sample is designed to be used by a defendant in an eviction after a foreclosure but can also be easily modified for use in situations such as where the defendant in the eviction case is asserting an interest in the real property. The sample on which this preview is based is 27 pages and includes brief instructions, a table of contents and table of authorities, memorandum of points and authorities with citations to case law and statutory authority, sample declaration, proof of service and proposed order granting motion for consolidation. The author is a freelance paralegal who has worked in California and Federal litigation since 1995 and has created over 250 sample legal documents for sale.
1374 final order forfeiture $12,000,000_john maxwellmalp2009
This document details a court order for the forfeiture of property related to the criminal conviction of John Maxwell and others. It summarizes the indictment and jury verdict finding the defendants guilty of RICO conspiracy, securities fraud conspiracy, wire fraud conspiracy, and money laundering conspiracy. It then lists specific property, bank accounts, vehicles, and stock shares that the jury determined were subject to criminal forfeiture as they were connected to the criminal offenses and constituted criminal proceeds. The court order forfeits this property to the United States government and also orders a $12 million money judgment against the defendants.
The document outlines various responsibilities and regulations around municipal finances in India, including collecting revenues, expenditure guidelines, authorized taxes local governments can levy, and procedures for collecting taxes such as house tax and enforcing collections. It provides details on taxes like house tax, vehicle tax, advertisement tax, user charges, license fees, and rates that can be charged. The document serves as a reference for local government officials on their fiscal powers and obligations under Indian law.
This document is a notice of motion filed in the United States Bankruptcy Court for the Northern District of Illinois regarding Debtors' motion to approve entry into a plan sponsor agreement with NRG Energy, Inc. and related relief. Key details include:
- Debtors have entered into an agreement with NRG Energy, Inc. to acquire substantially all of Debtors' assets and equity interests, to be effectuated through a chapter 11 plan.
- The agreement is supported by Debtors' major creditor groups, including an official unsecured creditors committee, a group of senior unsecured noteholders, and parties related to certain of Debtors' power plants.
- The notice sets an objection deadline of October 22, 2013
- The document is a memorandum and order from the Supreme Court of New York revoking an attorney's admission to practice law in the state.
- The attorney, Daniel DeMaria, failed to disclose a prior disciplinary issue from Saskatchewan, Canada where he was found to have breached integrity rules and denied admission, when applying to the New York bar.
- Due to the nondisclosure, the attorney was admitted to New York without proper consideration of his full background and record of misconduct. The court revoked his admission, finding a lack of candor, and prohibited him from practicing law in New York.
Defending Against Tenant’s Warranty of Habitability Claim and Other Defenses Adam Leitman Bailey, P.C.
The document discusses various defenses that can be used against a tenant's claim for a rent abatement due to a landlord breaching the warranty of habitability. It outlines 11 defenses including the tenant failing to provide access to make repairs, electing other remedies like a rent reduction from the housing authority, and failing to notify the landlord of issues. It also notes that abatements do not apply to personal property damage, conditions caused by the tenant, or non-residential leases. Landlords cannot defend against abatement claims by arguing they are a special entity like a city or co-op. The document provides case examples to illustrate different defenses.
Securities_and_Exchange_Commission_v_Pourhassan_et_al__mddce-22-03284__0001.0...Hindenburg Research
This civil enforcement action by the SEC concerns fraud and insider trading by the former CEO of CytoDyn, Nader Pourhassan, and Kazem Kazempour, the CEO of a contract research organization hired by CytoDyn. Pourhassan made false statements about CytoDyn's clinical trials and progress, including falsely announcing the submission of a completed Biologics License Application to the FDA when it was incomplete. Pourhassan and Kazempour then sold CytoDyn stock before the truth was revealed, making millions in profits. The SEC alleges violations of securities laws and seeks fines, disgorgement, officer and director bars, and injunctions.
This syllabus outlines the course on Agency, Trust and Partnership Law. It will cover important provisions from the Civil Code on agency (Title X), partnerships (Title IX), and trusts (Title V). For agency, it will discuss the nature, parties, elements and characteristics of agency, kinds of agencies, formalities of agency, powers and duties of agents and principals, and termination of agencies. For trusts, it will introduce trusts under the New Civil Code, discuss the nature and kinds of trusts, and cover express trusts in more detail including their definition, nature, and essential characteristics.
This document outlines the syllabus for a Taxation I course. The course aims to teach students the basic principles and concepts of taxation in the Philippines. It will cover topics like individual and corporate income tax, value-added tax, percentage taxes, and excise taxes. Students will learn about key terms, tax laws including the National Internal Revenue Code, and how to calculate taxes owed. The course will be taught through lectures, discussions, case studies and require quizzes, class participation, exams to assess students. The goal is to help students understand the tax system and their role in nation building.
This document provides an overview of the course "Administrative Law and Law on Public Officers". The course will survey key laws dealing with public office and civil service, covering principles governing administrative agencies and rules for public servants. It will be delivered using a blended learning approach, mixing online and in-person methods. Students will be evaluated based on class recitation, case digests, midterm and final exams. The course outline details topics that will be covered for Administrative Law and Law on Public Officers, including the powers and duties of agencies and officers, accountability, and termination of public service. Numerous related case digests are also provided.
This document provides a syllabus for a law school course on Agency, Trust, and Partnership Law. The course will cover important provisions from the Civil Code related to agency (Title X), partnership (Title IX), and trusts (Title V). The syllabus outlines the major topics to be discussed for each subject area, including the nature and kinds of agencies and partnerships, the formalities and duties involved, and how each relationship is formed and extinguished. It also summarizes the key distinctions between express and implied trusts, and the rules of prescription that apply to trusts. The course aims to equip students with an understanding of the important concepts and principles governing these areas of law.
The document is a syllabus for a course on Local Government Law that will cover topics such as the history and structures of local governments in the Philippines, the different types of local government units, and the powers and functions of local governments based on the Local Government Code of 1991. It provides an outline of 16 major sections that will be covered in the course, including the creation and boundaries of local government units, their corporate powers and liabilities, taxation authority, and disciplinary actions for local elective officials. The course aims to give students a comprehensive understanding of the legal framework governing local governments in the Philippines.
This syllabus outlines the key concepts and principles of constitutional law in the Philippines across 16 parts. It covers the definition of the state and its elements; the doctrine of state immunity; fundamental state principles; separation of powers; delegation of powers; the legislative, executive, and judicial departments; powers of these branches; constitutional commissions like the Civil Service, Elections, and Audit Commissions; accountability of public officers; and amendment or revision of the constitution.
This document contains the syllabus for a Taxation I course at the College of Law of Tomas Claudio Colleges. The syllabus outlines the course description, objectives, strategies, work plan, and requirements. The course aims to teach students the basic principles of taxation in the Philippines. It will cover topics like individual and corporate income tax, value-added tax, percentage taxes, and excise taxes. Assessment will include quizzes, class recitation, case digests, a midterm exam, and a final exam. The goal is to help students understand taxation and their role in nation-building.
This document discusses the functions and principles of school administration. It defines administration and school administration, and outlines the major functions of school administration which include planning, organizing, staffing, directing, coordinating, reporting, and budgeting. It also discusses the principles of school administration, noting they should be democratic, cooperative, scientific, based on educational philosophy, creative, evaluated based on results, and flexible. The document contrasts the characteristics of autocratic versus democratic administrators.
The document outlines several principles of school administration and supervision:
1. Administration and supervision must be democratic, involving participation from teachers and valuing diverse ideas.
2. It must be cooperative, with administrators and supervisors working together towards shared goals and the growth of individuals.
3. To be effective, administration and supervision must be scientific, based on objective facts and analysis rather than emotion. Evaluation of results is also important.
The document provides more details on 10 general principles and 11 specific principles that should guide school administration and supervision.
The document discusses the important role of educational supervisors in improving teacher performance through supervision, which involves overseeing teachers' instructional performance and ensuring they adhere to professional standards set by the Ministry of Education. Educational supervisors are responsible for administrative duties at schools like budgets, schedules, evaluations, and communication, and must ensure schools meet standards. They guide teachers, inspect their work, plan activities, and provide support to help teachers grow professionally.
The document discusses fundamental principles of administration and supervision in education. It provides 10 principles that administration and supervision should follow: 1) Using principles to proceed systematically from one situation to another, 2) Using principles to improve teaching and learning, 3) Using principles to efficiently choose techniques, 4) Using principles to eliminate trial and error, 5) Using principles to discover new techniques, 6) Guiding the choice and sequence of techniques, 7) Using principles to evaluate techniques, 8) Using principles to define items to evaluate results, 9) Using principles to evaluate programs, and 10) Ensuring principles are dynamic and open to change.
The document outlines several principles of school administration and supervision:
1. Administration and supervision must be democratic, involving collaboration and respecting the ideas of teachers.
2. It must be cooperative, with administrators and supervisors working together to stimulate growth while maintaining high standards of ethics.
3. To be effective, administration and supervision must be scientific, relying on objective data analysis and measurement rather than emotional bias.
The document provides further details on several other principles, such as ensuring responsibility and control are balanced, distinguishing the roles of administration versus supervision, and focusing on preventative and constructive approaches centered around child development.
Administration involves directing, controlling, and operating organizational activities to achieve goals and objectives. It covers managing school facilities, teaching staff, student enrollment, curriculum, finances, guidance and counseling, and school-community relations. Administration follows a three-cycle process of planning, management, and evaluation. Supervision aims to improve the teaching-learning situation and related conditions by formulating objectives, selecting and organizing subject matter, placing teachers, selecting teaching methods and techniques, and evaluating student and teacher development. There are four main types of supervision: autocratic, laissez-faire, democratic, and bureaucratic.
This document outlines 17 fundamental principles of school administration and supervision:
1. Principles guide decision making and problem solving.
2. Principles improve teaching and learning outcomes.
3. Principles efficiently direct appropriate techniques.
4. Principles eliminate trial and error and waste.
5. Principles must be democratic, cooperative, scientific, based on educational philosophy, creative, evaluated based on results, have clearly defined responsibilities, be child-centered, flexible, and distinguished from each other.
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Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.
Capital Punishment by Saif Javed (LLM)ppt.pptxOmGod1
This PowerPoint presentation, titled "Capital Punishment in India: Constitutionality and Rarest of Rare Principle," is a comprehensive exploration of the death penalty within the Indian criminal justice system. Authored by Saif Javed, an LL.M student specializing in Criminal Law and Criminology at Kazi Nazrul University, the presentation delves into the constitutional aspects and ethical debates surrounding capital punishment. It examines key legal provisions, significant case laws, and the specific categories of offenders excluded from the death penalty. The presentation also discusses recent recommendations by the Law Commission of India regarding the gradual abolishment of capital punishment, except for terrorism-related offenses. This detailed analysis aims to foster informed discussions on the future of the death penalty in India.
सुप्रीम कोर्ट ने यह भी माना था कि मजिस्ट्रेट का यह कर्तव्य है कि वह सुनिश्चित करे कि अधिकारी पीएमएलए के तहत निर्धारित प्रक्रिया के साथ-साथ संवैधानिक सुरक्षा उपायों का भी उचित रूप से पालन करें।
Corporate Governance : Scope and Legal Frameworkdevaki57
CORPORATE GOVERNANCE
MEANING
Corporate Governance refers to the way in which companies are governed and to what purpose. It identifies who has power and accountability, and who makes decisions. It is, in essence, a toolkit that enables management and the board to deal more effectively with the challenges of running a company.
1. TOMAS CLAUDIO COLLEGES
Taghangin, Morong, Rizal
COLLEGE OF LAW
Basic Taxation Law: Course Outline
I. Estates and Trusts
Section 60, NIRC – Imposition of Tax
Section 61, NIRC – Taxable Income
Section 62, NIRC – Exemption Allowed to Estates and Trust
Section 63, NIRC – Revocable Trusts
Section 64, NIRC – Income for the Benefit of Grantor
Section 65, NIRC – Fiduciary Returns
Section 66, NIRC – Fiduciaries Indemnified Against Claims for Taxes
Paid
Section 84, NIRC Rates of Estate Tax
Section 85, NIRC – Gross Estate
Section 86, NIRC – Computation of Net Estate
Section 87, NIRC – Exemption of Certain Acquisition
Section 88, NIRC – Determination of Value of Estate
Section 89, NIRC – Notice of Death to be Filed
Section 90, NIRC – Estate Tax Returns
Section 91, NIRC – Payment of Tax
Section 92, NIRC – Discharge of Executor and Administrator from
Personal Liability
Section 93, NIRC – Definition of Deficiency
Section 94, NIRC – Payment Before Delivery by Executor or
Administrator
Section 95, NIRC – Duties of Certain Officers or Debtors
Section 96, NIRC – Restitution of Tax Upon Satisfaction of Outstanding
Obligations
Section 97, NIRC – Payment of Tax Antecedent to the Transfer of
Shares, Bonds or Rights
Cases:
1. CIR vs Pajonar (G.R. No. 123206, March 22, 2000)
2. Lorenzo vs Posadas (G.R. No. L-43082, June 18, 1937)
3. Vitug vs CA (G.R. No. 82027, March 29, 1990)
4. Roces vs Posadas (G.R. No. L-34937, March 13, 1933)
5. De Guzman vs De Guzman (G.R. No. L-29276, May 18, 1978)
6. Collector vs Haygood (G.R. No. L-44038, May 18, 1938)
7. Commissioner vs Gonzales (G.R. No. L-19495, November 24, 1966)
8. Vera Vs. Navarro (G.R. No. L-27745 October 18, 1977)
2. II. Gift and Donor’s Tax
Section 98, NIRC – Imposition of Tax
Section 99, NIRC - Rates of Tax payable by the Donor
Section 100, NIRC – Transfer for Less than Adequate or Full
Consideration
Section 101, NIRC – Exemption of Certain Gifts
Section 102, NIRC – Valuation of Gifts Made in Property
Section 103, NIRC – Filing of Return and Payment of Tax
Cases:
1. Abello vs CIR (G.R. No. 120721, February 23, 2005)
2. Philamlife vs Sec. of Finance (G.R. No. 210987, November 24, 2014)
III. Value Added Tax
Section 105, Persons Liable
Section 106 VAT on Sales on Goods and Properties
Section 107, VAT on Importation of Goods
Section 108, VAT on Sale of Services and Use of Lease of Properties
Section 109, Exempt Transactions
Section 110, Tax Credits
Section 111, Transitional/Presumptive Input Tax Credits
Section 112, Refunds or Tax Credits of Input tax
Section 113,Invoicing andAccounting RequirementsofVAT Registered
Persons
Section 114, Return and Payment of VAT
Section 115, Power of Commissioner to Suspend the Business
Operations of a Taxpayer
Cases:
1. Kapatiran vs Tan (G.R. No. 81820, June 30, 1988)
2. Atlas Consolidated vs CIR (G.R. No. 134467, November 17, 1999)
3. Commissioner vs SM Prime Holdings (G.R. No. 183505, February 26, 2010)
4. BSP vs American Express International Inc. (G.R. No. 152609, June 29, 2005
5. Mindanao II Geothermal Partnership vs CIR (G.R. No. 93301, March 11, 2013)
6. CIR vs Cebu Toyo Corp. (G.R. No. 149073, February 16, 2005)
7. CIR vs Euro Phil Airline Services (G.R. No. 222436, July 23 2018)
8. CIR vs Acesite Hotel (G.R. No. 147295, February 16, 2007)
9. PAGCOR vs CIR (G.R. No. 172087, March 15, 2011)
10. Fort Bonifacio Devt Corp vs. CIR (G.R. No. 173425, September 4, 2012)
3. 11. CIR vs Aichi Forging Co. of Asia (G.R. No. 184823, October 6, 2010)
12. CIR vs San Roque Power Corp. (G.R. No. 187485, February 12, 2013)
13. CIR vs Team Sual Corp. (G.R. No. 194105, February 5, 2014)
14. CIR vs Burmeister (G.R. No. 190021, October 22, 2014)
15. CIR vs Toledo Power (G.R. No. 183880, January 20, 2014)
IV. Tax Remedies Under the NIRC
A. Remedies in General
Section 202, Final Deed to Purchaser
Section 203, Period of limitation upon assessment and collection
Section 204, Authority of the commissioner to compromise, abate, and
refund or credit taxes
B. Civil Remedies for Collection of Taxes
Section 205, Remedies for the collection of delinquent taxes
Section 206, Constructive distraint of the property of a taxpayer
Section 207, Summary remedies
Section 208, procedure for Distraint and Garnishment
Section 209, Sale of property distrained and disposition of proceeds
Section 210, Release of distrained and disposition of proceeds
Section 211, Report of sale to the BIR
Section 212, Purchase of government at sale upon distraint
Section 213, Advertisement and sale
Section 214, Redemption of property sold
Section 215, Forfeiture of government for want of bidder
Section 216, Sale of real estate taken for taxes
Section 217, Further distraint or levy
Section 218, Injunction not available to restrain collection of tax
Section 219, Nature and extent of tax lien
Section 220, Form and mode of proceeding in actions under this code
Section 221, Remedy for enforcement of statutory penal provisions
Section 222, Exceptions as to period of limitation of assessment and
collection of taxes
Section 223, Suspension of running of statute of limitations
Section 224, Remedy of enforcement of forfeiture
Section 225, When property to be sold or destroyed
Section 226, Disposition of funds recovered in legal proceedings or
obtained from forfeitures
Section 227, Satisfaction of judgment recovered against any internal
revenue officer
C. Protesting an Assessment, Refund, etc
Section 228, Protesting an Assessment
Section 229, Recovery of Tax Erroneously or Illegally Collected
Section 230, Forfeiture of Cash Refund and or Tax Credit
4. Section 231, Action to Contest Forfeiture of Chattel
Cases:
1. CIR vs Sony Philippines (CTA Case No. 4312, 21 December 1988)
2. CIR vs Atlas Consolidated Mining and Development Corp. (G.R. No. 104151,
March 10, 1995)
3. Republic vs CA and Nielsen and Co. Inc. (G.R. No. L-38540, April 30, 1987)
4. CIR vs Pascor Realty and Development Corp (G.R. No. 128315, June 29, 1999)
5. Eugenio Perez vs. Antonio Araneta (G.R. No. L-9193, May 29, 1957)
6. CIR vs Phoenix Assurance Co. Ltd. (G.R. No. L-19727, may 20, 1965)
7. CIR vs Kudos Metal Corp. (G.R. No. 178087, May 5, 2010)
8. Hermanos vs. CIR (G. R. No. L-21551,
9. Samar I Electric Cooperative vs CIR (G. R. No. 193100, Dec. 10, 2014)
10. Lacsona Land Co. Inc. vs CIR (G.R. No. 171251, March 5, 2012)
11. CIR vs Isabela Cultural Corp. (G.R. No. 1352110, July 11, 2001)
12. CIR vs Lim Tiam Teng Sons and Co. Inc. (G.R. No. L21731, March 31, 1966)
13. Rizal Commercial Banking Corp. vs CIR (G.R. No. 168498, April 24, 2007)
14. Andrea R. Vda. De Aguinaldo vs CIR (G.R. No. L-19927, Feb. 26, 1965)
15. CIR vs TMX Sales, Inc. (G.R. No. 83736, January 15, 1992)
16. Cabrera vs. Provincial Treasurer (G.R. No. 502, Jan. 29, 1946)
17. Velayo vs. Ordoreza (G.R. No. L-9061, Nov. 18, 1957)
18. Arches vs Bellosillo (G.R. No. L-23534, May 16, 1967)
19. CIR vs. Salud Hizon (G.R. No. 130430, Dec. 13, 1999)
20. Hongkong and Shanghai Banking vs Rafferty (G. R. No. Nov. 15, 1918)
21. Republic vs. Honorable Peralta (G.R. No. L-56568, May 20, 1987)
22. Republic vs. Acebedo (G.R. No. L-20477, March 29, 1968)
23. Procter’s Services vs CA CIR (G.R. No. 1181176, April 12, 2000)
24. BPI vs CIR (G.R. No. 139736, Oct. 17, 2005)
25. Dayrit vs Cruz (G. R. No. L-13990, Sept. 26, 1988)
26. CIR vs Wander Phils (G.R. No. L-68375, April 15, 1988)
V. Judicial Remedies (RA 1125, as amended, the Revised Rules of the
Court of Tax Appeals)
A. Jurisdiction of the Court of Tax Appeals
Section 7, Jurisdiction
Section 10, Power To Issue Subpoena and Punish for Contempt
Section 11, Who May Appeal, Mode of Appeal, Effect of Appeal
Section 12, Taking of Evidence
Section 13, Decision, Maximum Period for Termination of Cases
Section 14, Effect of Decision that tax is barred from Statute of
Limitations
Section 15 Publicity of Proceedings and Publication of Decisions
Section 16, Damages
Section 17, Violation of Penal Laws
Section 18, Appeal to the Court of Appeals en banc
Section 19, Review by Certiorari
5. Cases:
1. Yaokasin vs Commissioner of Customs (G.R. No. 84111, Dec. 22, 1989)
2. CIR vs Ayala Securities (L-25289, June 28, 1974)
3. Surigao Electric Co. vs CTA (G. R. No. L-25289, June 28, 1974)
4. Oceanic Wellness Network vs CIR (G. R. No. 148380, Dec. 9, 2005)
5. Allied Banking Corp. vs CIR (G. R. No. 175097, Feb 5, 2010)
6. Fishwealth Canning Corp. vs CIR (G.R. No. 179343, Jan. 21, 2010)
7. Philamlife vs Secretary of Finance (G.R. No. 2010987, Nov. 24, 2014)
8. Banco de Oro vs. Secretary of Finance (G. R. No. 198756, Jan. 13, 2015)
9. Pacquiao vs CTA (G.R. No. 213394, April 6, 2016)
10. Philippine Ports Authority vs City of Davao (G.R. No. 190324, June 6, 2016)
11. CIR vs Kepco ilijan (G. R. No. 199422, June 21, 2016)
12. CIR vs Leal (G.R. No. 113459, Nov. 18, 2002)
Other Government Agencies
13. PSALM vs CIR (G.R. No. 198146, Aug 8, 2017)
VI. Statutory Offenses and Penalties
Title X. Statutory Offenses and Penalties Chapter I - Additions to the Tax
Section 247. General Provisions
Section 248. Civil Penalties
Section 249. Interest
Section 250. Failure to File Certain Information Returns
Section 251. Failure of a Withholding Agent to Collect and Remit Tax
Section 252. Failure of a Withholding Agent to Refund Excess Withholding Tax
Chapter II. Crimes, Other Offenses and Forfeitures
Section 253. General Provisions
Section 254. Attempt to Evade or Defeat Tax
Section 255. Failure to File Return, Supply Correct and Accurate Information,
Pay Tax, withhold and Remit Tax and Refund Excess Taxes Withheld on
Compensation
Section 256. Penal Liability of Corporations
Section 257. Penal Liability for Making False Entries, Records or Reports, or
Using Falsified or Fake Accountable Forms
Section 258. Unlawful Pursuit of Business
Section 259. Illegal Collection of Foreign Payments
Section 260. Unlawful Possession of Cigarette Paper in Bobbins or Rolls, etc
Section 261. Unlawful Use of Denatured Alcohol
Section 263. Unlawful Possession or Removal of Articles Subject to Excise Tax
or Without Payment of the Tax
Section 264. Failure or Refusal to Issue Receipts or Sales or Commercial
Invoices, Violations Related to the Printing of Such Receipts and Invoices and
Other Violations
Section 264 - A. Failure to Transmit Sales Data Entered on Cash Register
Machine to the BIR’s Electronic Sales Reporting System
Section 264 – B. Purchase, Use, Possession, Sale or offer to Sell, Installment,
Transfer, Update, Upgrade, Keeping or Maintaining of Sales Suppression
Devices
6. Section 265. Offenses Relating to Stamps
Section 265 – A. Offenses Related to Fuel Marking
Section 266. Failure to Obey Summons
Section 267. Declaration under Penalties of Perjury
Section 268. Other Crimes and Offenses
Chapter III. Penalties Imposed on Public Officers
Section 269. Violation Committed by Government Enforcement Officers
Section 270. Unlawful Divulgence of Trade Secrets
Section 271. Unlawful Interest of Revenue Law Enforcers in Business
Section 272. Violation of Withholding Tax Provision
Section 273. Penalty for Failure to Issue and Execute Warrant
Chapter IV – Other Penal Provisions
Section 274. Penalty for Second and Subsequent Offenses
Section 275. Violation of Other Provisions of this Code or Rules and
Regulations in General
Section 276. Penalty for Selling, Transferring, Encumbering or in any Way
Disposing of Property Placed Under Constructive Distraint
Section 277. Failure to Surrender Property Placed Under Distraint and Levy
Section 278. Procuring Unlawful Divulgence of Trade Secrets
Section 279. Confiscation and Forfeiture of the Proceeds or Instruments of
Crime
Section 280. Subsidiary Penalty
Section 281. Prescription for Violations for Any Provision of this Code
Section 282. Informer’s Reward to Persons Instrumental in the Discovery of
Violations of the NIRC and in the Discovery of Seizure of Smuggled Goods
Cases:
1. Philippine Refining Co. vs CTA (G.R. No. 118794, May 8, 1996)
2. Commissioner of Customs vs AGFHA Inc. (G.R. No. 187425, March 28, 2011)
3. Commissioner vs Japan Air (G.R. No. 60714, Oct. 4, 1991)
4. Commissioner vs. Javier (G.R. No. 78953, July 31, 1991)
5. Ungab vs Cusi (G.R. No. L41919-24, May 30, 1980)
6. Lim vs CA (G.R. No. 48134-37, Oct. 18, 1990)
7. Petronilo Tupaz vs Ulep (G.R. No. 127777, Oct. 1, 1999)
8. Gaw vs CIR (G.R. No. 222837, July 23, 2018)
9. Proton Pilipinas Corp vs Republic (G.R. No. 165027, Oct. 12, 2006)
10. Republic vs Patanao (G.R. No. L-22356, July 21, 1967)
VII. Local Government Code of 1991 (RA 7160)
Reference Material: Philippine Law on Local Government Taxation Sofronio Ursal,
2000 ed.
Article X. Local Government 1987 Constitution of the Philippines
Book II of the Local Government Code
(Local Taxation and Fiscal Matters)
Chapter I. General Provisions
7. Section 128. Scope
Section 129. Power to Create Sources of Revenue
Section 130. Fundamental Principles
Section 131. Definition of Terms
Section 132. Local Taxing Authority
Section 133. Common Limitations on the Taxing Power of LGUs
ChapterII. Specific Provisionsonthe Taxing and Other RevenueRaising Power
of LGUs
Article One – Provinces
Section 134. Scope of Taxing Powers
Section 135. Tax on Transfer of Real Property Ownership
Section 136. Tax on Business of Printing and Publication
Section 137. Franchise Tax
Section 138. Tax on Sand, Gravel and other Quarry Resources
Section 139. Professional Tax
Section 140. Amusement Tax
Section 141. Annual Fixed Tax for Every Delivery Truck or Van of
Manufacturers or Producers, Wholesale of, Dealers, or Retailers in, Certain
Products
Cases:
1. Unson vs Lacson (G.R. No. L13798, July 31, 1961)
2. Basco vs PAGCOR (G.R No. 91649, May 14, 1991)
3. Santos Lumber vs. City of Cebu (G.R. No. L-10196, Jan. 22, 1958)
4. Villanueva vs City fo Iloilo (G.R. No. L-26521, Dec. 28, 1968)
5. Magtajas vs Pryce Properties Corp. (G.R. No. 111097, July 20, 1994)
6. Coca Cola Bottlers vs City of Manila (G.R. No. 181845, Aug. 4, 2009)
7. China Banking Corp vs. Manila (G.R. No. 204117, Dec. 10, 2017)
8. Davao vs. AP Holdings (G.R. No. 245887, Jan. 22, 2020)
9. X Metro Manila Shopping Mecca vs Manila (G.R No. 190818, Nov. 10, 2014)
10. Batangas vs. Pilipinas Shell (G.R. No. 187631, July 8, 2018)
11. Alliance Q.C Homeowners vs QC (G.R. No. 230651, Sept. 17, 2018)
12. NPC vs Cabanatuan (G.R. No. 177322, Oct. 1, 2014)
13. MERALCO vs Laguna (G.R. No. 131359, May 5, 1999)
14. NPC vs Cabanatuan (G.R. No. 149110, April 9, 2003)
15. Capitol Wireless vs Batangas (G.R. No. 180110, May 30, 2016)
16. Bulacan vs Republic Cement (G.R. No. 126232, ov. 27, 1998)
17. League of Provinces in the Phils. Vs. DENR (Gr. No. 175368, April 11, 2013)
18. International Container Terminal Services vs Manila (G.R No. 219340, Oct. 17,
2018)
19. City of Manila vs Cosmos (G.R No. 196681, June 27, 2018)
Article 2. Municipalities
Section 142. Scope of Taxing Powers
Section 143. Tax on Business
8. Section 144. Rates of Tax within the Metro Manila Area
Section 145. Retirement of Business
Section 146. Payment of Business Taxes
Section 147. Fees and Charges
Section 148. Fees for Sealing and Licensing of Weights and Measures
Section 149. Fishery Rentals, Fees and Charges
Section 150. Situs of Tax
Article 3. Cities
Section 151. Scope of Taxing Powers
Article 4. Barangays
Section 152. Scope of Taxing Powers
Article 5. Common Revenue Raising
Section 153. Service Fees and Charges
Section 154. Public Utility Charges
Section 155. Toll Fees or Charges
Article 6. Community Tax
Section 156. Community Tax
Cases:
1. City of Cebu vs. IAC (G.R. No. 70684, Oct. 10, 1986)
2. Olongapo Electric Light and Power vs NPC (L-24912, April 9, 1987)
3. Chamber of Filipino Retailers vs Villegas (G.R. No. L-29864, Feb. 28, 1969
4. Esteban et al vs. City of Cabanatuan (G.R. No. L13662, May 30, 1960)
5. Municipality of Cainta vs. City of Pasig (G.R. No. 176703, June 28, 2017)
6. City Government of Tagum vs National Transmission Corp. (CTA Ac. No. 190,
Nov. 14, 2018)
Chapter 3. Collection of Taxes
Section 165. Tax Period and Payment
Section 166. Accrual of Tax
Section 167. Time of Payment
Section 168. Surcharges and Penalties on Unpaid Taxes, Fees and
Charges
Section 169. Interests on Unpaid Revenues
Section 170. Collection of Local Revenues by Treasurer
Section 171. Examination of Books of Accounts and Pertinent Records of
Businessmen by Local Trea