Papers by Ernesto N Dayao Jr
4. Given the breadth of the aforequoted characterization of a common carrier, the Court has consi... more 4. Given the breadth of the aforequoted characterization of a common carrier, the Court has considered the following as common carriers: a. common carriers pipeline operators, b. custom brokers and warehousemen, and c. barge operators Even if they had limited clientèle.
CIVIL PROCEDURE 1. Jurisdiction over the subject matter of a complaint is conferred by law It can... more CIVIL PROCEDURE 1. Jurisdiction over the subject matter of a complaint is conferred by law It cannot be lost through waiver or estoppel. It can be raised at any time in the proceedings, whether during trial or on appeal.
3. Both dolo incidente and dolo causante must be proven by clear and convincing evidence Neither ... more 3. Both dolo incidente and dolo causante must be proven by clear and convincing evidence Neither law nor jurisprudence distinguishes whether it is dolo incidente or dolo causante that must be proven by clear and convincing evidence. It stands to reason that both dolo incidente and dolo causante must be proven by clear and convincing evidence. The only question is whether this fraud, when proven, may be the basis for making a contract voidable (dolo causante), or for awarding damages (dolo incidente), or both.
Note: RA 10963 (TRAIN Law), amended this procedure as follows: Sec. 112(C) Period within which Re... more Note: RA 10963 (TRAIN Law), amended this procedure as follows: Sec. 112(C) Period within which Refund of Input Taxes shall be Made.-In proper cases, the Commissioner shall grant a refund for creditable input taxes within ninety (90) days from the date of submission of the official receipts or invoices and other documents in support of the application filed in accordance with Subsections (A) and (B) hereof: Provided, That should the Commissioner find that the grant of Tax Law-Important Doctrines & Jurisprudence (2021-2021 BAR) By: Ernesto N. Dayao, Jr. refund is not proper, the Commissioner must state in writing the legal and factual basis for the denial. In case of full or partial denial of the claim for tax refund, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim, appeal the decision with the Court of Tax Appeals: Provided, however, That failure on the part of any official, agent, or employee of the BIR to act on the application within the ninety (90)-day period shall be punishable under Section 269 of this Code. Note: The previous 120-day period was reduced to days. Also, the provision is silent on whether or not the taxpayer should still wait for the decision of the Commissioner, in case of no decision at the end of the 90-day period, before the same can be elevated to the Court of Tax Appeals.
Legal and Judicial Ethics
Primer on the Establishment of a One Person Corporation (OPC) in the Philippines
This paper intends to discuss the validity of the provision of Revenue Memorandum Circular (RMC) ... more This paper intends to discuss the validity of the provision of Revenue Memorandum Circular (RMC) No. 50-18 which subjects health premiums paid by the employer for the benefit of its employees to either withholding tax on compensation or fringe benefits tax.
Philippine Statutory Construction Reviewer.
Constitutional Law Reviewer (END Law Notes)
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Papers by Ernesto N Dayao Jr