Catalina, a Spanish national, and Conrado, a Filipino, set up a counterfeiting factory in Shenzhen, China. Their factory produces fake United States (USD) Dollar, Japanese Yen, and Philippine Pesos, which are distributed only in Europe and the US. While vacationing in Panglao, Bohol, they were arrested by a special task force if the National Bureau of Investigation on the strength of a warrant of arrest issued by a Philippine court for Counterfeiting and Forgery. Both Catalina and Conrado claimed that the Philippine court does not have jurisdiction over them since they did not commit any criminal act within the territory of the Philippines. Catalina also argued that the Philippine court does not have jurisdiction over her person as she is a Spanish citizen. Are Catalina and Conrado correct? Discuss.
1. Christopher, a citizen of the United States (US), married Lila, a Filipino, in Dallas, Texas. Their marriage was later terminated by a divorce decree issued by a US court. At the time, their child, Amado, was only 18 months old. Lila and Christopher returned to the Philippines and settled in El Nido, Palawan. Christopher allegedly promised to give support to Amado in the amount of US$1,000 per month, but he never did. Subsequently, Christoper also settled in Cebu where he cohabited with another Filipino woman. When Lila learned of the whereabouts of Christopher, she filed a complaint against him for violation of the Anti-Violence Against Women and Their Children Act for his refusal to support Amado. Lila also invoked Article 195 of the Family Code, which provides for those who are obliged to support each other. She argued that notwithstanding their divorce, Christopher is not excused from complying with
1. Santos Hauling Incorporated (SHI) dismissed its drivers and helpers after discovering that they were committing anomalous transactions involving the sale of excess broilers and crates, without the knowledge and consent of SHI. The drivers and helpers filed a complaint for illegal dismissal against SHI. In its defense, SHI presented as evidence the affidavits of co-employees narrating the alleged anomalous transactions in detail. May the drivers and helpers be dismissed on the bases of these affidavits? Explain your answer. 2. Mara met Ange, Louise, and Sam at a coffee shop one afternoon. Maria promised she could send the three of them to work as bartenders in Scotland in exchange for P100,000 each. Ange, Louise, and Sam immediately agreed and gave the money to Maria. Upon receipt of the placement fees, Maria used the money to buy a luxury bag and posted it on her Instagram page. Ange, Louise, and Sam
September 17, 2023 (8:00 P.M. – 12:00 P.M.) 1. As an incentive for Filipino nurses to remain or be employed in the Philippines, the “Ang Nars Incentives Act of 2023” was approved by the President. The law allows children of any nurse to be enrolled in any private tertiary institution without need of taking any entrance examination provided the child maintains the required passing average grade each year. A 70% tuition waiver for each child shall be extended by the institution and 50% of the tuition waiver may be creditable to any national taxes owed by the institution to the government. Is the law constitutional? Explain briefly. 2. Sulu Second District Representative Alfonso died during the second year of his term. House Speaker Rodil then designated Sulu First District Representative Midas as the legislative caretaker for the remaining period of the term of Alfonso. Upon the prodding of majority of
Juan, acting as president of Maharlika Car Dealers Incorporated (MCDI), entered into a contract of long-term lease with Antonino over a large commercial property along Pasong Tamo Avenue owned by the latter, When Antonino received a better offer for the commercial property, and having learned that MCDI was nor formally incorporated with the Securities and Exchange Commission, he sought to have the contract of lease nullified on the ground that it was void for lack of the essential element of consent, since the lessee was not a juridical person with capacity to contract. May Juan, acting on behalf of MCDI, which is in the process of incorporation, legally insist on the enforceability and binding effect of the contract of lease as against Antonino? Explain your answer.
I Noel is the son of spouses Marie and Benedict. Benedict has passed away. For Noel’s 7th birthday, his paternal grandparents offered to organize and pay for this birthday party. In coordination with Marie, the grandparents booked the party venue, signed the contracts with the caterer and the entertainers, finalized the guest list, and paid all amounts due. Marie promised them to bring Noel to the party. A week before the scheduled birthday party, Marie decided that she would not bring Noel to the party, and that she would instead take him out on an out-of-town trip on the day of the party. Marie could not forget that her parents-in-law initially opposed Benedict’s marriage to her because she was a farmer burlesque dancer. Marie did not notify the grandparents of her plan to skip the birthday party. During the party, the grandparents kept trying to get in touch with her
I Lebron, a Makati resident, obtained a Php 350,000.00 loan from a bank secured by a real estate mortgage (REM) over his lot located in Quezon City with an assessment value of Php 500,000.00. Lebron failed to pay despite written demands. The bank intends to file an action for judicial foreclosure of the REM, Where should the action for judicial foreclosure of the REM be filed in which court? Explain briefly. II Asya, Inc. sued Kobe a resident of Bukidnon. To serve summons, the sheriff waited in the lobby of Makati Hotel (MH), where Kobe stays whenever he is in Manila. The sheriff failed to serve the summons Kobe left the hotel for an emergency. Hours later, the sheriff asked the front desk about Kobe’s whereabouts and his room number. The hotel refused to disclose on grounds of confidentiality. The sheriff tried again the next day, but Kobe was in
I [This item has five questions.] Assume that you received an adverse decision and filed a motion for reconsideration which was denied. Give the reglementary periods for filing the following: (a) Notice to appeal to the Court of Appeals(b) Petition for Certiorari under Rule 65(c) Petition for Review to the Court of Appeals under Rule 42(d) Petition for Review on Certiorari to the Supreme Court under Rule 45(e) Petition for Cetiorari under Rule 64 II [This item has two questions.] Fides filed a case before the Regional Trial Court (RTC) questioning the authority of the local government unit (LGU) to assess real property taxes (RPT) on a certain property she owns. She also prayed for a writ of preliminary injunction (WPI) to restrain the LGU from collecting the RPT. The LGU moved to dismiss Fide’s case arguing that since the matter involves RPT, her remedy was to file an appeal
I Police officer John ran after Randy who had just killed Willy in John’s presence. John fired at Randy in an attempt to stop him in his tracks. In response, Randy fired back at John, hitting him. John was seriously wounded but survived due to timely medical assistance. Randy was then charged with Frustrated Homicide. During the trial, Randy claimed self-defense. Is Randy’s claim of self-defense tenable? Explain briefly. II Moe, Curly, and Larry were drinking and singing inside a karaoke bar when suddenly, Buboy entered the bar and without warning, immediately shot all three of them using a caliber .45 pistol. Thereafter, Buboy ran out of the bar to escape. Moe, Curly, and Larry died instantly due to gunshot wounds in their heads and bodies. With the help of eyewitnesses, Buboy was arrested. After the inquest, the prosecutor charged Buboy with three counts of Homicide. Do you agree with
I Kotse Corp. operates a mobile phone application “Kotse PH” that allows users to book private cars in demand to their destination, and matches them with nearby available “driver-partners.” The destination is only made known to the driver-partners when the users boarded the vehicle. Kotse Corp. has an accreditation process for its driver-partners who are required to submit bio-data, professional driver’s license, and negative drug test result, as well as pass an exam on road safety. After accreditation, the driver-partners are free to choose their own work hours but Kotse Corp. requires them to complete at least a total 40 hours per week or else the driver’s share in the fare will be reduced. The fare is determined by the application software depending on distance, time, and the demand for rides. The fare is paid by the user or passenger through the application and Kotse Corp. remits the driver’s share
Live Weninar: How to analyze Financial Statements Accounting for Correct Business Decision Making?
Onsite Training: Basic Bookkeeping for Non-Accountants
Live Webinar: SEC Dividend Declarations
Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions
Live Webinar: Value Added Tax: In and Out
Onsite Seminar: BIR Examination: Their Procedures and Our Defenses
Live Webinar: Ease of Paying Taxes Highlights with CPD Credits
Live Webinar: Input VAT Refund
Live Webinar on Ph Payroll Computations and Taxation
Live Webinar: Understanding Invoices and Invoicing under EOPT with CPD Credits
REPUBLIC ACT NO. 12066 – CREATE MORE ACT
Revenue Memorandum Circular No. 115-2024
Revenue Memorandum Circular No. 113-2024
8 Features of Republic Act No. 12023 – VAT on Digital Services Law Philippines
Republic Act No. 12023 – VAT on Digital Services Philippines
Δ
Phone : (02) 5310-2239
Mobile : Smart: 0939-916-2952 Globe: 0967-497-4989
Email : info(@)taxacctgcenter.ph
© Tax and Accounting Center 2024. All Rights Reserved