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
I A police officer saw Harvey urinating in public. A local ordinance imposes a Php 500.00 fine for urinating in public. The officer shouted at Harvey: “That is against the law!” Harvey sarcastically answered: “NO, this is against the wall!” Then and there, the police officer arrested him and brought him to the police station. At the police station, Harvey was frisked and was found in possession of an unlicensed .38 caliber revolver loaded with five live ammunition. He was subsequently charged with Qualify Illegal Possession of Firearms. When the prosecution offered in evidence the unlicensed firearms and ammunition, the defense objected on the ground that the pieces of evidence are products of illegal search and seizure. The prosecution contended that the pieces of evidence were lawfully seized after valid warrantless search incidental to a lawful arrest. Was the search and seizure valid? Explain briefly. II Pedro was the accused
I Samson Manufacturing, Inc. insured its own goods with Delilah Insurance for Php 2,000,000.00. The same goods were insured by Alibaba Shipping Co. with Assured Corp. for the same amount pursuant to its contract of carriage with Samson Manufacturing, Inc. Both policies warranted that no other insurance exists, and in case another insurance does exist, such would not void either policy, but in no case should the claim exceed the total amount of Php 2,000,000.00 at the time of loss. Is this a case of double insurance? Explain briefly. II [This item has two questions.] Muviel obtained a life insurance policy from X Insurance Corp. Muviel underwent a medical examination and was certified as qualified to be insured. Unknown to X Insurance Corp., Muviel had a mild stroke some years earlier. The insurance policy expressly provided that any misrepresentation in the questionnaire filled up by Muviel for the issuance of
I [This item has two questions.] Pepe and Pilar are adjoining lot owners. Suppose Pepe’s lot is titled and without his knowledge, it was encroached upon by Pilar whose lot is untitled but who honestly believed that the encroacher portion, where she built a small bungalow house, is still within her property. (a) Is Pilar a builder in good faith? Discuss Pepe’s right as against Pilar. Explain briefly. (b) Suppose it is Pilar’s lot that is titled and Pepe’s lot is untitled, would Pilar be a builder in good faith? Discuss Pepe’s right as against Pilar. Explain briefly. II [This item has two questions.] Thea, Vanessa, and Sophia are siblings who are co-workers of a 600-sq. m. parcel of land covered by TCT No. 12345 situated along Bangkal Road, Makati City. Thea decided to sell her share, an undivided 200-sq. m. portion of the property, to Alyssa, a Filipina nurse
Issued on September 14,2023 prescribing the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment (WG) pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended.
All registered export and domestic enterprises that will continue to avail of their existing tax incentives subject to Sections 1,2 and 3 of this Rule, may continue to enjoy the duty exemption, VAT exemption on importation, and VAT zero-rating on local purchases as provided in their respective IPA registrations; Provided, that registered export enterprises as defined under section 293(E) of the Act whose income Tax-Based incentives have expired, may continue to enjoy VAT zero-rating on local purchases until electronic sales reporting system of the bureau of internal revenue under Section 237-A of the Act is fully operational, or until the expiration of the transitory period referred to in Section 311(C) of the Act, whichever comes earlier; Provided, further , that an RBE classified as DME which is located inside the economic or freeport zone during the transitory period will be allowed register as a VAT Taxpayer; Provided, Finally, that the
Registered companies in the Philippines are required to register and submit their employees to 3 government agencies, namely, the Social Security System (SSS), Home Development Mutual Funds (HDMF), and the Philippines Health Insurance Corporation (PHIC). These government agencies handle the status of private company’s employees’ contributions and their benefits. These benefits are administered by the respective government agencies through their monthly salary basis to avoid penalties due to delay of monthly contributions. Social Security System (SSS) All private companies must apply to SSS to ensure the protection of the employees and their families as well. Companies in the Philippines must register first in order to register their employees to SSS What are the documentary requirements? Home Development Mutual Fund (HDMF) The Government Agencies are responsible for collecting contributions used for funding salary loans, housing loans, and other benefits to ensure the protection of employees and their families as well. What
The documentary requirements for the following registration-related transactions can be submitted electronically to the concerned Revenue District Offices (RDOs) via the TRRA Portal: To use the TRRA, taxpayer-applicants shall access the TRRA Portal through the BIR eServices icon at https://www.bir.gov.ph/ and follow the procedures below. Originally published at GPP CPAs website.
Live Webinar on Ph Payroll Computations and Taxation
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Live Webinar: Value Added Tax: In and Out
Live Webinar on 2024 Financial Statements Preparation Reminders
Live Webinar 2024 ITR (1702 MX) Filing Reminders for PEZA-Registered Entities
Live Webinar on 2024 ITR (1702 RT) Filing Reminders for Taxable Corporations
Live Webinar: Withholding Taxes, Subjects & Applications
Onsite Seminar: BIR Examination: Their Procedures and Our Defenses
Onsite Training: How to analyze Financial Statements Accounting for Correct Business Decision Making?
Onsite Seminar: Basic Business Accounting & BIR Compliance VAT Entity
Revenue Regulations No. 001-2025
Revenue Regulations No. 18- 2024
REPUBLIC ACT NO. 12066 – CREATE MORE ACT
Revenue Memorandum Circular No. 116-2024
Revenue Memorandum Circular No. 115-2024
Δ
Phone : (02) 5310-2239
Mobile : Smart: 0939-916-2952 Globe: 0967-497-4989
Email : info(@)taxacctgcenter.ph
© Tax and Accounting Center 2025. All Rights Reserved