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Showing 1009–1032 of 5,105 articles for “ict”

Equitable Estoppel in VAT Refund Claims: Protecting Taxpayers From Conflicting BIR Rulings

The Supreme Court shields taxpayers who relied on BIR Ruling No. DA-489-03 from premature VAT refund dismissals through equitable estoppel.

Upholding Integrity: A Lawyer's Duty in Notarizing Documents and Avoiding Deceitful Conduct

A lawyer was suspended for notarizing a fictitious deed without a commission and without all parties present. Learn the notarial duties and ethical rules.

Election Overspending: When Party Membership Limits Campaign Spending in the Philippines

Supreme Court clarifies that party membership alone restricts candidates to the P3.00 per voter spending cap under RA 7166.

Seafarer Disability Claims Strict Compliance With Post Employment Medical Exam Rule

Moral Ascendancy AS Substitute FOR Violence Rape Conviction Upheld Despite Recantation

Philippine Supreme Court affirms rape conviction based on moral ascendancy, not physical force, despite victim's recantation.

Reasonable Doubt in Human Trafficking Cases: The Necessity of Corroborating Evidence

The Supreme Court acquits an accused in a trafficking case, stressing that conviction requires proof beyond reasonable doubt, not just a police officer's lone testimony.

Surrender of Title Broadening RTC Jurisdiction in Land Registration Disputes

The Supreme Court clarifies that Regional Trial Courts, as land registration courts, can hear contentious cases involving surrender of title under PD 1529.

Rape Conviction Upheld: Why Victim Testimony and Credibility Matter in Sexual Assault Cases

The Supreme Court affirms a rape conviction, explaining why a child victim's credible testimony outweighs denial, alibi, and inconclusive medical findings.

The 10-Day Rule for Appealing Voluntary Arbitrator Decisions in the Philippines

Learn the strict 10-day deadline for appealing voluntary arbitrator decisions in Philippine labor cases, based on a 2017 Supreme Court ruling.

Safeguarding Rights Chain of Custody in Drug Cases and the Presumption of Innocence

The Supreme Court acquits a drug possession convict, ruling that police lapses in chain of custody defeat the presumption of regularity.

Broken Chains: Safeguarding Rights in Drug Cases Through Strict Adherence to Chain of Custody Rules

The Supreme Court acquits a drug suspect after police failed to justify deviations from Section 21, RA 9165's chain of custody rule.

Positive Identification Trumps Alibi in Child Rape Cases Under Philippine Law

How Philippine courts weigh a victim's positive identification against an alibi defense in child rape cases under RA 7610.

Statutory Rape Conviction Upheld: RA 7610 and Child Testimony Explained

The Supreme Court affirms a triple statutory rape conviction, clarifying RA 7610, child testimony, and damages for child victims.

Statutory Rape Conviction Affirmed: Child Victim's Sole Testimony Sufficient

Supreme Court affirms statutory rape conviction, ruling a credible child victim's testimony alone suffices even without medical examination.

Guilt Beyond Doubt: Circumstantial Evidence in Robbery With Homicide Cases

How the Supreme Court upheld a robbery-with-homicide conviction based solely on circumstantial evidence, and what this means for criminal prosecutions.

Protecting Childhood Conviction Stands In Statutory Rape Case Despite Lack Of Fresh Medical Evidence

Philippine Supreme Court affirms statutory rape conviction based on credible child testimony, ruling medical evidence is not indispensable.

Kidnapping for Ransom: Convictions Upheld on Positive Identification and Collective Intent

The Supreme Court affirms kidnapping-for-ransom convictions, explaining how positive identification and conspiracy establish guilt beyond reasonable doubt.

Dismissal Due to Technicality: Navigating Procedural Requirements in Labor Disputes

The Supreme Court affirms that strict compliance with procedural rules, like attaching certified true copies and stating material dates, is essential in certiorari petitions.

Procedural Rigidity vs Substantive Justice: Certiorari Petitions in Labor Disputes

The Supreme Court clarifies when strict procedural rules in certiorari petitions outweigh substantive justice in labor cases.

VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter

Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.

Disbarment for Deceit and Unauthorized Notarization: Ethical Standards for Lawyers

Supreme Court affirms suspension and notarial disqualification for a lawyer who used falsified documents and notarized outside his jurisdiction.

Taxing Power vs National Electrification: LGU Levy on Electric Cooperatives

Supreme Court rules LGUs may levy electric cooperative properties for unpaid real property taxes despite EPIRA restrictions.

Kidnapping for Ransom Conviction Upheld: Safe House Caretaker Liable as Co-Principal

Philippine Supreme Court rules on kidnapping for ransom, conspiracy, and multiple counts when several victims are abducted in one information.

Buy-Bust Operations and the Chain of Custody Rule Under RA 9165

The Supreme Court acquits a drug suspect where police failed to strictly comply with Section 21, RA 9165 chain of custody rules.