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Showing 121–144 of 722 articles for “cir”

Confessions and Circumstantial Evidence Upholding Convictions in Robbery With Homicide Cases

Supreme Court explains when a confession to a reporter is admissible and how circumstantial evidence can prove robbery with homicide.

Bail and Humanitarian Considerations: Balancing Constitutional Rights and Individual Circumstances

The Supreme Court affirms that bail may be granted on humanitarian grounds, weighing an accused's health and flight risk against constitutional rights.

Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR

When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.

Documentary Stamp Tax: When the Refund Period Starts for Metered Payments

Philippine Bank of Communications v. CIR clarifies when the two-year DST refund period begins for metered stamp users.

Protecting the Vulnerable: Statutory Rape and the Primacy of Victim Testimony in Philippine Law

The Supreme Court affirms a rape conviction based on circumstantial evidence and the credible testimony of a 16-year-old victim who was rendered unconscious during the assault.

Qualified Theft Conviction Upheld: When Circumstantial Evidence Proves Guilt Beyond Doubt

The Supreme Court affirms a qualified theft conviction based on circumstantial evidence, explaining when such evidence suffices to prove guilt.

Tax Amnesty Administrative Rules Cannot Override Statutory Law

Supreme Court ruling on ING Bank v. CIR: BIR revenue circulars cannot override the Tax Amnesty Act of 2007.

Fixed-Term Contracts: Balancing Employer Flexibility and Employee Security of Tenure

Philippine Supreme Court clarifies when fixed-term employment contracts are valid and do not circumvent security of tenure.

Proving Receipt of Tax Assessment Notices: CIR v. GJM Philippines

The Supreme Court clarifies that the BIR must prove a taxpayer actually received a tax assessment notice, or the assessment may be void.

Reasonable Doubt Prevails: Acquittal in Theft Case Due to Insufficient Proof of Felonious Taking

When circumstantial evidence fails to prove felonious taking beyond reasonable doubt, the accused must be acquitted. The Supreme Court explains.

Circumstantial Evidence and Penalty Rules in Philippine Homicide Convictions

Philippine Supreme Court clarifies penalty imposition, damages, and evidence rules in homicide appeals under Rule 45.

Circumstantial Evidence and Penalty Fixing in Homicide: Ladines v. People

The Supreme Court clarifies penalty imposition rules and damages in homicide, affirming conviction based on circumstantial evidence.

Incestuous Rape: Upholding Parental Moral Ascendancy and Protecting Minor Victims

Philippine Supreme Court affirms rape conviction of a father figure, clarifying force, minority as aggravating circumstance, and damages.

Circumstantial Evidence and Murder Conviction: Proving Guilt Beyond Reasonable Doubt

The Supreme Court explains when circumstantial evidence suffices to convict for murder, applying the Rules of Court standard.

Public Health Workers' Benefits: Balancing Magna Carta Rights and Budget Rules

Supreme Court rules on DBM-DOH and DBM-CSC circulars affecting hazard pay, subsistence allowance, and longevity pay for public health workers.

Exhaustion of Administrative Remedies and CTA Jurisdiction in Tax Disputes

The Supreme Court clarifies that the CTA cannot review the CIR's quasi-legislative interpretation of tax laws, and taxpayers must exhaust administrative remedies first.

Consent and Doubt: When Inconsistent Testimony Leads to Acquittal in Rape Cases

The Supreme Court acquits a rape accused, ruling that inconsistent victim testimony and doubtful circumstances create reasonable doubt.

Circumstantial Evidence and Conviction in Rape with Homicide Cases

When no eyewitnesses exist, circumstantial evidence can convict in rape with homicide. The Supreme Court explains the rules.

Uncorroborated Testimony and Probable Cause: Safeguarding Against Baseless Accusations

How Philippine courts use circumstantial evidence to convict in rape-with-homicide cases while protecting the accused from baseless accusations.

Self-Defense and Treachery: Unlawful Aggression as the Foundation of a Justifying Circumstance

How the Supreme Court clarified that self-defense requires unlawful aggression, and why treachery can still qualify a killing as murder.

Rape Conviction Upheld Despite Lack of Seclusion: People v. Nuyok

The Supreme Court affirms rape convictions based on circumstantial evidence, ruling that seclusion is not an element of the crime.

Passion's Lingering Flame: Redefining Mitigating Circumstances in Homicide Cases

The Supreme Court clarifies that passion and obfuscation may build over time, not just in the heat of the moment, reducing murder to homicide.

Circumstantial Evidence in Theft Cases: When It Is Not Enough to Convict

The Supreme Court acquits a theft convict, explaining when circumstantial evidence fails to prove guilt beyond reasonable doubt.

Self-Defense Claims in Murder Cases: Proving Unlawful Aggression in Philippine Courts

The Supreme Court clarifies when self-defense fails in murder cases, explaining the burden of proof and the elements required to invoke this justifying circumstance.