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Showing 121–144 of 573 articles for “oca”

UP Tax Exemption: Balancing Public Benefit and Local Revenue

Supreme Court rules UP exempt from real property tax on land leased to Ayala Land under RA 9500, balancing public benefit and local revenue.

Redefining Local Autonomy: LGUs' Just Share in National Taxes

The Supreme Court ruled that LGUs' just share must come from all national taxes, not just internal revenue taxes.

Negligence in Notarial Duties Upholding Public Trust in Legal Documents

A notary's failure to properly record notarized documents leads to suspension and revocation of commission, underscoring the public trust in notarization.

Upholding Notarial Duty Consequences FOR Incomplete AND Improperly Executed Documents

A notary public who notarized deeds with missing signatures and absent parties faces suspension and commission revocation, as ruled by the Supreme Court.

When Self-Defense Claims Fall Short: The Miranda Case on Unlawful Aggression

A Supreme Court ruling clarifies when self-defense fails and how a victim's provocation can still mitigate criminal liability in Philippine law.

Management Prerogative vs Diminution of Benefits: The Coca-Cola Saturday Work Dispute

When can a company stop Saturday work without violating the non-diminution rule? The Supreme Court clarifies in this Coca-Cola case.

Territorial Boundaries vs. Resource Sharing: Defining LGUs' Share of National Wealth

The Supreme Court clarifies when local governments may claim a share of national wealth, using the Palawan-Camago-Malampaya dispute as the benchmark case.

Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says

A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.

Nepotism and Misconduct Limits on Local Government Hiring Practices in the Philippines

A Supreme Court ruling clarifies nepotism rules, the condonation doctrine, and hiring limits for local government positions.

Security of Tenure vs. Appointment: The Dator Case on Local Government Officials

The Supreme Court clarifies the rules on appointing municipal administrators, the condonation doctrine, and the limits of injunctive relief in Ombudsman cases.

Due Process in Administrative Cases: The Right to a Fair Hearing and Protection Against Gross Neglect of Duty

A mayor's dismissal for grave misconduct was reversed by the Supreme Court, which clarified the rule on prior authorization for local contracts.

Breach of Trust When Reallocating Funds Leads to Dismissal in the Philippines

When does an employee's fund reallocation justify dismissal? The Supreme Court explains serious misconduct and loss of trust and confidence.

Upholding Redemption Rights: The Validity of an Irrevocable Power of Attorney in Land Disputes

Supreme Court ruling on irrevocable power of attorney, land redemption, and compromise agreements in Philippine civil law.

Judicial Accountability: When a Judge’s TRO Error Is Not Gross Ignorance of the Law

Explaining when a judge’s erroneous TRO is excusable oversight versus gross ignorance of law, citing the Supreme Court’s ruling in OCA v. Alaras.

Ethical Boundaries: Upholding Respect and Dignity in Legal Advocacy

The Supreme Court reminds lawyers that even forceful arguments must remain respectful, citing Rule 8.01 of the CPR.

Revoking a Surety Agreement: Proving Timely Notice and Release from Liability

A surety who sends a timely revocation letter by registered mail can escape liability—provided the notice is properly proven and received.

Ancestral Land Rights Prevail: Registration Allowed Despite Forest Reserve Status

Supreme Court rules ancestral lands occupied since time immemorial may be registered even if located inside a forest reserve, applying IPRA Law.

Regular Employment and Labor-Only Contracting: Lingat v. Coca-Cola Bottlers

Supreme Court clarifies when agency-hired workers are regular employees of the principal employer, and the limits of labor contracting.

Regular Employment vs Contractual Work: Defining Employer-Employee Relationships in the Philippines

Learn how Philippine courts determine regular employment, labor-only contracting, and employer liability using the Coca-Cola bottlers case.

Local Autonomy vs Congressional Power: Defining the Just Share in National Taxes

The Mandanas ruling redefined the LGU just share in national taxes, expanding the base beyond internal revenue taxes.

Navigating Local TAX Protests THE Crucial Steps FOR A Successful Refund Claim

Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila

Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.

Deception and Trafficking: Protecting Vulnerable Individuals from Exploitation

The Supreme Court affirmed a trafficking conviction where a recruiter promised local house-helper jobs but delivered minors to forced labor in Marawi City.

Irrevocability in Tax Overpayments: Refund vs Carry-Over Options Explained

Understand the Supreme Court's ruling on when a tax overpayment option becomes irrevocable, and what it means for corporate taxpayers in the Philippines.