Reprobate

Reprobate or re-authentication of a will already probated and allowed in a foreign country is different from that probate where the will is presented for the first time before a competent court. Reprobate is specifically governed by Rule 77 of the Rules of Court. This rule applies only to reprobate of a will. In reprobate, the local court acknowledges as binding the findings of the foreign probate court provided its jurisdiction over the matter can be established. (In Re: In the Matter of the Petition to Approve the Will of Ruperta Palaganas with Prayer for the Appointment of Special Administrator Manuel Miguel Palaganas & Benjamin Gregorio Palaganas vs. Ernesto Palaganas, G.R. No. 169144, January 26, 2011; J. Abad)
Posted by Schizophrenic Mind at 8:45 PM 2 comments Email ThisBlogThis!Share to TwitterShare to Facebook Labels: Doctrines from SC Decisions Penned by Justice Roberto Abad, Remedial Law, Special Proceedings

Monday, October 17, 2011

Two-Year Prescriptive Period

Section 4, Rule 74 provides for a two year prescriptive period (1) to persons who have participated or taken part or had notice of the extrajudicial partition, and in addition (2) when the provisions of Section 1 of Rule 74 have been strictly complied with, i.e., that all the persons or heirs of the decedent have taken part in the extrajudicial settlement or are represented by themselves or through guardians. (Pedrosa vs. CA, GR 118680, March 5, 2001)
Posted by Schizophrenic Mind at 8:49 PM 0 comments Email ThisBlogThis!Share to TwitterShare to Facebook

Labels: Remedial Law, Special Proceedings

Sunday, October 16, 2011

Microsoft Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 180173, April 6, 2011.

National Internal Revenue Code; value-added tax; claim for credit or refund of input value-added tax; printing of zerorated. (J. Abad) Taxpayer insists that Sections 113 and 237 of the National Internal Revenue Code (NIRC) and Section 4.108-1 of Revenue Regulations (RR) No. 7-95 do not provide that failure to indicate the word zero-rated in the invoices or receipts would result in the outright invalidation of these invoices or receipts and the disallowance of a claim for tax credit or refund. Sections 113 (A) and 237 of the NIRC provide for the invoicing requirements for value-added tax (VAT) registered persons. Related to these provisions, Section 4.108-1 of RR No. 7-95 enumerates the information which must appear on the face of the official receipts or invoices for every sale of goods by VAT-registered persons. At the time taxpayer filed its claim for credit of VAT input tax, RR No. 7-95 was already in effect and it required, among others, that the word zero-rated be imprinted on the invoice covering zero-rated sales. It also provided that only VAT-registered persons are required to print their tax identification number followed by the word VAT in their invoices or receipts and this shall be considered as a VAT invoice. All purchases covered by invoices other than a VAT invoice shall not give rise to any input tax. The invoicing requirements for VAT-registered taxpayer as provided in the NIRC and revenue regulations are clear. A VAT-registered

taxpayer is required to comply with all the VAT invoicing requirements to be able to file a claim for input taxes on domestic purchases for goods or services attributed to zero-rated sales. A VAT invoice is an invoice that meets the requirements of Section 4.108-1 of RR No. 7-95. Contrary to taxpayers claim, RR No. 7-95 expressly states that purchases covered by invoices other than a VAT invoice shall not give rise to any input tax. Taxpayers invoice, lacking the word zerorated, is not a VAT invoice, and this cannot give rise to any input tax. The subsequent enactment of Republic Act No. 9337 [amending the NIRC] on 1 November 2005 elevating provisions of RR No. 7-95 into law merely codified into law administrative regulations that already had the force and effect of law. Such codification does not mean that prior to the codification the administrative regulations were not enforceable.