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Showing posts with the label RA 7160

Abdula vs. Guiani

Abdula vs. Guiani G.R. No.: 118821, February 18, 2000, 326 SCRA 1 FACTS: The case involves a petition for certiorari and prohibition to set aside the warrant of arrest issued by Judge Japal M. Guiani of Branch 14 of the Regional Trial Court of Cotabato City. The petitioners, Mayor Bai Unggie D. Abdula and Odin Abdula, were charged with murder in Criminal Case No. 2376. The murder complaint alleged that the petitioners paid six other individuals for the death of a certain Abdul Dimalen, the former COMELEC Registrar of Kabuntalan, Maguindanao. Initially, the Provincial Prosecutor of Maguindanao dismissed the murder charges against the petitioners and five other respondents due to lack of prima facie evidence. However, a separate information for murder was filed against one of the respondents, Kasan Mama. Subsequently, the case was ordered to be returned to the Provincial Prosecutor for further investigation. After additional evidence was presented, the Provincial Prosecutor foun...
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What is a Community Tax Certificate?

A community tax certificate (or also known as residence certificate) is a legal form of identification document of a person who is residing here in the Philippines, just like a driver's license and a passport. A community tax is levied by municipalities or cities and it is deputized to its barangay sectors in accordance to the provisions of existing laws. Who are subject to a community tax? As stated in Art. VI sections 157 of RA 7160, the individuals liable to a community tax are those inhabitants of the Philippines aged 18 years old and above who: 1. has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year; or2. who is engaged in business or occupation; or3. who owns real property with an aggregate assessed value of P1,000.00 or more; or4. who is required by law to file an income tax return The above mentioned individuals shall pay an annual additional tax of P5.00 and an annual additional tax P...
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LAWYERS LEAGUE FOR A BETTER PHILIPPINES vs. PRES. AQUINO

LAWYERS LEAGUE FOR A BETTER PHILIPPINES vs. PRES. AQUINO G.R. NO. 73748, May 22, 1986 FACTS: President Corazon Aquino issued Proclamation No. 1 on February 25, 1986 announcing that she and Vice President Laurel were taking power. On March 25, 1986, proclamation No.3 was issued providing the basis of the Aquino government assumption of power by stating that the "new government was installed through a direct exercise of the power of the Filipino people assisted by units of the New Armed Forces of the Philippines." Petitioners alleged that the Aquino government is illegal because it was not established pursuant to the 1973 Constitution. ISSUE: Whether or not the government of Corazon Aquino is legitimate. HELD: Yes. The legitimacy of the Aquino government is not a justiciable matter but belongs to the realm of politics  where only the people are the judge. The Supreme Court further held that: The people have accepted the Aquino government which is in eff...
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Callado vs. International Rice Research Institute (IRRI)

Callado vs. IRRI GR No. 106483, May 22 1995, 244 SCRA 210 FACTS: Petitioner Ernesto Callado was employed as a driver at the International Rice Research Institute (IRRI). On February 11, 1990, while driving an IRRI vehicle on an official trip to the Ninoy Aquino International Airport and back to the IRRI, petitioner figured in an accident. After evaluating petitioner's answer, explanations and other evidence by IRRI's Human Resource Development Department Manager, the latter issued a Notice of Termination to petitioner on December 7, 1990. Petitioner then filed a complaint before the Labor Arbiter for illegal dismissal, illegal suspension and indemnity pay with moral and exemplary damages and attorney's fees. Private respondent likewise informed the Labor Arbiter, through counsel, that the Institute enjoys immunity from legal process by virtue of Article 3 of Presidential Decree No. 1620, and that it invokes such diplomatic immunity and privileges as an int...
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DRILON VS. LIM

GR No. 112497, August 4 1994 FACTS: Pursuant to Section 187 of the Local Government Code or the Procedure For Approval And Effectivity Of Tax Ordinances And Revenue Measures; Mandatory Public Hearings, Secretary of Justice had, on appeal to him of four oil companies and a taxpayer, declared Ordinance No. 7794, otherwise known as the Manila Revenue Code, null and void for non-compliance with the prescribed procedure in the enactment of tax ordinances and for containing certain provisions contrary to law and public policy. In a petition, the Regional Trial Court of Manila revoked the Secretary's resolution and sustained the ordinance, holding inter alia that the procedural requirements had been observed. Instead, it declared Section 187 of the Local Government Code as unconstitutional because of its vesture in the Secretary of Justice of the power of control over local governments in violation of the policy of local autonomy mandated in the Constitution and of the specific...
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