This case has been cited 4 times or more.
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2013-11-27 |
LEONARDO-DE CASTRO, J. |
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| That on or about the 28th day of December, 2001, in the municipality of Malolos, province of Bulacan, Philippines, and within the jurisdiction of this Honorable Court, the above-named accused, being the stepfather of [Lisa], a minor 14 yrs. of age, did then and there wilfully, unlawfully and feloniously by means of force and intimidation, have carnal knowledge of his stepdaughter [Lisa] against her will and without her consent.[5] | |||||
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2007-06-08 |
CHICO-NAZARIO, J. |
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| As has been extensively discussed herein, Section 106(b)(2), in relation to Section 100(a)(2) of the Tax Code of 1977, as amended, allowed the refund/credit of input VAT on export sales to enterprises operating within export processing zones and registered with the EPZA, since such export sales were deemed to be effectively zero-rated sales.[29] The fact that PASAR and PHILPHOS, to whom petitioner corporation sold its products, were operating inside an export processing zone and duly registered with EPZA, was never raised as an issue herein. Moreover, the same fact was already judicially recognized in the case Atlas Consolidated Mining & Development Corporation v. Commissioner of Internal Revenue.[30] Section 106(c) of the same Code likewise permitted a VAT-registered taxpayer to apply for refund/credit of the input VAT paid on capital goods imported or locally purchased to the extent that such input VAT has not been applied against its output VAT. Meanwhile, the effective zero-rating of sales of gold to the CBP from 1989 to 1991[31] was already affirmed by this Court in Commissioner of Internal Revenue v. Benguet Corporation,[32] wherein it ruled that At the time when the subject transactions were consummated, the prevailing BIR regulations relied upon by respondent ordained that gold sales to the Central Bank were zero-rated. The BIR interpreted Sec. 100 of the NIRC in relation to Sec. 2 of E.O. No. 581 s. 1980 which prescribed that gold sold to the Central Bank shall be considered export and therefore shall be subject to the export and premium duties. In coming out with this interpretation, the BIR also considered Sec. 169 of Central Bank Circular No. 960 which states that all sales of gold to the Central Bank are considered constructive exports. x x x. This Court now comes to the question of whether petitioner corporation has sufficiently established the factual bases for its applications for refund/credit of input VAT. It is in this regard that petitioner corporation has failed, both in the administrative and judicial level. | |||||
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2005-10-13 |
AZCUNA, J. |
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| Settled is the rule that jurisdiction is conferred only by the Constitution or the law.[14] Republic v. Court of Appeals[15] also enunciated that only a statute can confer jurisdiction on courts and administrative agencies. | |||||