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Case Digest: So v. Republic (G.R. No. 170603)

So v. Republic | G.R. No. 170603 | 29 Jan 2007 | Callejo, Sr. J. | Art IV (Section 1, Par 4) | Petitioners: Edison So Respondents: Republic of the Philippines Recit Ready Summary Herein Petitioner So filed for a Petition for Naturalization under CA No. 473 aka the Revised Naturalization Law.He presented 2 witnesses à fam business lawyer Atty. Adasa & UST classmate Mark Salcedo. RTC granted So’s petition. Respondent Republic of the Phil through OSG said not so fast! Coz SolGen claims na the 2 witnesses So presented did not know him (So) well enough and that they only gave general statements upon being asked about the character and moral conduct of So. CA set aside RTC’s decision. Hence, this present petition. The issue is W/N So qualifies for Philippines Citizenship and the Court said NO. It was wrong for So to claim that that RA 9139 should apply to his case instead of CA No. 473. This is because the latter applied to ALL ALIENS regardless of class while the former applies to nati...

Case Digest: CIR V. San Roque Corporation (G.R. No. 187485) with Summary

  CIR V. San Roque Corporation | G.R. No. 187485 | October 8, 2013 | Carpio, J. | Art. VIII, Sec. 5 | RECIT READY SUMMARY: ·    At present is a motion for reconsideration of the previous decision of the Supreme Court granting the petition of the CIR to deny the tax refund or credit claim of San Roque. San Roque prays that rule established in the previous decision only be given a prospective effect, saying that the way the BIR and CTA treated the “120 + 30 days” rule constitutes as an operative fact, which makes the effects and consequences irreversible. However, the SC denies the motion and says that the Court only invalidated BIR-Ruling No. DA-489-03 and not any other law or executive issuance . For the Doctrine of Operative Fact to apply, there must be a legislative or executive measure. ·    San Roque is being denied of its tax refund since it filed for judicial relief only 13 days after it filed its administrative claim, violating the said “120+30 d...

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