Lawyerly

You're currently signed in as:
User

TFS v. CIR

This case has been cited 3 times or more.

	GR No. 208261 2014-12-08	PHILIPPINE AMUSEMENT v. LORENIA P. DE GUZMAN PERLAS-BERNABE, J.
As a general rule, an appeal is not a matter of right but a mere statutory privilege, and as such, may only be availed in the manner provided by the law and the rules. Thus, a party who seeks to exercise the right to appeal must comply with the requirements of the rules; otherwise, the privilege is lost.[31] Therefore, an appeal must be perfected within the reglementary period provided by law; otherwise, the decision becomes final and executory. However, as in all cases, there are exceptions to the strict application of the rules in perfecting an appeal,[32] such as when said appeal is meritorious.[33] Verily, strict implementation of the rules on appeals must give way to the factual and legal reality that is evident from the records of the case. After all, the primary objective of the laws is to dispense justice and equity, not the contrary.[34]
	GR No. 172394 2010-10-13	H. TAMBUNTING PAWNSHOP v. CIR BERSAMIN, J.
The aforequoted pronouncement in First Planters Pawnshop has been reiterated in Tambunting Pawnshop, Inc. v. Commissioner of Internal Revenue[12] and in TFS, Incorporated v. Commissioner of Internal Revenue,[13] thereby affirming the non- liability for VAT of pawnshops in taxable years 1996-2002 by virtue of the deferment of its imposition. Consequently, the VAT deficiency assessment and the surcharge served on Tambunting by the BIR lacked legal basis and must be canceled.
	GR No. 181274 2010-06-23	PHILIPPINE ECONOMIC ZONE AUTHORITY v. JOSEPH JUDE CARANTES VILLARAMA, JR., J.
It is settled that an appeal must be perfected within the reglementary period provided by law; otherwise, the decision becomes final and executory.[21] Before the Supreme Court, a petition for review on certiorari under Rule 45 of the 1997 Rules of Civil Procedure, as amended, must be filed within fifteen (15) days from notice of the judgment or final order or resolution appealed from, or of the denial of the petitioner's motion for new trial or reconsideration filed in due time after notice of the judgment. Even then, review is not a matter of right, but of sound judicial discretion, and may be granted only when there are special and important reasons therefor.