Philippine Supreme Court Decisions Digests

MAGKALAS vs. NATIONAL HOUSING AUTHORITY G.R. No. 138823, September 17, 2008    Facts Plaintiff and her predecessors-in-interest have been occupying a lot designated as TAG-770063, Block 1, Barangay 132, located at the corner of 109 Gen. Concepcion and Adelfa Streets, Bagong Barrio, Caloocan City, for the past 39 years.    On March 26, 1978, P.D. No. 1315 was issued expropriating certain lots at Bagong Barrio, Caloocan City. In the same Decree, the National Housing Authority (NHA) was named Administrator of the Bagong Barrio Urban Bliss Project with the former to take possession, control (sic) and disposition of the expropriated properties with the power of demolition. During the Census survey of the area, the structure built by the plaintiff was assigned TAG No. 0063. After conducting studies of the area, the NHA determined that the area where plaintiff‘s structure is located should be classified as an area center (open space). The Area Center was determined in compl...

COMMISSIONER OF INTERNAL REVENUE vs. PRIMETOWN G. R. No. 162155, August 28, 2007    Facts On April 14, 2000, the Taxpayer filed its petition for review claiming refund based on its final adjusted return filed on April 14, 1998, Counting 365 days a year pursuant to Article 13 of the Civil Code, the CTA found that the petition was filed beyond the two year respective period equivalent to 730 days for filing the claim under Section 229 of the NIRC, ruling that the petition was filed 731 days after the filing of the return.On Appeal, the CA reversed the CTA and ruled that Article 13 of the Civil Code did not distinguish between a regular year and a leap year.    Issue   Whether or not the Court of Appeals erred in reversing the CTA.    Ruling The SC affirmed the CA's reversal but ruled that the basis for the reversal is EO 292 of the Administrative Code of 1987, a more recent law, which provides that a year is composed of 12 calendar months.    S...