Who is Atty. Jayr?

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Atty. Eufemio A. Simtim, Jr. or Atty. Jayr is a licensed lawyer in the Philippines. He is a Partner at Simtim Gunay Viejo Sales Sobrejuanite Law Group, but he does only virtual consultations as he is presently out of the country. He has been in the litigation practice in most part of his legal career and has worked in the academe, in the government and in the corporate world. He also passed the PRC licensure exams for Real Estate Broker and for Real Estate Appraiser (Rank No. 5). He presently runs his Youtube Channel, @yourlawyer, providing free legal information and updates.

Monday, March 3, 2008

REQUIREMENTS (CLJ 3 & LAW 104)

Case Assignments for CLJ 3 & Law 104 Classes:

1. Pinote vs. Judge Ayco (Click Here)
2. Lim vs. Ang (Click Here)
3. Rodriguez vs. Hon. Ponferrada (Click Here)
4. People vs. Ochoa (Click Here)
5. Fukuzume vs. People (Click Here)

Note: The last two (2) cases shall be in lieu of Hambon vs. CA and Orquinaza vs. People. Deadline for submission of your case digests shall be on the day of your final examination.

For your guidance, below is a sample of a case digest:


REPUBLIC VS. MAMBULAO LUMBER CO.
4 SCRA 622


FACTS:

Mambulao Lumber Co. has an aggregate forest charges liability of PhP 4, 802.37 in favor of the Republic of the Philippines . It appears, however, that from 1947 to 1956, said company paid the Republic the amount of PhP 9,127.00 as reforestation charges in pursuance of Section 1 of RA 155 which provides that there shall be collected in addition to the regular forest, the amount of Php.50 on each cubic meter of timber cut from any public forest for commercial purposes. The amount collected shall be expanded for reforestation and afforestation.

It is the contention of the Company that since the Republic has not made use of the reforestation charges collected from it for reforesting the denuded area of the land covered by its license, the Republic should refund the said amount or if it cannot be refunded, at least, it should be compensated with what Mambulao Lumber Comapany has owed the Republic of the Philippines for Reforestation charges.

The CFI of Manila ordered the Company to pay the sum of PhP 4,802.37 with 6% interest. Hence, this appeal.

ISSUE:


Whether or not the sum of PhP9,127.50 paid by the Company to the Republic as reforestation charges may be set off or applied to the payment of the PhP4,802.37 as forest charges due and owing from the company to the Republic.


RULING:
NO. Internal revenue taxes such as forest charges cannot be subject of set off or compensation. It is because taxes are not in the nature of contracts between the parties but grow out of duty to, and are positive acts of the government to the making and enforcing of which the personal consent of individual taxpayer is not required. The amount paid by a licensee as reforestation charges is in the nature of a tax which form part of the Reforestation fund, payable by him irrespective of whether the area covered by the license is reforested or not. Moreover, the company and the government are not mutually creditors and debtors of each other, hence, the law on compensation is inapplicable.

3 comments:

  1. hi sir! thank u so much. ur innovative style of teaching surely helps us. God bless u.

    ReplyDelete
  2. Hi! How are you? I hope u're fine.

    ReplyDelete
  3. hello Sir...

    U are really adorable instructor..

    God speed!!!

    ReplyDelete

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