1962 - Philippine Supreme Court Decisions/Resolutions
Philippine Supreme Court Jurisprudence
April-1962
SYLLABUS
1. TAXATION; PERCENTAGE TAXES; FORFEITURE OF BOND WITHIN TEN YEARS. — Upon the execution of a bond to guarantee the payment of an internal revenue tax, the tax-payer, as principal, and the bondsman, as surety, assumed an obligation entirely distinct from the tax and became subject to an entirely different kind of liability. A bond being a written contract imposing rights and liabilities, the government, pursuant to article 1144 of the new Civil Code, has the right to take court action for its forfeiture within 10 years from the accrual of the right of action.
2. ID.; ID.; ID.; SECTION 332 (c) OF REVENUE CODE NOT APPLICABLE. — Section 332 (c) of the Revenue Code, is not applicable to actions for forfeiture of bonds. The period of limitation provided in this section is evidently confined to actions for the collection of taxes.
3. ID.; ID.; ID.; PRESCRIPTIVE PERIOD FOR PAYMENT OF TAX INTERRUPTED BY EXECUTION OF BOND. — Obligations contracted in a bond by a tax-payer constitute written acknowledgments of the debt and interrupt the 5-year period of prescription for the payment of tax.G.R. No. L-16467 April 27, 1962 - FLORENTINA MATA DE STUART v. NICASIO YATCO
G.R. No. L-11964 April 28, 1962 - REGISTER OF DEEDS OF MANILA v. CHINA BANKING CORPORATION
G.R. No. L-12116 April 28, 1962 - MACARIA TINIO DE DOMINGO v. COURT OF AGRARIAN RELATIONS, ET AL.
G.R. No. L-12570 April 28, 1962 - VICENTE PAZ, ETC., ET AL. v. COURT OF AGRARIAN RELATIONS, ET AL.
G.R. Nos. L-14166 & L-14320 April 28, 1962 - FINLEY J. GIBBS, ET AL. v. COLLECTOR OF INTERNAL REVENUE, ET AL.
G.R. No. L-14231 April 28, 1962 - CATALINO BALBECINO, ET AL. v. WENCESLAO M. ORTEGA, ETC., ET AL.
G.R. Nos. L-14546-47 April 28, 1962 - PEOPLE OF THE PHIL. v. BASILIO PADUA, ET AL.
G.R. No. L-14833 April 28, 1962 - OROMECA LUMBER CO., INC. v. SOCIAL SECURITY COMMISSION, ET AL.
G.R. No. L-15089 April 28, 1962 - TEODULO DOMINGUEZ, ET AL. v. ROMAN B. DE JESUS, ET AL.
G.R. No. L-15338 April 28, 1962 - CALTEX REFINERY EMPLOYEES ASSOCIATION-PAFLU v. ANTONIO LUCERO, ET AL.
G.R. No. L-16005 April 28, 1962 - MANILA ELECTRIC COMPANY v. PUBLIC SERVICE COMMISSION
G.R. No. L-16172 April 28, 1962 - ARSENIO SUMILANG v. GUALBERTO CASTILLO, ET AL.
G.R. No. L-16219 April 28, 1962 - NATIVIDAD VERNUS-SANGCIANGCO v. DIOSDADO SANGCIANGCO, ET AL.
G.R. No. L-16716 April 28, 1962 - PEDRO R. JAO, ET AL. v. ROYAL FINANCING CORPORATION, ET AL.
G.R. No. L-16804 April 28, 1962 - FRANCO J. ALTOMONTE v. PHILIPPINE AMERICAN DRUG COMPANY
G.R. No. L-17044 April 28, 1962 - EUSTAQUIO JUAN, ET AL. v. VICENTE ZUÑIGA ET AL.
G.R. No. L-17047 April 28, 1962 - ATLANTIC MUTUAL INSURANCE COMPANY v. MANILA PORT TERMINAL, ET AL.
G.R. No. L-17247 April 28, 1962 - C. N. HODGES v. ELPIDIO JAVELLANA, ET AL.
G.R. Nos. L-17481 & L-17537-59 April 28, 1962 - LIBERATA ANTONIO ESTRADA, ET AL. v. COURT OF AGRARIAN RELATIONS, ET AL.
G.R. No. L-17887 April 28, 1962 - PEOPLE OF THE PHIL. v. RODOLFO SANTOS
G.R. No. L-18751 April 28, 1962 - A. C. ESGUERRA & SONS v. DOMINADOR R. AYTONA, ET AL.
G.R. No. L-10909 April 30, 1962 - ADELAIDA TABOTABO, ET AL. v. AGUEDO TABOTABO, ET AL.
G.R. No. L-16843 April 30, 1962 - GONZALO PUYAT & SONS INC. v. PHILIPPINE NATIONAL BANK
G.R. No. L-17082 April 30, 1962 - MERCEDES RAFFIÑAN v. FELIPE L. ABEL
G.R. No. L-17378 April 30, 1962 - NORTHWEST AIRLINES, INC. v. NORTHWEST AIRLINES PHILIPPINES EMPLOYEES ASSOCIATION, ET AL.
2. ID.; ID.; ID.; SECTION 332 (c) OF REVENUE CODE NOT APPLICABLE. — Section 332 (c) of the Revenue Code, is not applicable to actions for forfeiture of bonds. The period of limitation provided in this section is evidently confined to actions for the collection of taxes.
3. ID.; ID.; ID.; PRESCRIPTIVE PERIOD FOR PAYMENT OF TAX INTERRUPTED BY EXECUTION OF BOND. — Obligations contracted in a bond by a tax-payer constitute written acknowledgments of the debt and interrupt the 5-year period of prescription for the payment of tax.
G.R. No. L-15265 April 27, 1962 - BAGUIO GOLD MINING COMPANY v. BENJAMIN TABISOLA, ET AL.