sic itur ad astra

Property  |  Property in Relation to Whom it Belongs (Arts. 420-426) Facts:    In 1999, Aquafresh Seafoods Inc. sold two parcels of land in Roxas City to Philips Seafoods, Inc. for Php 3,100,000. Aquafresh filed Capital Gains Tax Return, paying: Php 186,000 for Capital Gains Tax and  Php 46,500 for Documentary Stamp Tax. Bureau of Internal Revenue (BIR) received a report that the lots sold were undervalued for taxation purposes.  BIR Special Investigation Division (SID):  Concluded that the subject properties were commercial with a zonal value of Php 2,000 per square meter. BIR Regional Director Leonardo Q. Sacamos  issued Assessment Notices for CGT and DST deficiencies. Aquafresh protested assessments. Director Sacamos denied it. Aquafresh filed petition for review before Court of Tax Appeals (CTA) , arguing properties were residential, not commercial. CTA: Ruled in favor of respondent. The existing Revised Zonal Values of Real Properties in th...

Property  |  Property in Relation to Whom it Belongs (Arts. 420-426) Facts:    In 1997, Tri-Plus Corporation , represented by its president Euclid C. Po , filed an Application for Registration of Title over Lots 1061 and 1062 in Consolacion, Cebu. Tri-Plus claimed ownership of the parcels, including improvements, through purchase for more than 30 years, including that of its predecessors-in-interest. The Republic of the Philippines, through the Office of the Solicitor General (OSG), opposed the application. Tri-Plus presented documentary evidence to prove compliance with the jurisdictional requirements of the law. Heirs of Toribio Pepito requested an extension to file opposition but failed to file their written opposition on time. MTC-Cebu:  Declared Tri-Plus as the exclusive owner of Lots 1061 and 106. Land Registration Authority (LRA) : Noted discrepancies in land descriptions and requested verification from the Department of Environment and Natural Resources...

  Property  |  Property in Relation to Whom it Belongs (Arts. 420-426) Facts:    Spouses Florentino and Carmelita Leong owned the property at No. 539–41 Z.P. De Guzman Street, Quiapo, Manila. Elena Leong is Florentino's sister-in-law, who lived on the property rental-free for two decades until the building they lived in was razed by fire. They then constructed makeshift houses, and the rental-free arrangement continued. Florentino and Carmelita immigrated to the United States and eventually had their marriage dissolved in Illinois. Florentino conveyed his right to the property to Carmelita as per their marital settlement agreement. In the lower margin of page 12 of the instrument was a long-hand scribbling of a proviso, purporting to be a footnote remark: Neither party shall evict or charge rent to relatives of the parties, or convey title, until it has been established that Florentino has clear title to the Malabon property.  Carmelita sold the prope...

Property  |  Property in Relation to Whom it Belongs (Arts. 420-426) Facts:    Dream Village Neighborhood Association, Inc. represents over 2,000 families occupying a 78,466-square meter lot in Western Bicutan, Taguig City since 1985. The lot was previously part of Hacienda de Maricaban , owned by Dolores Casal y Ochoa , covered by Torrens title Original Certificate of Title (OCT) No. 291 issued in 1906. The US government purchased Maricaban and converted it into Fort William McKinley during the American colonial period, subsequent title was issued in the name of the USA. The US government transferred 30 hectares of Maricaban to the Manila Railroad Company . In 1956, the USA formally ceded Fort William McKinley to the Republic of the Philippines and title was issued the name of the Republic of the Philippines. In 1957, President Carlos P. Garcia issued Proclamation No. 423, reserving the land within Fort William McKinley (now Fort Bonifacio) for military purposes. ...

Property  |  Property in Relation to Whom it Belongs (Arts. 420-426) Facts:    In 1952, Bislig Bay Lumber Co., Inc. (BBLCI), was granted Timber License Agreement (TLA) No. 43, covering an area of 75,545 hectares in Surigao del Sur, Agusan del Sur, Compostela Valley, and Davao Oriental. In 1969, President Ferdinand E. Marcos allegedly issued a presidential warranty to BBLCI. In 1977, TLA No. 43 expired. It was renewed for another 25 years to "terminate on April 25, 2002." In 2000,  Paper Industries Corporation of the Philippine ( PICOP) filed an application with DENR to convert its TLA No. 43 into an Integrated Forest Management Agreement (IFMA). The DENR Secretary constituted a negotiating team. In the middle of the processing of the application, PICOP refused to attend further meetings with the DENR. PICOP filed a Petition for Mandamus against DENR Secretary Heherson T. Alvarez  to compel the DENR Secretary to sign, execute, and deliver an ...