Thread by @nbvneverquits

Mini-LMTs for Remedial Law

1️⃣ The SC is not a trier of facts.
2️⃣ Even if the court has original jurisdiction, it must follow the hierarchy of courts.
3️⃣ Courts do not acquire jurisdiction unless admin remedies are exhausted.

4️⃣ Rule 65 against a judgment is not available if no MR was filed
5️⃣ An accused may appear before the court for the sole purpose of questioning its jurisdiction (ad cautelam).
6️⃣ If the duty is discretionary, mandamus is not a remedy.

7️⃣ If the case does not fall under small claims, but falls under summary or regular procedure, the case shall not be dismissed. Instead,
the case shall be re-docketed under the appropriate procedure.
8️⃣ For evidence to be admissible, it must be competent and relevant.

9️⃣ If the plaintiff and counsel do not appear during pretrial without valid cause, the case shall be dismissed.
🔟 If one's liberty is restrained due to some legal process, privielege of writ of habeas corpus is not available.

1⃣1⃣ BIR AUDIT PROCESS

1⃣2⃣ In order for the CTA en banc to take cognizance of an appeal via a petition for review, a timely MOTION FOR RECONSIDERATION OR NEW TRIAL must first be filed with the CTA Division that issued the assailed decision or resolution.

1⃣3⃣ CTA may take cognizance of cases directly challenging the CONSTITUTIONALITY OR VALIDITY of a tax law or regulation or administrative issuance (revenue orders, revenue memorandum circulars, rulings).

1⃣4⃣ CTA HAS UNDOUBTED JURISDICTION to pass upon the constitutionality or validity of a tax law or regulation when raised by the taxpayer as a defense in disputing or contesting an assessment or claiming a refund.

1⃣5⃣ The validity of the assessment itself is a separate and distinct issue from the issue of whether the right of the CIR to collect the validly assessed tax has prescribed.
1⃣6⃣ An INVALID WAIVER could not extend the prescriptive period and will render the assessment invalid.

1⃣7⃣ The BOND REQUIREMENT SHOULD BE DISPENSED WITH if:
(a)prescription has set, or
(b)whenever it is determined by the courts that the method employed by the CIR in the collection of tax is not sanctioned by law.

1⃣8⃣ The failure of the BIR to subject the taxpayer to DISCUSSION OF DISCREPANCY during audit shall render the assessment void due to violation of the taxpayer’s right to due process.

1⃣9⃣ The SENDING OF PAN to a taxpayer to inform him/her of the assessment is part of the “due process requirement in the issuance of a deficiency tax assessment,” the absence of which renders void any assessment made by the tax authorities.

2⃣0⃣ The failure to protest the PAN (within 15 days from receipt) does not make the assessment final and unappealable. Such failure will only result to the immediate issuance of the FAN, which can be later on protested by the taxpayer.

2⃣1⃣ If there is NO RESPONSE FROM THE BIR within 180 days after the TP filed the protest (Request for Reconsideration) or submitted supporting documents (Request for Reinvestigation), the TP may:
(a)APPEAL to the CTA w/in 30 days; OR
(b)AWAIT the FDDA.

2⃣2⃣ FAILURE OF A TP TO APPEAL BEFORE THE CTA THE INACTION of the CIR on a protested assessment w/in 30D after the 180D period does not render an assessment final & executory. The TP may await the final decision of the CIR &, w/in 30D from receipt of the decision, appeal to CTA.

2⃣3⃣ FAN must show in detail the (1) facts, and (2) law, rules, & regulations, or jurisprudence.
Otherwise, assessment is void.
2⃣4⃣ TP must respond within 30 days from receipt of the FAN.
2⃣5⃣ Failure to protest or submit the supporting documents shall render the FAN final.

2️⃣6️⃣ The test of the information’s sufficiency is whether the crime is described in intelligible terms and with such particularity with reasonable certainty so that the accused is duly informed of the offense charged. (Miguel vs. Sandiganbayan)

2️⃣7️⃣ The criminal action for BP 22 shall be deemed to include the corresponding civil action. NO RESERVATION TO FILE SUCH CIVIL ACTION SEPARATELY SHALL BE ALLOWED.

2️⃣8️⃣ The People is the real party in interest in a criminal case and only the OSG can represent the People in criminal proceedings pending in the CA or in the Supreme Court. (Jimenez vs. Sorongon)

2️⃣9️⃣ No counterclaim, cross claim, or third-party complaint may be filed by the accused in the criminal case, but any cause of action which could have been the subject thereof may be litigated in a separate civil action.

3️⃣0️⃣ The accused can file a civil action for quasi-delict for the same act or omission he is accused of in a criminal case. (Casupnan vs. Laroya)
3️⃣1️⃣ Without arraignment, the court does not acquire jurisdiction over the issues & the case. Any judgment w/out arraignment, is void.

3️⃣2️⃣ The presence of the accused in arraignment is mandatory. Without the accused, there can be no valid arraignment.
3️⃣3️⃣ In case of an invalid arraignment, double jeopardy will not apply.

3️⃣4️⃣ There are three (3) grounds for suspension of arraignment: (1) mental or physical condition of the accused, (2) prejudicial question, and (3) there is a petition for review pending with the Secretary of Justice or Office of the President.

3️⃣5️⃣ A judgement, to be valid, must be personally written and prepared by an incumbent judge.
3️⃣6️⃣ Provisional remedies are also applicable in criminal cases with regard to the civil aspect of the case instituted with it. No civil aspect, no provisional remedies available.

3️⃣7️⃣ An answer may be responded to by a reply only if the defending party attaches an actionable document to the answer (Rule 6, Section 2)
3️⃣8️⃣ Pre-trial is mandatory in all civil cases.

3️⃣9️⃣ When issues not raised by the pleadings are tried either with the express or implied consent of the parties, they shall be treated in all respects as if they had been raised in the pleadings. No amendment of the said pleadings is necessary. (Rule 10, Section 5)

4️⃣0️⃣ The failure of the plaintiff and counsel to appear at the court-annexed mediation and judicial dispute resolution without valid cause is cause for the dismissal of the action with prejudice, unless otherwise ordered by the court.

4️⃣1️⃣ An order denying a demurrer in civil cases is not subject of an appeal or petition for certiorari, prohibition or mandamus before judgement. However, the judgement itself is subject to the aforesaid remedies.

4️⃣2️⃣ The winning party has 5 years from entry of judgement to execute a writ of execution. After the lapse of the 5-year period, the same may only be revived by an action for another 5 years or before it is barred by statute of limitations.

4️⃣3️⃣ An adverse claim protects the right of the claimant during the pendency of the controversy while a notice of lis pendes protects the right of the claimant during the pendency of the action or litigation.

4️⃣4️⃣ An adverse claim may only be cancelled upon filing a petition before the court while a notice of lis pendens may be cancelled without a court hearing.
4⃣5⃣ A xerox copy of a will (if lost or destroyed) may be admitted to probate.