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VICARIOUS APPEAL

The rule is that a party's appeal from a judgment will not inure to the benefit of a co-party who failed to appeal; and as against the latter, the judgment continues to run its course until it becomes final and executory. 57  To this rule, an exception attends, "where both parties have a commonality of interests, the appeal of one is deemed to be the vicarious appeal of the other." 58  The Court in John Kam Biak Y. Chan, Jr. v. Iglesia ni Cristo   explained,  viz .: While it is settled that a party who did not appeal from the decision cannot seek any relief other than what is provided in the judgment appealed from, nevertheless, when the rights and liability of the defendants are so interwoven and dependent as to be inseparable, in which case, the modification of the appealed judgment in favor of appellant operates as a modification to Gen. Yoro who did not appeal. In this case, the liabilities of Gen. Yoro and appellant being solidary, the above exception ...
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TAXATION DOCTRINES

LIFEBLOOD DOCTRINE  TAXES ARE THE LIFEBLOOD OF THE GOVERNMENT AND THEIR PROMPT AND CERTAIN AVAILABILITY IS AN IMPERIOUS NEED.  DOCTRINE OF SYMBIOTIC RELATIONSHIP (Commissioner of Internal Revenue v. Algue, Inc.,)  'Taxes are what we pay for civilized society. Without taxes, the government would be paralyzed for lack of the motive power to activate and operate it. Hence, despite the natural reluctance to surrender part of one's hard-earned income to the taxing authorities, every person who is able to must contribute his share in the burden of running the government. The government, for its part, is expected to respond in the form of tangible and intangible benefits intended to improve the lives of the people and enhance their material and moral values." 
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1. BATANGAS CATV, INC., v. THE COURT OF APPEALS, G.R. No. 138810, EN BANC, September 29, 2004

 FACTS:   Respondent Sangguniang Panlungsod enacted Resolution No. 210 granting petitioner a permit to construct, install, and operate a CATV system in Batangas City. Section 8 of the Resolution provides that petitioner is authorized to charge its subscribers the maximum rates specified therein, "provided, however, that any increase of rates shall be subject to the approval of the Sangguniang Panlungsod." Sometime in November 1993, petitioner increased its subscriber rates from ₱88.00 to ₱180.00 per month. As a result, respondent Mayor threaten to cancel its permit unless it secures the approval of respondent Sangguniang Panlungsod.   Petitioner then filed with the RTC a petition for injunction. It alleged that respondent Sangguniang Panlungsod has no authority to regulate the subscriber rates charged by CATV operators because under Executive Order No. 205, the National Telecommunications Commission (NTC) has the sole authority to regulate the CA...
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CIR VS GENERAL FOODS, G.R. No. 143672 (April 24, 2003)

CIR VS GENERAL FOODS,  G.R. No. 143672 April 24, 2003 FACTS: On June 14, 1985, respondent corporation, General Foods (Phils.) Inc., which is engaged in the manufacture of beverages such as "Tang," "Calumet" and "Kool-Aid," filed its income tax return for the fiscal year ending February 28, 1985. In said tax return, respondent corporation claimed as deduction, among other business expenses, the amount of  P 9,461,246 for media advertising for "Tang." The Commissioner disallowed 50% or P4,730,623 of the deduction claimed by respondent corporation. Consequently, respondent corporation was assessed deficiency income taxes in the amount of P2,635, 141.42. The latter filed a motion for reconsideration but the same was denied. On September 29, 1989, respondent corporation appealed to the Court of Tax Appeals but the appeal was dismissed: Aggrieved, respondent corporation filed a petition for review at the Court of Appeals which rendered a decisi...
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Lee vs. Tambago (A.C. No. 5281, February 12, 2008)

Lee vs. Tambago (A.C. No. 5281, February 12, 2008) FACTS: Complainant Manuel L. Lee charged respondent Atty. Regino B. Tambago with violation of the Notarial Law and the ethics of the legal profession for notarizing a spurious last will and testament. The complainant averred that his father, the decedent Vicente Lee, Sr., never executed the contested will and that the spurious will contained the forged signatures of Cayetano Noynay and Loreto Grajo, the purported witnesses to its execution. The will was purportedly executed and acknowledged before respondent on June 30, 1965. Complainant, however, pointed out that the residence certificate of the testator noted in the acknowledgment of the will was dated January 5, 1962. Furthermore, the signature of the testator was not the same as his signature as donor in a deed of donation. Complainant also questioned the absence of notation of the residence certificates of the purported witnesses Noynay and Grajo. Complainant further a...
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Association of Non-Profit Clubs, Inc. v. Bureau of Internal Revenue, G.R. No. 228539, June 26, 2019

  Association of Non-Profit Clubs, Inc. v. Bureau of Internal Revenue, G.R. No. 228539, June 26, 2019 v.)   RECIT READY: Revenue Memorandum Circular No. 35-2012 was issued by BIR clarifying the taxability (particularly, income tax and VAT liability) of clubs organized and operated exclusively for pleasure, recreation, and other non-profit purposes based on the BIR's own interpretation of the NIRC provisions on income tax and VAT. Association of Non-Profit Clubs, Inc. (ANPC) filed a petition 4  for declaratory relief assailing the correctness of the interpretation of BIR embodied in the circular. The court ruled that the interpretation was invalid. Membership fees are contributions for the maintenance of the clubs (part of the capital) and do not represent realized gains or profits. Therefore, these fees should not be classified as income subject to taxation. Meanwhile, membership fees, assessment dues, and the like are not subject to VAT because in collecting such...
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