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1/144 HG ZGMF-X20A Strike Freedom Gundam Review

By PactaSuntServanda -
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Having started this awesome gunpla hobby this month. I was wonder what would be the first kit that I will buy. After scanning through a series of kits I preferred to buy the  1/144 HG ZGMF-X20A Strike Freedom Gundam .  The difficulty in building the Strike Freedom Gundam, the same is suitable for beginners and the instruction is easy to read. However, I find the colors of the Stike Freedom Gundam lacking, so I tried spray painting it with SHERLUX METALLIC GOLD and BOSNY SILVER. Having no experience doing both the end result is a not so perfect silver-armored gundam. Nevertheless, I find the painted output much better than the unpainted one. Talking about the joints of the HG build, the head is quite loose, but other than that all joints are tight and has decent room for unique poses. Here is one of the images of my finished product. I hope to learn more about gunpla from other hobbyists.  For more images of my #StrikeFreedom #gunpla click the link:  Strike Freedom Gu
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Tax Case Digest: Commissioner of Internal Revenue vs Burroughs Limited and the Court of Tax Appeals GR No L-66653 June 19, 1986

By PactaSuntServanda -
Commissioner of Internal Revenue vs Burroughs Limited and the Court of Tax Appeals  GR No L-66653                                                                          June 19, 1986 Facts: Burroughs Limited is a foreign corporation authorized to engage in trade or business in the Philippines through a branch office located at De la Rosa corner Esteban Streets, Legaspi Village, Makati, Metro Manila. Claiming that the 15% profit remittance tax should have been computed on the basis of the amount actually remitted (P6,499,999.30) and not on the amount before profit remittance tax (P7,647,058.00), private respondent filed on December 24, 1980, a written claim for the refund or tax credit of the amount of P172,058.90 representing alleged overpaid branch profit remittance tax. Issue: Whether or not Burroughs is entitled to any tax credit. Whether or not Memorandum Circular No. 8-82 should be given a retroactive effect? Ruling: Yes. Respondent concedes at least that
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Tax Case Digest Mactan Cebu International Airport Authority vs Marcos et al GR No 120082

By PactaSuntServanda -
Mactan Cebu International Airport Authority vs Marcos, et al., GR No 120082                                                 September 11, 1996 Facts: Petitioner Mactan Cebu International Airport Authority (MCIAA) was created by virtue of Republic Act No. 6958, mandated to “principally undertake the economical, efficient and effective control, management and supervision of the Mactan International Airport in the Province of Cebu and the Lahug Airport in Cebu City, and such other airports as may be established in the Province of Cebu. Since the time of its creation, petitioner MCIAA enjoyed the privilege of exemption from payment of realty taxes in accordance with Section 14 of its Charter: "Sec. 14. Tax Exemptions. -- The Authority shall be exempt from realty taxes imposed by the National Government or any of its political subdivisions, agencies and instrumentalities." On October 11, 1994, however, the Office of the Treasurer of the City of Cebu, demanded payme
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Tax Case Digest: Commissioner of Internal Revenue vs Central Luzon Drug Corporation GR No 159647

By PactaSuntServanda -
Commissioner of Internal Revenue vs. Central Luzon Drug Corporation G.R. No. 159647                                                     April 15, 2005 Facts: Respondents operated six drugstores under the business name Mercury Drug. From January to December 1996 respondent granted 20% sales discount to qualified senior citizens on their purchases of medicines pursuant to RA 7432 for a total of ₱ 904,769. On April 15, 1997, respondent filed its annual Income Tax Return for taxable year 1996 declaring therein net losses. On Jan. 16, 1998 respondent filed with petitioner a claim for tax refund/credit of ₱ 904,769.00 allegedly arising from the 20% sales discount. Unable to obtain affirmative response from petitioner, respondent elevated its claim to the Court of Tax Appeals. The court dismissed the same but upon reconsideration, the latter reversed its earlier ruling and ordered petitioner to issue a Tax Credit Certificate in favor of respondent citing CA GR SP No. 60057 (May 31, 20
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Tax Case Digest: ABAKADA Guro Party List vs. Ermita GR No 168056

By PactaSuntServanda -
ABAKADA Guro Party List vs. Ermita G.R. No. 168056                                       September 1, 2005 Facts: ABAKADA GURO Party List, et al., filed a petition for prohibition o questioning the constitutionality of Sections 4, 5 and 6 of R.A. No. 9337, amending Sections 106, 107 and 108, respectively, of the National Internal Revenue Code (NIRC).  Section 4 imposes a 10% VAT on sale of goods and properties; Section 5 imposes a 10% VAT on importation of goods; and Section 6 imposes a 10% VAT on sale of services and use or lease of properties; These provisions contain a provision which authorizing the President, upon recommendation of the Secretary of Finance, to raise the VAT rate to 12%, effective January 1, 2006, after specified conditions have been satisfied. Issues: Whether or not there is a violation of Article VI, Section 24 of the Constitution. Whether or not there is undue delegation of legislative power in violation of Article VI Sec 28(2) of the
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Tax Case Digest: Commissioner of Internal Revenue vs Algue Inc GR No L-28896

By PactaSuntServanda -
Commissioner of Internal Revenue vs Algue Inc., and Court of Tax Appeals GR No. L-28896                                        February 17, 1988 Facts: The Philippine Sugar Estate Development Company had earlier appointed Algue Inc., as its agent, authorizing it to sell its land, factories and oil manufacturing process.As such,the corporation worked for the formation of the Vegetable Oil Investment Corporation, until they were able to purchased the PSEDC properties. For this sale, Algue Inc., received as agent a commission of P126, 000.00, and it was from this commission that the P75, 000.00 promotional fees were paid to Alberto Guevara, Jr., Eduardo Guevara, Isabel Guevara, Edith, O'Farell, and Pablo Sanchez. Commissioner of Internal Revenue contends that the claimed deduction is not allowed because it was not an ordinary reasonable or necessary business expense. The Court of Tax Appeals had seen it differently. Agreeing with Algue Inc., it held that the said amount h
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Case Digest: Berba vs Pablo GR No 160032

By ResIpsaLoquitor -
Berba vs Pablo G.R. No. 160032                    November 11, 2005 Facts: Estela L. Berba, a resident of Malate, Manila, was the owner of a parcel of land located at Sta. Ana, Manila covered by TCT No. 63726. A house was constructed on the lot, which she leased to Josephine Pablo and the Heirs of Carlos Palanca sometime in 1976. The lease was covered by a lease contract. Upon its expiration, the lessees continued leasing the house on a month-to-month basis. The lessees failed to pay the rentals due, and by May 1999, their arrears amounted to P81,818.00.  Berba then filed a complaint for eviction and collection of unpaid rentals only against Pablo in the Office of thePunong Barangay.  On June 5, 1999, Berba and Pablo executed an Agreement approved by the pangkat, as follows:             “Ako si Josephine Pablo, naninirahan sa 2338 M. Roxas St., Sta. Ana, Manila, na nasasakop ng Barangay 873, Zone 96, ay nangangako kay GG Robert Berba na nagmamay-ari ng aking tinitiraha
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