Publications

Practical Law

The Hybrid Hype

Even for vehicles that are marketed or labeled by manufacturers as hybrid vehicles, not all of them fit the legal description to be considered exempt from number coding

Practical Law

Reinforcing due process in real property taxation

The evolving landscape of tax collection procedures is also highlighted as tax laws change over time, rendering previous precedents potentially inapplicable

Practical Law

Balancing the game: UAAP student-athlete allowances

Practical Law

What you should know about 13th month pay

The 13th Month Pay is likewise paid to a rank-and-file employee who resigned or had his services terminated before the 13th Month Pay was due

Practical Law

Going solo with limited liabilities

OPCs tend to better ensure business continuity

Practical Law

Why the ICC can pursue drug war probe

The ICC has complementary jurisdiction, which means that it has the jurisdiction to investigate and prosecute if the Philippines is unable or unwilling to prosecute the crimes properly in the local courts

Practical Law

Trust issues

United Nations Philippines Resident Coordinator Gustavo Gonzalez can’t help but note that ‘polarization and a deficit of trust among different actors remains a critical obstacle’

Practical Law

Liberality in administrative agencies

In resolving this issue, Respondent CBAA was duty-bound to review the factual antecedents of the case and to apply thereon the pertinent provisions of the law

Practical Law

Mandatory child support

The action for support shall be filed with the Family Court that has jurisdiction over the place where the child or the one to give support is residing

Practical Law

Transfer of stock shares

It must be noted that whether or not the shares of stock are evidenced by a stock certificate, the transfer must be recorded or registered in the books of the corporation to be valid against third parties and the corporation

Practical Law

The SIM Card Registration Law and our privacy rights (1)

With at least 120 million mobile subscribers in the country, it is not surprising that fraudsters would scour the digital space for opportunities

Practical Law

When waiting means everything

According to the Court of Tax Appeals Third Division, the Light Rail Transit did not protest the formal assessment notice, rendering the assessment final and unappealable

Practical Law

Legal remedies to fake land title claims

It is a common law remedy grounded on equity the purpose of which is to obtain a decision that a claim of title to or an interest in the property, adverse to that of the complainant is invalid

Practical Law

Extent of autonomy

While the freedom to contract is guaranteed, it is thus important to know the extent and limitations of the terms and conditions we put in when entering into a contract

Practical Law

Guidelines in prosecuting tax law violations

A formal assessment by the CIR is unnecessary to impose civil liability for unpaid taxes

Practical Law

Most of us are ‘data subjects’

However, it is not uncommon for data subjects to be overwhelmed by numerous lengthy forms and privacy notices when accessing certain websites or mobile applications [...]

Practical Law

Paying taxes made easy

One cannot overemphasize the importance of taxes to a functioning government

Practical Law

Mergers, tax exemptions

In ruling that the parties were not liable for Donor’s Tax, the BIR pointed out that in mergers, there is no intention to donate [...]

Practical Law

Termination of employment

The 30-day notice period must be observed by the employee when he is voluntarily resigning voluntarily [...]

Practical Law

Discount, tax benefits for solo parents

Both the law and the BIR issuance are prime readings not only for solo parents but also for business establishments that sell [...]

Practical Law

Mothers may be liable under VAWC, too

Some believed that RA 9262 had shifted the law even further in favor of women, demoting men to the role of adversaries [...]

Practical Law

Death by legal fiction

Ordinarily, one can be presumed dead for all purposes, except succession, after an absence of seven years [...]

Practical Law

Racial discrimination in 21st-century workplace

Unlike the laws protecting us from age and gender-based discrimination in the workplace, PD 966 does not really afford uniform [...]

Practical Law

Income tax holiday for RE developers

The FIT is disbursed to RE developers by the National Transmission Corporation or TransCo, which is the administrator of [...]

Practical Law

Are you entitled to demand right of way?

The law grants owners of estates the right to demand access to roads and highways through the easement of right of way [...]

Practical Law

‘Good’ deals buying property

While Buyer A had possession over the land and had a sale prior in time, he did not have any Title from the Registry of Deeds [...]

Practical Law

‘Namatay ba ang Anak ni Teteng sa Tetano?

Mario Halimuyak was then charged for the murder of Anna Kay. Mario interposed the defense that the stab wound sustained by Anna Kay [...]

Practical Law

What you should know about 13th month pay

The 13th Month Pay is likewise paid to a rank-and-file employee who resigned or had his services terminated before the 13th Month Pay [...]

Practical Law

Going solo with limited liabilities

OPCs tend to better ensure business continuity. Under Sec. 124 of the RCC, the single shareholder is required to designate a nominee [...]

Practical Law

Trust issues

United Nations Philippines Resident Coordinator Gustavo Gonzalez can’t help but note that ‘polarization and a deficit of trust among [...]

Practical Law

Liberality in administrative agencies

In resolving this issue, Respondent CBAA was duty-bound to review the factual antecedents of the case and to apply [...]

Practical Law

Mandatory child support

The action for support shall be filed with the Family Court that has jurisdiction over the place where the child or the one to give [...]

Practical Law

Incentives for free legal services

The said law was enacted in furtherance of the declared policy of the State to value the dignity of every human person and guarantee [...]

Practical Law

Transfer of stock shares

It must be noted that whether or not the shares of stock are evidenced by a stock certificate, the transfer must be recorded [...]

Practical Law

The SIM Card Registration Law and our privacy rights (1)

With at least 120 million mobile subscribers in the country, it is not surprising that fraudsters would scour the digital space

Practical Law

Why the ICC can pursue drug war probe

The ICC has complementary jurisdiction, which means that it has the jurisdiction to investigate and prosecute if the Philippines [...]

Practical Law

When waiting means everything

According to the Court of Tax Appeals Third Division, the Light Rail Transit did not protest the formal assessment notice, rendering [...]

Practical Law

Legal remedies to fake land title claims

It is a common law remedy grounded on equity the purpose of which is to obtain a decision that a claim of title to or an interest [...]

Practical Law

‘Walang personalan, trabaho lang’

The processing of personal information is necessary and is related to the fulfillment of a contract with the data subject or to taking steps at the request of the data subject before entering into a contract ...

Practical Law

Is it covered by the cut-off?

Actions and statements by Philippine officials before the withdrawal of the Philippines from the ICC and during the years following have shown a reluctance and outright refusal to cooperate with the ICC investigation

Practical Law

Expanded privileges of solo parent

The measure introduces amendments to RA 8972 or the ‘Solo Parents’ Welfare Act of 2000’ with the main objective of making it easier for solo parents to access the relief they need

Practical Law

Inequality in bank secrecy

It may be argued that foreign currency deposits should be fiercely protected to attract foreign investments and, in so doing, increase our country’s foreign reserves

Practical Law

There’s justice for laborers, after all

The ECC denied the claim of the respondent when it ruled that since prostate cancer is a non-occupational disease, respondent was required to prove that her husband’s work increased the risk of him contracting prostate cancer

Practical Law

Revisiting Anti-VAWC Act of 2004 (RA 9262) in the wake of Covid-19’

Some women are trapped in their homes together with their abusers due to community lockdowns and travel restrictions imposed by the government

Practical Law

Understanding marriage settlements

In order for a marriage settlement to be valid, the same must be in writing, signed by the parties and executed before the marriage ...

Practical Law

ATP/PTU validity removal most welcome

It is also a sign that the government is willing to listen and improve its processes to reduce the burden on taxpayers

Practical Law

‘ANG MUNDO AY ISANG MALAKING QUIAPO’

Theft becomes qualified, under Article 310 of the RPC, when the taking is done with grave abuse confidence

Practical Law

Privacy and evidence admissibility

When private individuals violate another person’s privacy, the governing law is not the Bill of Rights but rather the Data Privacy Act, New Civil Code and other pertinent laws

Practical Law

Allowable rent increases rates

The Rent Control Act covers all residential units in the National Capital Region and other highly urbanized cities

Practical Law

Hack you can trust

Every estate should have a will and is likely to have at least one trust. The issue is which vehicle you will use to transfer your assets to your loved ones.

Practical Law

Dealings with unregistered lands

While transactions affecting unregistered lands covered by an unrecorded contract might be valid and binding on the parties themselves, the same cannot bind third parties

Practical Law

Wag mo akong ma-Terry, Terry! (Validity of stop-frisk searches)

Article III, Section 2 of the 1987 Constitution deems ‘inviolable’ the right of the people against unreasonable searches and seizures

Practical Law

Legal repercussions of marital infidelity

Under the Revised Penal Code, a person who commits marital infidelity is criminally liable for adultery or concubinage, as the case may be

Practical Law

Fringe benefit: Taxing employee benefits

Under our tax laws, a fringe benefit refers to goods, services or other benefits furnished or granted by an employer, in cash or in kind, over and above the basic salaries granted to its managerial or supervisory employees as described above

Practical Law

Walked out or kicked out?

An employer may contend that an employee has voluntarily resigned as a defense against an allegation of illegal dismissal

Practical Law

Legislative power and citizenship

The foreigner must still take an Oath of Allegiance before an officer duly authorized to take an oath, and its registration with the Bureau of Immigration

Practical Law

On easement of right of way

A common problem among neighboring property owners is the designation of a right of way. Questions such as how it should be established and when one may ...

Practical Law

A look at BIR open cases

Aside from the penalty, it is important to monitor for and close any discovered open cases because the BIR will not issue a tax clearance when the taxpayer still has open cases under his/her/its name under the BIR system

Practical Law

There are taxes in E-Sabong

Income received by the Cockpit Owner/Operator for the use of the cockpit arenas/venues from the E-Sabong Operator shall be subject to regular income tax, VAT [...]

Practical Law

Tax considerations on transfers of unlisted shares of stock

It is incumbent upon the taxpayer to prove that the transaction wherein FMV is less than the purchase price is a bona fide one that may require the submission of reasonable evidence

Practical Law

Alert Level 1 — Here comes the heavy traffic

Should you be in such accident, it is best to keep a cool head and try to settle the same amicably to avoid inconvenience and expense for all parties [...]

Practical Law

Of laws and scams

When the women are hooked, he would conjure a scenario where due to a security threat

Practical Law

The legacy of liberalizing foreign retail trade

The new law also imposes regulations and sanctions against foreign retailers who fail to maintain their paid-up capital, making them liable for penalties or restrictions on any future retail trade and business activities in the Philippines [...]

Practical Law

Minimum public health rules for businesses: A recap

Whether the current surge is the last hurrah or a sign of things yet to come, establishments are reminded not to be complacent and to strictly follow the guidelines provided by the government, not just for the protection of their employees and customers but also for their own protection, as well

Practical Law

Campaigning with a twist

Crowding is not allowed, as well as handshakes, hugs, kisses, going arm-in-arm, or any action that involves physical contact among the candidates and his or her companions, and the public [...]

Practical Law

The extent of judicial review of CIAC arbitral awards

If the issue to be raised by the parties only involves a pure question of law, the proper remedy is to appeal the same with the Supreme Court via a petition for review under Rule 45 of the Rules of Court

Practical Law

Current rules on VAT zero-rating of registered business enterprises

RR 20-2021 provides that existing registered export enterprises inside ecozones and freeport zones shall also be qualified for VAT zero-rating until the expiration of the transitory period-sunset provisions as provided in the CREATE Act

Practical Law

Knowing local taxation

Having the knowledge and the expertise to not only understand the nature of local business taxation but also grasp the parameters of such power will help ordinary local businesses, professionals, and alike to know their lawful obligations in order to promote transparency and effective collection in the locality [...]

Practical Law

Determining trademark infringement

In determining the similarity and likelihood of confusion of trademarks as would result in possible trademark infringement [...]

Practical Law

The emerging trend of the Right to Repair

A case for the right of repair is its absence restricts the use of people’s own devices and it triggers consumerism [...]

Practical Law

Taking it back: Rules for possession

If one has been deprived of possession for one year or less, the proper action to file is an action for ejectment while if deprivation has lasted for more than one year, the proper action to file is called accion publiciana.

Practical Law

Of rights and taxes

Under our Civil Code, acts executed against the mandatory provisions of law are void, except when the law itself authorizes [...]

Practical Law

The steep political price of vote-buying

If we ever want to see systemic reform, we must at the very least refuse to countenance practices that undermine systemic reform [...]

Practical Law

Election offenses’ guidelines

Offering and/or receiving money in exchange for votes is a criminal and punishable act, and while it may have short-term benefits, it would be disastrous in the long run if voters make their choice of candidate on that basis

Practical Law

Taxes and POGO

With the Philippines projecting the collection of billions in tax revenues from these POGO, and the economy on the brink of recovery [...]

Practical Law

Arbitration of intra-corporate disputes

An amicable settlement through arbitration offers a convenient process that may prove to be less costly and more expedient than immediately resorting to court action

Practical Law

Legislative inquiries and principle of public accountability

Executive privilege must be based on national security, state, or diplomatic secrets. The claim must not be capriciously [...]

Practical Law

Currency fitness: Rules and remedy

A legitimate bill may be identified by its feel, look, and tilt

Practical Law

Tax assessments, opportunity to protest

The opportunity of being able to file a protest against any tax assessment is an indication that the taxpayer is given his constitutionally mandated right to due process

Practical Law

Testamentary disposition of estate

Article 783 of the Civil Code defines a will as “an act whereby a person is permitted with the formalities prescribed by law, to control [...]

Practical Law

Have you registered as voter for the 2022 Philippine elections?

Readers must already be tired of hearing YOUR VOTE MATTERS and I am one of those who will never tire of saying that it does

Practical Law

Taxation of social media influencers

In no uncertain terms, the Bureau of Internal Revenue’s memorandum circular states that social media influencers are liable to be taxed

Practical Law

Indigenous people’s rights under Philippine law

It is ironic that, despite the existence of the NCIP and the law it purports to implement, a social media post from a relative [...]

Practical Law

Probationary employment

An employee who has passed the minimum standards set by none other than employer itself is rightfully entitled to be gainfully employed.

Practical Law

Taxability of renounced estate shares

Depending on the manner by which one renounces his share, the act of renunciation may be subject to donor’s tax.

Practical Law

Gifts and Taxes

Under our current laws, the rate of tax for gifts and donations is 6 percent for a calendar year which is payable by the donor.

Practical Law

Benefits for national athletes and coaches

On 26 July 2021, SSgt. Hidilyn Diaz became the first Filipino athlete to win the coveted Olympic Gold since the Philippines [...]

Practical Law

A guide to warranties for today’s consumers

Today’s consumers are becoming more reliant on various online shopping platforms which confront the consumers with overwhelming product choices

Practical Law

Body cams during arrests, searches

The Rules are designed to serve as a deterrent to police officers’ use of excessive force in law enforcement [...]

Practical Law

Exploring the use and validity of e-signatures

With such a rule in place, e-signatures can now be said to legally valid and admissible

Practical Law

‘Of coins and wages’

It is a reminder to everyone that employees must be provided with a fair day’s wage for a fair day’s labor [...]

Practical Law

Reliefs for debtors under FRIA

Being insolvent is defined as someone whose financial condition renders him or her generally unable to settle his or her liabilities as they fall due

Practical Law

Proposed mental health leave

Human interaction has been replaced by the impersonal online transaction leaving the sociable Filipino less and less connected to humanity

Practical Law

Patient’s right in the time of the pandemic

For patients who cannot afford this medicine or who do not respond well to it, medicines outside the accepted hospital treatment protocol, or off-label medicines as they are called [...]

Practical Law

Corporate Recovery and Tax Incentives for Enterprises

On 26 March 2021, the President signed Republic Act 11534 otherwise known as the Corporate Recovery and Tax Incentives for [...]

Practical Law

Small claims before the Insurance Commission

This notwithstanding, a claimant still has the means to seek redress of his or her grievance without immediately resorting to courts of law

Practical Law

Justice at the barangay level

KP is a measure for dispute resolution installed at the Barangay level under Presidential Decree 1508

Practical Law

DAR clearance, a bane for countryside agricultural development

Continuing to require transferees of agricultural land not covered by the CARP to secure a Transfer Clearance becomes [...]

Practical Law

Electronic submission of SEC reportorial requirements

The advent of Republic Act 11232, or the Revised Corporation Code of the Philippines, ushered in a number of salient changes not only in the organization of and other fundamental matters concerning corporations

Practical Law

Proposed Guidelines on the Conduct of Videoconferencing

Videoconferencing Guidelines now permits, by motion of any of the parties, OFW, Filipinos Residing Abroad or temporarily [...]

Practical Law

Mandatory vaccination policies in employment

Some Filipinos have expressed concern about getting vaccinated following reports of people who died right after having been vaccinated

Practical Law

Contract of carriage: From beginning to end

The relationship between the passenger and the common carrier is a contractual one, the contract being the transport of passenger from one point to another for a fee

Practical Law

Don’t drive private car owners up the wall

The relationship between the passenger and the common carrier is a contractual one, the contract being the transport of passenger from one point to another for a fee

Practical Law

A second chance at LOVE: Recognition of a foreign divorce in the Philippines by Filipinos with foreign spouses

Be it for cultural or some other reason, marriages with foreigners have a greater chance of being severed

Practical Law

TIN verification/validation made easy (or not)

Last 27 January, the BIR released Revenue Memorandum Circular 13-2021, which highlighted the availability of the [...]

Practical Law

On double sale of real property

Generally, it is the first purchaser who has a better right over a property sold again to another in line with the principle of prius tempore, potior jure (first in time, stronger in right). However, there may be instances where his or her right may be defeated

Practical Law

Medical teleconsultations challenges

The Supreme Court defines a medical malpractice suit as an action available to victims to redress a wrong committed by medical professionals who caused bodily harm to, or the death of, a patient

Practical Law

Full redemption: Gift Checks Act of 2017

The rule reiterates the prohibited acts as stated in the law but clarifies that the gift checks may be presented as many times as possible until fully exhausted

Practical Law

Welcoming 2021 with a bang!

The Fireworks Law provides for various regulations on fireworks as part of the so-called police power of the state to ensure the general public’s welfare

Practical Law

Happy e-Shopping: Consumer rights and protection on online transactions

If after all precautions, consumers still encounter anomalies and fraud in online purchases, they may consider seeking help from legal experts to enforce their rights and protection afforded to them by laws

Practical Law

Accion interdictal: Recovering possession

For the recovery of physical possession of real property, an ejectment suit or accion interdictal under Rule 70 of the Rules of Civil Procedure is the potent legal option

Practical Law

On the new prohibited acts under the Revised Corporation Code

Worse, vindication of the rights of offended investors or minority stockholders can hardly be appreciated when the offenders are allowed to get off by the simple expedient of paying a mere fine.

Practical Law

Death and life insurance

Life insurance is clearly beneficial to the insured and to the beneficiaries he/she will leave behind. This comes with the saying you reap what you sow.

Practical Law

Social media: To post or not to post

Another protective but limited shield is given to fair commentaries on matters of public interest in which the comments made are about a public officer, in relation to such public officer’s work, and the person making the comment does not know that his comment is false or has not recklessly disregarded looking into whether the comment contains false statements.

Practical Law

Maceda Law during pandemic

It is important to consult your lawyer in these kinds of transactions to apprise yourself of all your rights and the remedies available in case of any legal troubles.

Practical Law

Legislative challenges on agricultural product pricing

Our farmers and agricultural stakeholders can seek assistance and advice of experts and lawyers on the efficient utilization of their land.

Practical Law

Corporate conversion made easy

When survival is the way for most industries, MC 27 is perfect for individuals or corporations to not only adapt but also grow and expand or secure its portfolio.

Practical Law

BIR’s Revenue Memorandum Circular 62-2018

Grief and longing for the departed are regrettably coupled with practical and legal concerns. While surviving relatives of the deceased need to cope with overwhelming emotions, the latter concerns must nonetheless be addressed immediately even as they appear too burdensome to confront.

Practical Law