Tan-Andal v. Andal (2021): psychological incapacity is not a medical but a legal concept

On May 12, 2021, the Highest Court in the case of Tan-Andal v. Andal, G.R. No. 196359 ruled that “psychological incapacity is not a medical but a legal concept It refers to a personal condition that prevents a spouse to comply with fundamental marital obligations only in relation to a specific partner that may exist... Continue Reading →

PEZA-registered enterprise tax exemptions

Business companies registered in and operating from the Special Economic Zone in Naga,— are entities exempt, albeit zero-rated,  from all internal revenue taxes and the implementing rules relevant thereto, including the value-added taxes or VAT. Although export sales are not deemed exempt transactions, they are nonetheless zero-rated.

TAX DIGEST: SITEL PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE (TAX CREDIT AND REFUND)

The Tax Code not only requires that the services be other than "processing, manufacturing or repacking of goods" and that payment for such services be in acceptable foreign currency accounted for in accordance with BSP rules. Another essential condition for qualification to zero-rating under Section 102(b)(2) is that the recipient of such services is doing business outside the Philippines.

2019 BAR EXAMINATIONS POLITICAL AND INTERNATIONAL LAW

Source: Lawphil PART I Note: As stated in the Instructions, Part I covers problem sets labelled A.1. to A.10. All answers to these questions should be written in Booklet I. A.1. Define the following terms: (a) Jus cogens (2%) (b) Principle of double criminality (2%) (c) Act of State doctrine (2%) (d) Precautionary principle (2%) A.2. Under the United Nations Convention on the... Continue Reading →

Case Digests and Doctrines for IP Law Introduction

1. PEARL & DEAN vs. SHOEMART, INC. [G.R. No. 148222. August 15, 2003] CORONA, J (RTC- respondent shoemart liable for infringement) (CA- decision was reversed means not liable) (SC- certiorari) FACTS: Pearl & Dean was able to acquire copyrights over the designs of the display units called “light boxes”. In 1988, their trademark application for “Poster... Continue Reading →

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