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 →
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.
The best interests of the child shall be the paramount consideration in all matters relating to his care, custody and adoption.
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.
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 →
Are you planning to start a small business in the Philippines? If so, questions like how to register as a micro business, what are the eligibility requirements, how the business taxation works, and how much is the minimum wage for your workers must be serving your curiosity. There are actually existing laws that appropriately answer the above questions. Read on to learn more.
Whether or not the subject clause violates Section 10, Article III of the Constitution on non-impairment of contracts?
Read on to see the list of the Philippine government agencies that offer financial and loan assistance to qualified members or beneficiaries.
Want to earn extra income? Learn how to earn dollars through blogging by following these 10 basic steps:
The millennials, those born in between 1981 to 1996, also have their own share of financial insecurities. Here are 5 Real Ways to Save Money:
Here are some of the major legal points of Calida’s 63-page petition, to revoke the ABS-CBN's franchise for allegedly "abusing and misusing" their privileges.
Why I decided to take a break in law school? I was pushing myself too hard for the future without realizing I was losing my present. Here is my story:
Instrumentality refers to any agency of the national Government, not integrated within the department framework, vested with special functions or jurisdiction by law, endowed with some if not all corporate powers, administering special funds, and enjoying operational autonomy, usually through a charter.
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 →
President Rodrigo Duterte of the Philippines has finally agreed to impose temporary travel bans against travelers coming from Wuhan, China.
Franchising business is way popular in the Philippines nowadays because of its high success rate and proven practicality.
To establish a representative office in the Philippines, the following requirements must be met: Must secure from the Securities and Exchange Commission (SEC) approval of the License to do business in the Philippines as a representative office of a foreign corporation with the following:SEC Application Form to Establish a Representative Office in the Philippines.Name verification... Continue Reading →
The distinctions between ROHQ and RHQ are: As to purpose, R.A. No. 8756 defines Regional Operating Headquarters (ROHQ) as any foreign business entity formed, organized, and existing under any laws other than those of the Philippines whose purpose is to service its affiliates, subsidiaries or branches in the Philippines, Asia-Pacific Region, and other foreign markets.... Continue Reading →
The differences in setting up a local subsidiary office and a branch office of a foreign corporation are the following: As to its creation, a local subsidiary involves incorporation under Philippine laws. On the other hand, doing business through a branch office involves the securing by the foreign corporation of a license to do business... Continue Reading →
The repeal of penal statutes may be expressed or implied. Example of repeal by implication is through codification as cited in the case of People vs Binuya. The effects thereof are the following: 1. If the repeal is absolute, the accused should be acquitted. Exception: The repealing law contains a saving clause to the effect... Continue Reading →