Do note that love is beautifully terrifying. You may get wrecked at first, but that pain will make you grow. You may have questioned your worth the moment you were disposed, but eventually, you will understand why that part of … Continue reading Here is why you should not think that you are not enough!
Nelson Mandela once said, “Young people must take it upon themselves to ensure that they receive the highest education possible so that they can represent us well in future as future leaders.” The said quote from Mandela is very promising. … Continue reading Money Saving Tips that Every Working Student Should Take Note of
It may seem scary, it is in fact scary! But, girl, you need to go out there, chase after that happiness for it is fleeting. Stop jading yourself of the “what ifs” and “could have beens.” Just live in the … Continue reading It maybe scary, but you need to chase that happiness!
Preliminary Provisions and Basic Concepts A. National Territory Article 1 of the 1987 constitution provides that : “The national territory comprises the Philippine archipelago, with all the islands and waters embraced therein, and all other territories over which the Philippines has sovereignty or jurisdiction, consisting of its terrestrial, fluvial and aerial domains, including its territorial sea, the seabed, the subsoil, the insular shelves, and other submarine areas. The waters around, between, and connecting the islands of the archipelago, regardless of their breadth and dimensions, form part of the internal waters of the Philippines.” WHAT IS ARCHIPELAGIC DOCTRINE? It is a … Continue reading Political and International Law: National Territory and Declaration of Principles and State Policies
If you’ve given up looking for inspirational and motivational reading resources because most of what you’ve read talked about the same thing, it’s not yet late to renew your interest this time! “How to Stop Worrying and Start Living” by … Continue reading Do you worry a lot?Downsize your anxiety through the habit of reading.
(Board of Assessment Appeals of Laguna v. CTA 8 scra 224) Yes. In the absence of constitutional provision, “the power to tax may still be delegated to local government units in accordance with the well-settled doctrine that the power to create local government units by implication confers upon it the power to tax.” So even if no constitutional provision exists, local government units still possess the power to tax. Continue reading May “the power to tax” be delegated to the local government units?
(Abakada Guro Party List v. Ermita [469 SCRA 1,122,123-124]) The Supreme Court sustained the constitutionality of R.A. 9337 authorizing the President to increase the VAT rate from 10% to 12% effective January 1, 2006 upon recommendation of the Secretary of Finance on the existence of either of the two conditions. RATIO:AS TO DELEGATION OF POWER: No, there is no undue delegation of legislative power but only of the discretion as to the execution of a law. This is constitutionally permissible. Congress does not abdicate its functions or unduly delegate power when it describes what job must be done, who must … Continue reading Non-delegation of the power to tax under the Philippine Taxation Law
Topic: TERRITORIALITY “Destination Principle“ According to the Destination Principle, goods and services are taxed only in the country where these are consumed. “Cross Border Doctrine” In connection with the said principle, the Cross Border Doctrine mandates that no VAT shall be imposed to form part of the cost of the goods destined for consumption outside the territorial border of the taxing authority. Hence, actual export of goods and services from the Philippines to a foreign country must be free of VAT while those destined for use or consumption within the Philippines shall be imposed with 10% VAT (Now 12% under … Continue reading “Destination Principle” and “Cross Border Doctrine’ in Taxation Law
The Supreme Court held the levy of 30% tax under P.D. 1987 as for a public purpose, and therefore a valid imposition. Exercise of Regulatory power: The law, according to the Court, was imposed primarily for answering the need for regulating the video industry, particularly because of the rampant film piracy, the flagrant violation of intellectual property rights, and the proliferation of pornographic video tapes. Hence, while the direct beneficiaries of the said decree is the movie industry, the citizens are held to be its indirect beneficiaries. Continue reading VALENTIN TIO v. VIDEOGRAM REGULATORY BOARD(1987)
The Supreme Court of the Philippines announced on May 1, 2019 that the official results for the Bar Examination 2018 will be released on May 3, 2019, Friday. According to a report from Rappler, the number of bar examinees in … Continue reading 2018 Bar Exam Results will be released on May 3, 2019, says SC
Originally posted on For Life and Law:
I am a full-time analyst in a corporate industry and full-time law student in a Philippine law school. Definitely, juggling work and law studies is not the most recommended thing to do. However,… Continue reading 5 Hacks of Studying and Working at the Same Time
Stress in the workplace might be slowly killing you, without you realizing it. Based on the latest survey from The American Institute of Stress, job stress is among the major sources of stress for American adults. The increasing level of … Continue reading 5 Tips to deal with a stressful job
TAXATION 1 CASES DOCTRINES GOMEZ VS PALOMAR (1968) FACTS: Petitioner questions the constitutionality of R.A. 1635 (AN ACT TO REQUIRE THE PRINTING AND ISSUE OF SEMI-POSTAL STAMPS IN ORDER TO RAISE FUNDS FOR THE PHILIPPINE TUBERCULOSIS SOCIETY) mandating the bearing … Continue reading Limitations on the taxing power doctrines
Under Art 23 of the Civil Code of the Philippines, even when an act or event causing damage to another’s property was not due to the fault or negligence of the defendant, the latter shall be liable for indemnity if … Continue reading When may a person be liable for indemnity even when the act was not due to his negligent or fault?
Civil Code of the Philippines (Art 13) When the laws speak of years, months or nights, it shall be understood that years are of three hundred sixty-five days each; months, of thirdy days; days, of twenty-four hours; and nights, from … Continue reading Understanding years, months, days or nights provided by laws
Doctrine of Stare Decises is also known as the Doctrine of Precedents. It is a legal principle which sets that “judicial decisions applying or interpreting the laws or the Constitution shall form part of the legal system of the Philippines.” … Continue reading What is the “Doctrine of Stare Decises” and “Ratio decidendi?”
Civil Code of the Philippines Art.6. Rights may be waived, unless the waiver is contrary to LAW, PUBLIC ORDER, PUBLIC POLICY, MORALS, or GOOD CUSTOMS or PREJUDICIAL TO A THIRD PERSON with a right recognized by law. Notes: General Rule: … Continue reading Can rights be waived?
CIVIL CODE OF THE PHILIPPINES ART.2 Laws shall take effect after fifteen (15) days following the completion of their publication either in the Official Gazette, or in a newspaper of general circulation in the Philippines, unless it is otherwise provided. … Continue reading When shall laws in the Philippines take effect?
“The future belongs to those who believe in the beauty of their dreams.” –Eleanor Roosevelt If you want to be prioritized in employment opportunities, you need to be more than just a regular job-seeker. With the growing numbers of graduates… Continue reading How to land a job when you are just starting out?
When I told you about my plans after earning my bachelor degree –that I have to find a job and thereafter enroll for a higher education, you were very supportive. Although, understandably, you had some hesitations regarding the realizations of … Continue reading To my father who is gone but never left me in my law school journey