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What is a GAG Order pertaining to the Quo Warranto case of ABS-CBN?

Requested on the Supreme Court upon ABS-CBN’s conquest with its outstanding Quo Warranto case with the Office of the Solicitor’s General. On Tuesday the highest lawyer seeks to plea “very urgent motion” asking the high court to issue prohibiting another person to act ABS-CBN’s behalf. Continue reading What is a GAG Order pertaining to the Quo Warranto case of ABS-CBN?

WHAT ARE MIRANDA RIGHTS AND HOW IT STARTED

Miranda Rights is a constitutional privilege and must be performed during an arrest. The accused has the right to remain silent and can request a legal counsel on his behalf. Anything he says can be used against him. If he cannot provide an attorney he will be given one. Continue reading WHAT ARE MIRANDA RIGHTS AND HOW IT STARTED

When may a person be liable for indemnity even when the act was not due to his negligent or fault?

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?

Non-delegation of the power to tax under the Philippine Taxation Law

(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

“Destination Principle” and “Cross Border Doctrine’ in 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

VALENTIN TIO v. VIDEOGRAM REGULATORY BOARD(1987)

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)

When may a person be liable for indemnity even when the act was not due to his negligent or fault?

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?