Requirements to establish a representative office in the Philippines

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. […]

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Distinctions between Regional Operating Headquarters (ROHQ) and Regional Headquarters (RHQ)

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. […]

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Differences in setting up a local subsidiary office and a branch office of a foreign corporation (Tax 1)

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 […]

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Know the effects of repealing the penal statutes

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 […]

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Art 1 of the Revised Penal Code : The three cardinal principles of the Philippine penal laws explained

The penal laws in the Philippines observed several principles in application of the law. In the Revised Penal Code (RPC), in particular, here are the three cardinal principles: 1. Generality 2. Territoriality 3. Prospectivity According to the book of Regalado, some would add the fourth principle, which is that of legality in consideration of the […]

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When shall laws in the Philippines take effect?

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. (As amended by E.O 200) Notes: General Rule: Laws in the Philippines take effect after […]

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Personal Finance- Guide on how to manage your finances though with a low income

How you maximize or streamline your finances may depend on your income and, at times, savings. Apparently, most people let their salary control their quality of living. This then include from the type of things that they buy, the moments they choose to enjoy and the quality of food that they eat, preferring only those […]

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Why you deserve a break from school and work?

Summer days are up so going over beach trips and getaways are very much on hype these days. But for a working law student like me, summer break actually means more time to review notes and catch up with the unread books and cases during the school season. It is also the best time for […]

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5 Hacks of Studying and Working at the Same Time

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, for individuals like me, who self-support her studies and send her younger sibling to college, taking the full- time-student-only route is not […]

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Here is why you should not think that you are not enough!

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 your past had to leave. Perhaps, you were not just meant to be or whatever […]

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Money Saving Tips that Every Working Student Should Take Note of

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. However, as much as we seek to achieve the highest educational attainment possible, our financial […]

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It maybe scary, but you need to chase that happiness!

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 moment! Let love, let trust and ultimately, let God take the lead. (c) Featured image […]

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Political and International Law: National Territory and Declaration of Principles and State Policies

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 […]

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Do you worry a lot?Downsize your anxiety through the habit of reading.

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 Dale Carnegie is the perfect reference for you. The book contains exactly what motivation-inspiration-seekers are […]

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May “the power to tax” be delegated to the local government units?

(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 […]

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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: […]

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“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 […]

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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 […]

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2018 Bar Exam Results will be released on May 3, 2019, says SC

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 2018 was the highest in recent years. As per tradition, the releasing of the results […]

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