The ruling on MAGDALO case as to whether the Comelec gravely abused its discretion when it denied the Petition for Registration filed by MAGDALO on the ground that the latter seeks to achieve its goals through violent or unlawful means. Continue reading Composition of Congress, Qualifications of Members, and Term of Office
Franchising business is way popular in the Philippines nowadays because of its high success rate and proven practicality. Continue reading Basic Guide: How to Start a Business Franchise 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 … Continue reading Requirements to establish a representative office in the Philippines
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 … Continue reading Distinctions between Regional Operating Headquarters (ROHQ) and Regional Headquarters (RHQ)
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 … Continue reading Differences in setting up a local subsidiary office and a branch office of a foreign corporation (Tax 1)
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 … Continue reading Know the effects of repealing the penal statutes
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, … Continue reading Art 1 of the Revised Penal Code : The three cardinal principles of the Philippine penal laws explained
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?
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?
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 … Continue reading Personal Finance- Guide on how to manage your finances though with a low income
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 … Continue reading Why you deserve a break from school and work?
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 … Continue reading 5 Hacks of Studying and Working at the Same Time
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