By Ramon Vaughn Dy III on September 1,2022
PHILIPPINE courts adhere to the doctrine of processual presumption, which generally means that where a foreign law is not pleaded or not proved even if pleaded, the presumption is that it is the same as Philippine law (EDI-Staffbuilders International...
By Nica Marsha Gasapo on August 25,2022
STARE decisis et non quieta movere, meaning “stand by the decisions and disturb not what is settled,” is a doctrine rooted in the necessity of stability, certainty and predictability in judicial decisions. Stare decisis is based on...
By Gladys Jane Dela Cruz on August 19,2022
THE withholding tax system is a mechanism to facilitate the collection of taxes from taxpayers. In the case of Chamber of Real Estate and Builders’ Associations Inc. v. Executive Secretary Alberto Romulo, et al. (GR...
By Ramon Vaughn Dy III on August 11,2022
DISPUTES within a corporation or between/among corporate entities or persons within a corporate entity are inevitable. These vary and are dependent on who the parties are and their relationships to each other. Generally, the disputes can be classified as...
By Aziza Hannah Bacay on August 4,2022
TWO years into the Covid-19 pandemic, we have witnessed how consumers transitioned from being buyers from traditional brick-and-mortar businesses to online shoppers. Indeed, online transactions provide a more convenient means for consumers to avail of goods...
By Gwendolyn Ann Banaria on July 28,2022
THE Bureau of Customs (BoC) recently issued Customs Administrative Order (CAO) 07-2022, which provides revised guidelines on the accreditation of importers and consolidates three previous issuances: Customs Memorandum Orders 11-2014, 05-2018 and 31-2019.
CAO...
By Ellaine Anne Bernardino on July 21, 2022
A COMPANY director holds a position of trust and confidence and should be loyal to the corporation he or she serves. As such, a director puts the corporation’s interests first over his or her own in case a business opportunity presents itself....
By Euney Marie Mata-Perez on July 14, 2022
FINALLY, last June 30, 2022, nearly 14 years since the passage of Republic Act (RA) 9513, or the “Renewable Energy (RE) Act of 2008,” the Bureau of Internal Revenue (BIR) issued Revenue Regulation (RR) 7-2022, entitled...
By Aziza Hannah Bacay on July 07, 2022
A NAME is an important part of a person’s existence. In fact, even juridical persons such as corporations, partnerships and sole proprietorships have the right to have their own distinct and unique names. This right to use a corporate and trade name...