CHRIST WAS LIFTED UP
Acts 1:19 And when had said these things, as they were looking on, he was lifted up, and a cloud took him out for their sight. The ascension of Christ is a historical fact that Luke (the writer of Acts) intentionally mentioned by recounting the…
BONG GO, MARCOLETA, and TULFO LEAD EARLY SENATE SURVEY AMONG MOTORISTS AND PUBLIC MARKET GOERS
An independent street survey (“kalye survey”) conducted by PAPI from April 1 to 20, 2025, gauged early preferences for the upcoming Senate race, tapping the sentiments of motor riders, jeepney and bus commuters, and public market patrons.…
IF CHRIST HAS NOT BEEN RAISED -VAIN!
1 Corinthians 15:14 “And if Christ has not been raised, then our preaching is vain, your faith also isvain” Many people celebrated Easter Sunday without really understanding what it’s for. Some don’t evenknow why there’s a day when the whole world…
DISCUSSION ON THE RESIDENCY REQUIREMENTS FOR DIRECTORS
Are directors required to be residents of the Philippines? The Revised Corporation Code (“RCC”) provides the qualifications of a director of a corporation. The qualifications of a director may be summarized as follows: (1) must have legal ownership of at…
ABATEMENT AND CANCELLATION OF TAX LIABILITY
Can tax liabilities be abated or cancelled? Under Section 204 of the National Internal Revenue Code (“NIRC”), the Commissioner may abate or cancel a tax liability under the following conditions: 1. The tax or any portion thereof appears to be unjustly or…
SECURITY OF TENURE OF EMPLOYEES
Is the mere closure of current factory and termination of current employees, and relocation to a bigger location with new employees violative of the security of tenure of its current employees? The answer is yes. Article 294 of the Labor Code provides…
SITUS RULES IN LOCAL TAXATION
What is the situs rule in local taxation? How are entities with branch offices, sales offices, project offices, factories, plants and others taxed? Local business taxes (“LBT”) are taxes imposed by local government units on the privilege of doing…
CLOSURE IS DUE BUSINESS DUE TO SERIOUS BUSINESS LOSSES OR FINANCIAL REVERSES
Can an employer validly terminate employment of employees due to closure of business? Yes, provided that the closure is due business due to serious business losses or financial reverses. Article 298 of the Labor Code provides that the employer may also…
SPECIAL LEAVE BENEFITS UNDER THE MAGNA CARTA OF WOMEN
Section 18 of the Magna Carta of Women provides that “[a] woman employee having rendered continuous aggregate employment service of at least six (6) months for the last twelve (12) months shall be entitled to a special leave benefit of two (2)…
WORK-RELATED INJURRIES
What is the extent of employer’s liability on work-related injuries? At the outset it must be noted that for liability to attach to the employer in relation to injuries related to employment, the Supreme Court in the case of U-Bix Corp. v.…