THE SENTINEL POST

The intrinsic validity of contracts is governed by the law intended by the parties or lex loci intentionis. This intention may be expressed in the choice-of-law or governing law provision in the contract. Art. 1306 of the civil code provides that “The contracting parties may establish such stipulations, clauses, terms and conditions […]

What factors should be considered in determining whether a person is an employee or an independent contractor? At the outset, it is important to note that the existence of an employer- employee relationship cannot be negated by expressly repudiating it in a contract and providing therein that the employee is […]

Are tax declarations considered conclusive evidence of ownership of real property? Tax declarations, by themselves, are not conclusive proof of ownership but when coupled with evidence of actual possession, they may become the basis of a claim for ownership. Title is the “evidence of the right of the owner or […]

Loss of trust and confidence is a just cause for termination and the following requisites pursuant to Section 5.2 (e) of DOLE Department Order No. 147-15 must be present to terminate an employee for Loss of Confidence: The Supreme Court in the case of Digital Telecommunications Philippines v. Ayapana (G.R. […]

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. Bandiola (G.R. No. 157168, 26 June 2007), ruled that the injury […]

The SEC requires all foreign directors to obtain a Tax Identification Number (“TIN”) from the Bureau of Internal Revenue (BIR). This requirement is outlined in Section 3 of SEC Memorandum Circular No. 1-2013 [Mandatory Incorporation of the Tax Identification Number (TIN) of Foreign Investors in All Forms, Papers, and Documents Filed […]