[Update: On 3 July 2020, the President signed Republic Act No. 11479, otherwise known as the Anti-Terrorism Act of 2020. Earlier this year, the Senate passed Senate Bill No. 1083, a proposed law to prevent, prohibit and penalize terrorism, and repeal Republic Act No. 9372, otherwise known as the “Human Security Act of 2007.” The provisions of SB 1083 were adopted in House Bill No. 6875, certified as urgent by the President on 1 June 2020. On 3 June 2020, the House of Representatives approved HB 6875 on third and final reading. The enrolled bill was transmitted to and received by Malacanang on 9 June 2020. The salient points of the proposed Anti-Terrorism Act of 2020 are discussed below.]
Continue readingOne Person Corporations in the Philippines
A One Person Corporation is a corporation with a single stockholder, who must be a natural person, trust, or an estate. It must not be confused with a corporation sole. The creation of a One Person Corporation or OPC is provided in Title XIII (Special Corporations) of Republic Act No. 11232, also known as the “Revised Corporation Code”. The guidelines, as provided in SEC Memorandum Circular No. 7, series of 2019, are discussed below.
Continue readingOne-Year Prescriptive Period for Online Libel: House Bill No. 7010
[Full text of House Bill No. 7010, proposing a one-year prescriptive period for online libel, as defined under Republic Act No. 10175 (Cybercrime Prevention Act of 2012). Incidentally, this prescriptive period of libel is one of the issues in the criminal case against Maria Ressa and Rappler (see Decision). Perhaps Congress should instead discuss the proposal to DECRIMINALIZE libel.]
Continue readingCommunity Quarantine Classifications Starting 16 June 2020: IAT Resolution No. 46-A
On 15 June 2020, the Inter-Agency Task Force for the Management of Emerging Infectious Diseases (IATF) issued Resolution No. 46-A dated 15 June 2020, providing for the community quarantine classifications, starting 16 June 2020 until 30 June 2020, for provinces, highly urbanized cities (HUCs) and independent component cities (ICCs).
Continue readingExtension of Deadline on Availment of Tax Amnesty on Delinquencies (BIR RMC 61-2020)
[Full text of Revenue Memorandum Circular No. 61-2020 issued by the Bureau of Internal Revenue (BIR), providing for further extension of deadline on availment of tax amnesty on delinquencies from from 22 June 2020 to 31 December 2020.]
Continue readingDecision in People vs. Reynaldo Santos, Jr., Maria Angelita Ressa and Rappler, re Online Libel (Full Text)
[Full text of the trial court’s Decision dated 15 June 2020 in People of the Philippines vs. Reynaldo Santos, Jr., Maria Angelita Ressa, and Rappler, Inc., Criminal Case No. R-MNL-19-01141-CR, for online libel under Section 4(c)(4) of Republic Act No. 10175, also known as the Cybercrime Prevention Act of 2012. Citations have been omitted.]
Continue readingOnline Libel as Cybercrime in the Philippines: Definition, Requisites and Application of Penalties
The crime of libel in the Philippines is defined and penalized under Article 353 (“Definition of Libel”), in relation to Article 355 (“Libel by means of writings or similar means”) of the Revised Penal Code (“RPC”). There was a debate whether the required “publication” in libel encompasses the internet, which was not yet in existence when the RPC was enacted. This debate has been laid to rest, with the enactment of Republic Act (“R.A.”) No. 10175, also known as the Cybercrime Prevention Act of 2012. This article discusses the definition, elements/requisites and applicable penalties for online libel.
Continue readingNo Duplication of SBWS, CAMP and SAP: 5 Things You Need to Know for the Second Tranche
To clarify the apparent confusion in the implementation of the various Social Amelioration Programs (SAP), various agencies issued Joint Memorandum Circular No. 2, Series of 2020 (dated 9 June 2020), or the Joint Implementing Guidelines for the Implementation of the Social Amelioration Program for the Second (2nd) Tranche.
Continue readingEstablishment Report Form (Labor Advisory No. 17-A)
[The Department of Labor and Employment (DOLE) issued Labor Advisory No. 17-A, advising covered business or employers to submit the Establishment Report Form. The Form (3 pages) is enclosed below (right click to download and save).]
Continue readingUnemployment Insurance or Involuntary Separation Benefits: Requirements and Application
The unemployment insurance or involuntary separation benefit is a cash benefit granted to covered employees, including Kasambahays and Overseas Filipino Workers (OFWs), who are involuntarily separated from employment. To assist members who are involuntarily separated from employment, the Social Security System (SSS) issued the implementing guidelines for the Unemployment Insurance or Involuntary Separation Benefit. Here are the salient points of the SSS guidelines:
Continue readingOnline Sellers / Businesses Required to Register with the Bureau of Internal Revenue (BIR)
The Bureau of Internal Revenue (BIR) gave notice, through Revenue Memorandum Circular No. 60-2020, to all persons engaged in online selling, or conducting business transactions through any forms of electronic media, to register their respective businesses and pay the appropriate taxes — not later than 31 July 2020. Online sellers are also given notice to declare past sales and pay the appropriate taxes, without penalties, if done not later than 31 July 2020. The registration guidelines and requirements, for both individual and juridical online sellers, are discussed below.
Continue readingRegular Holiday on 12 June 2020: Computation of Holiday Pay (Labor Advisory No. 22) and Deferment of Payment
[The Department of Labor and Employment (DOLE) issued Labor Advisory No. 22, series of 2020, as guide for the computation of payment of holiday pay for 12 June 2020 (Independence Day). However, the payment of the holiday pay is deferred. The full text of Labor Advisory No. 22 is reproduced below.]
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