Rules on Withholding of Income by Top Withholding Agents under Revenue Regulations No. 11-2018

The Bureau of Internal Revenue (BIR) issued, on 31 January 2018, Revenue Regulations No. 11-2018, concerning withholding income tax, to implement the changes under Republic Act No. 10963, also known as the “Tax Reform for Acceleration and Inclusion (TRAIN)” Law. RR 11-2018 amends certain provisions of Revenue Regulations No. 2-98, as amended. The regulations cover, among others, taxpayers categorized as top withholding agents. Continue reading

Primer on the Price Act (Republic Act No. 7581, as amended by R.A. 10623)

The Price Act (Republic Act No. 7581, as amended by R.A. 10623) fleshes out the State’s policy to ensure the availability of basic necessities and prime commodities at reasonable prices at all times without denying legitimate business a fair return on investment, as well as the policy to provide effective and sufficient protection to consumers against hoarding, profiteering and cartels with respect to the supply, distribution, marketing and pricing of said goods, especially during periods of calamity, emergency, widespread illegal price manipulation and other similar situations. Continue reading

What is a Motion to Declare Defendant in Default?

There are concepts in law, litigation in particular, that are considered basic for lawyers, but confusing for the layperson. A general query we received highlighted the need to discuss these basic concepts, consistent with the purpose of this Forum to help in the Court’s effort to educate the public on the law, considering that ignorance of the law excuses no one. Continue reading

Summary of the 105-Day Expanded Maternity Leave Law

The “105-Day Expanded Maternity Leave Law” is not yet a law, even if the bicameral report has been ratified by both houses of Congress. It has to be signed by the President (or lapse into law) and the President has the power to veto certain provisions. Nevertheless, let us summarize what we know so far of the version ratified by the Senate and the House of Representatives. Continue reading