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 readingExtension of Filing Periods and Suspension of Hearings for March 29 to April 4, 2021: SC Administrative Circular No. 14-2021 (Full Text)
ECQ Bubble for NCR, Bulacan, Cavite, Laguna and Rizal: Resolution No. 106-A (Full Text)
[In its Resolution No. 106-A dated 27 March 2021, the Inter-Agency Task Force for the Management of Emerging Infections Disease (IATF) placed certain areas under Enhanced Community Quarantine (ECQ), effective immediately until 4 April 2021. These areas are: (1) Bulacan; (2) Cavite; (3) Laguna; (4) Rizal; and (5) the highly urbanized cities of the National Capital Region and the municipality of Pateros. The full text of Resolution No. 106-A is reproduced below.]
Continue readingGuidelines on the Administration of COVID-19 Vaccines in the Workplaces (Labor Advisory No. 3)
[On 12 March 2021, the Department of Labor and Employment (DOLE) issued Labor Advisory No. 03, series of 2021, requiring private companies to shoulder the costs of COVID-19 vaccination of its employees. Companies, however, cannot compel its employees to get vaccinated. Should companies be be allowed to enforce a “no vaccine, no work” policy? The full text of Labor Advisor No. 3 is reproduced below.]
Continue readingInternet Services through Satellite (Full Text of Executive Order No. 127, s. 2021)
[On 10 March 2021, Malacanang issued Executive Order No. 127, expanding the provision of internet services through inclusive access to satellite services. The complete text of EO 127, amending Executive Order No. 467, is reproduced below. For easy reference, the full text of EO 467 is also reproduced below.]
Continue readingAmended List of 2021 Holidays (Full Text of Proclamation No. 1107)
[On 26 February 2021, Malacanang issued Proclamation No 1107, amending Proclamation No. 986, series of 2020. The following special non-working days have been converted into special working days: 2 November 2021 (Tuesday, All Soul’s Day), 24 December 2021 (Friday, Christmas Eve), and 31 December 2021 (Friday, Last Day of the Year). These three days are working days, which means there is no extra pay as holiday work premium. The complete text of Proclamation No. 1197 is reproduced below.]
Continue readingNational Vaccination and Vaccine Cards: Primer on the COVID-19 Vaccination Program Act of 2021 (Republic Act No. 11525)
The policy directives and general guidelines for the COVID-19 Vaccination Program are contained in Republic Act No. 11525, also known as the “COVID-19 Vaccination Program Act of 2021.” R.A. 11525 was signed by the President on 26 February 2021. All vaccines procured by any entity must be registered with the Philippine Food and Drug administration (FDA), as evidenced by a valid Certificate of Product Registration or Emergency Use Authorization (EUA). COVID-19 vaccines imported shall be exempt from import duties, taxes and other fees. Here are the salient points of RA 11525.
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.]
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