A child in conflict with the law is one who is below 18 years old, alleged as, accused of, or adjudged as having committed an offense under Philippine Laws. In any case involving a child in conflict with the law, the victim has the following rights:
Continue reading[Republic Act No. 11213, also known as the “Tax Amnesty Act”, was signed by the President on 14 February 2019. The provisions vetoed by the President are indicated in the full text, below.]
Continue readingP&L Law Firm is looking for Legal Associates and Paralegals. Send your CV, with a cover letter, to info@pnl-law.com.
[P537, the new minimum wage for non-agricultural workers in the National Capital Region (NCR), was announced by Secretary Silvestre Bello III of the Department of Labor and Employment (DOLE). The P25 increase (PHP512 + P25) is contained in Wage Order No. NCR-22. 16 out of the 17 Regional Boards issued new wage orders, granting minimum wage increases. This post will be updated to include the full text of the Wage Orders and date of effectivity.] Continue reading
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
Subject: Guidelines for Virtual Currency (VC) Exchanges
Continue readingThe Price Act (Republic Act No. 7581, as amended by R.A. 10623) fleshes out the policy of the Philippines 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 readingIn its Resolution No. 10429 promulgated on 1 October 2018, the Commission on Elections (COMELEC) prescribed the following calendar of activities and periods of prohibited acts in connection with the 13 May 2019 national and local elections. Continue reading
[The Supreme Court issued the Rule on Cybercrime Warrants, through A.M. No. 17-11-03-SC dated 3 July 2018. See also Summary/Discussion, full text of the Cybercrime Prevention Act and its IRR. The full text of the Rule on Cybercrime Warrants is reproduced below.]
Continue readingAs a juridical entity, a cooperative is similar to a corporation. However, while corporations are registered and supervised by the Securities and Exchange Commission (SEC), cooperatives are registered and supervised by the Cooperative Development Authority (CDA). This is pursuant to the Philippine Cooperative Code of 2008 (Republic Act No. 9520). [See also Introduction to cooperatives]
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