COVID-19-Related Anti-Discrimination Act (House Bill No. 6817)

On 27 May 2020, the House of Representatives approved on second reading House Bill No. 6817, which proposes “An Act Prohibiting the Discrimination Against Persons who are Declared Confirmed, Suspect, Probably, and Recovered Cases of COVID-19, Repatriated Filipinos, Healthcare Workers, Responders, and Service Workers and Providing Penalties for Violation Thereof”. The short title is “COVID-19-Related Anti-Discrimination Act.”

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Real Estate Investment Trust (REIT) in the Philippines: Introduction and Salient Points

A Real Estate Investment Trust (“REIT”) is a stock corporation established principally for the purpose of owning income-generating real estate assets. For purposes of clarity, a REIT, although designated as a “trust”, does not have the same technical meaning as “trust” under existing laws and regulations but is used for the sole purpose of adopting the internationally accepted description of the company in accordance with global best practices. 

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New Normal for Owners and Operators of Hotels and other Accommodation Establishments in the Philippines

When the lockdown is lifted and areas are no longer under any community quarantine, Accommodation Establishments will have to face the challenges of a New Normal. “New Normal” refers to the emerging behaviors, situations, and minimum public health standards that will be institutionalized in common or routine practices and remain even after the pandemic while the disease is not totally eradicated through means such as widespread immunization. In plain terms, New Normal means things will never be the same, and it is going to be extra challenging for owners or operators of Accommodation Establishments.

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No Travel Pass is Required for Workers during Any Community Quarantine: Company I.D. is Enough

Being stopped in checkpoints is normal for workers going to work, and going home after work, in establishments allowed to operate during the Enhanced Community Quarantine (ECQ), Modified Enhanced Community Quarantine (MECQ), General Community Quarantine (GCQ) and Modified General Community Quarantine (MGCQ). Here are three things that workers need to remember in dealing with checkpoints (explain these items in a respectful and composed manner).

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Estate Tax Amnesty: Processes, Coverage and Summary of the Tax Amnesty Act

The Tax Amnesty Act (Republic Act No. 11213), signed into law on 14 February 2019, provides for a one-time opportunity to settle estate tax obligations through an estate tax amnesty program that will give reasonable tax relief to estates with deficiency estate taxes. In other words, it provides a clean slate for taxpayers with existing estate tax delinquencies. Here is an introduction to the Tax Amnesty Act, in conjunction with Revenue Regulation No. 6-2019 issued by the Bureau of Internal Revenue (BIR).

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Foreigner-Spouse May File a Case in the Philippines to Recognize a Foreign Judgment Voiding a Marriage by Reason of Bigamy

The interplay of relationships in matters pertaining to marriage may result to challenges in enforcing rights in Philippine courts. In mixed marriages, wherein one of the spouses is a Philippine citizen and the other spouse is a foreigner, the Filipino spouse can file the appropriate petition in Philippine courts to have the foreign divorce decree recognized in the Philippines. This course of action is necessary to enable the Filipino to remarry; otherwise, the Filipino may be charged with bigamy. The alien spouse can remarry, pursuant to his/her national law, by reason of the divorce. [See also Mixed Marriages and Divorce]

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