Ownership of Philippine Land by Foreigners

Aliens, as a general rule, are not allowed to own real property in the Philippines. By “aliens”, we don’t mean creatures from outer space, but persons who are citizens of other countries. By “general rule”, we mean that there are certain exceptions, and two of such exceptions are discussed below.

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Extrajudicial Settlement of Estate: Basic Discussion

When a person dies intestate (which means he left no will) the competent court shall appoint a qualified administrator for the estate. The same rule applies even if the person dies testate (which means that he left a will) if the will failed to name an executor in his will, or if the named executor is incompetent, or refuses the trust, or fails to furnish the bond required by the Rules of Court. One exception to this is the extrajudicial settlement of estate.

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House Resolution 1109 (re: Constitutional Amendment or Revision)

[The House of Representatives recently issued a resolution asking that members of Congress — which, in a bicameral set-up, is composed of the Senate and the House of Representatives — convene to consider amendments or revisions of the Constitution. A stated purpose is to highlight a justiciable controversy, to allow the Supreme Court to decide, whether the Constitutional amendment/revision by Congress should be done by both chambers voting separately. Full text of House Resolution No. 1109 is reproduced below. See also similar discussions: How to Change a Constitution and SC dismisses petition assailing House Resolution 1109.]

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Primer on the Minimum Wage Tax Exemption

It’s that time of the year when we are again required to pay taxes and file our income tax returns. Some, however, are exempt from paying income tax. Minimum wage earners are not required to pay income taxes. Here’s a primer of the new law.

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