Pinoy Law Student Buddy

 Who are the impeachable officers according to the 1987 Constitution?  President,  Vice-President,  Members of the Supreme Court,  Members of the Constitutional Commissions,  The Ombudsman   What are the grounds for impeachment according to the 1987 Constitution?        for, and conviction of: culpable violation of the Constitution treason bribery graft and corruption other high crimes or betrayal of public trust What is the process for impeachment? The House of Representatives shall have the exclusive power to initiate all cases of impeachment. A verified complaint for impeachment may be filed by any Member of the House of Representatives or by any citizen upon a resolution or endorsement by any Member thereof, which shall be included in the Order of Business within ten session days, and referred to the proper Committee within three session days thereafter.  The Committee, after hearing, and by a majority vote of all its ...

Double Taxation - When is it permissible and when is it prohibited?  In order to constitute double taxation in the objectionable or prohibited sense, the same property must be taxed twice when it should be taxed but once; both taxes must be imposed on the same property or subject-matter, for the same purpose, by the same State, Government, or taxing authority, within the same jurisdiction or taxing district, during the same taxing period, and they must be the same kind or character of tax  Is Direct Double Taxation prohibited by the Constitution? There is no constitutional prohibition against double taxation in the Philippines. It is something not favored, but is permissible, provided some other constitutional requirement is not thereby violated, such as the requirement that taxes must be uniform.  Taxes are uniform and equal when imposed upon all property of the same class or character within the taxing authority. The fact that the owners of other classes of buildings in...

Rules on the Determination of the Prescriptive Period for Filing a Tax Refund or Credit of Unutilized Input VAT under Section 112 of the Tax Code  An administrative claim must be filed with the CIR within two years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The CIR has 120 days from the date of submission of complete documents in support of the administrative claim within which to decide whether to grant a refund or issue a tax credit certificate. The 120-day period may extend beyond the two-year period from the filing of the administrative claim if the claim is filed in the later part of the two-year period. If the 120-day period expires without any decision from the CIR, then the administrative claim may be considered to be denied by inaction. A judicial claim must be filed, with the CTA within 30 days from the receipt of the CIR's decision denying the administrative claim or from the expiration of the 120-day period with...

What is  civil interdiction ?  Civil interdiction is an accessory penalty imposed when an offender is sentenced to the principal penalties of either death,  reclusión  temporal, or  reclusión  perpetua. The Revised Penal Code provide: ARTICLE 40. Death — Its Accessory Penalties. — The death penalty, when it is not executed by reason of commutation or pardon shall carry with it that of perpetual absolute disqualification and that of civil interdiction during thirty years following the date of sentence, unless such accessory penalties have been expressly remitted in the pardon. ARTICLE 41. Reclusión Perpetua and Reclusión Temporal — Their accessory penalties. — The penalties of reclusión perpetua and reclusión temporal shall carry with them that of civil interdiction for life or during the period of the sentence as the case may be, and that of perpetual absolute disqualification which the offender shall suffer even though pardoned as to the principal pen...

The Philippines is obligated to assure nationals of countries of the Paris Convention that they are afforded an effective protection against violation of their intellectual property rights in the Philippines in the same way that their own countries are obligated to accord similar protection to Philippine Nationals.  The Philippines is obligated to assure nationals of countries of the Paris Convention that they are afforded an effective protection against violation of their intellectual property rights in the Philippines in the same way that their own countries are obligated to accord similar protection to Philippine Nationals.  In Mirpuri, 318 SCRA 516 (1999), the Court ruled that the essential requirement under Article 6bis of the Paris Convention is that the trademark to be protected must be “well-known” in the country where protection is sought. The Court declared that the power to determine whether a trademark is well-known lies in the competent authority of the country of...

  Security of Tenure - Our labor laws and the Constitution afford security of tenure to employees that one may have a reasonable expectation that they are secured in their work and that management prerogative, although unilaterally wielded, will not harm them. Employees are guaranteed that they can only be terminated from service for a just and valid cause and when supported by substantial evidence after due process. Similarly, labor laws and the constitution recognize the right of the employers to regulate, according to his/her own discretion and judgment, all aspects of employment, including hiring, work assignments, working methods, the time, place and manner of work, work supervision, transfer of employees, layoff of workers, and discipline, dismissal, and recall of employees. The only limitations to the exercise of this prerogative are those imposed by labor laws and the principles of equity and substantial justice. Floating Status; Off Detail - Contrary to the stance of...

  Regular Employees - Regular employment refers to that arrangement whereby the employee “has been engaged to perform activities which are usually necessary or desirable in the usual business or trade of the employer[.]” Under the definition, the primary standard that determines regular employment is the reasonable connection between the particular activity performed by the employee and the usual business or trade of the employer; the emphasis is on the necessity or desirability of the employee’s activity. Thus, when the employee performs activities considered necessary and desirable to the overall business scheme of the employer, the law regards the employee as regular. By way of an exception, paragraph 2, Article 280 of the Labor Code also considers regular a casual employment arrangement when the casual employee’s engagement has lasted for at least one year, regardless of the engagement’s continuity. The controlling test in this arrangement is the length of time during which the...