Legal Library

TRAIN Law

The TRAIN Law, also known as the Tax Reform for Acceleration and Inclusion Act (Republic Act No. 10963), brought about significant changes to the Philippine taxation system, with its effects beginning in

Martial Law in the Philippines

Martial law is a declaration by the President, permissible during invasion or rebellion when public safety necessitates it, for a period not exceeding sixty days. Martial law is the imposition of direct

Anti-Hazing Law

The Anti-Hazing Law, officially R.A. No. 8049 as amended by R.A. No. 11053, aims to eliminate the harmful practice of hazing in fraternities, sororities, and other organizations. Definition of Hazing This law

VAWC Law

The Anti-Violence Against Women and their Children (Anti-VAWC) Act of 2004 (R.A. No. 9262) addresses violence against women and their children. Rationale Behind VAWC The Supreme Court, in Garcia v. Drilon, G.R.

Commercial Law Quiz

Unlock the secrets to commercial law success with our quiz blog! Test your knowledge, sharpen your skills, and dominate those exams. 🚀 Check out these sample questions, with answers derived from bar

Can contracts be impaired for the sake of rehabilitation?

Case: Chinabank vs. St. Francis Square, 2022Ponente: Justice Amy Lazaro-Javier St. Francis Square Realty Corporation (SFSRC), facing financial difficulties, entered rehabilitation proceedings in 2000, which triggered a stay order against Chinabank’s loan

Grandfather Rule

The Grandfather Rule is used to determine the nationality of a corporation, especially when foreign ownership restrictions apply. It serves as a supplement to the Control Test to ensure the intent of

Corpuz vs. People

CAPTION G.R. No. 180016. April 29, 2014. https://lawphil.net/judjuris/juri2014/apr2014/gr_180016_2014.html LITO CORPUZ, Petitioner, vs. PEOPLE OF THE PHILIPPINES, Respondent. Ponente: J. Diosdado Peralta HIGHLIGHTED ISSUE FOR THE COURSE: EXCESSIVE FINES *Opinion of J Peralta:

CIR vs Hantex (On Best Evidence Obtainable)

Short Digest One-liner title: Photocopies of tax assessments due to termite-eaten originals are not sufficient evidence to establish tax liability. Nutshell Facts Hantex is an importer of synthetic resin (for glues and