Expanding Court Jurisdiction: Adjusting to Economic Change One of the main determinants of jurisdiction of courts is the amount of the claim or the value of property/ies involved in an action. …

Rules on the Use of Body-Worn Camera: Utilizing Technology for the Protection of Rights Atty. Edrian M. Apaya Over the years, we have been hearing about worsening reports of civilian deaths resulting from the execution of warrants or warrantless arrests and searches. Most law enforcement officers claim that the gruesome…

RISE OF E-COMMERCE: TAXATION TOWARDS DIGITALIZATON Atty. Dyan Angela A. de la Fuente In this day and age, e-commerce has taken its limelight in the business ecosystem. With the emerging technologies and improvement of customer experiences, businesses have taken advantage of the use of the world wide web to further…

Empowering Constituents through Digitization, Decentralization, and Devolution — by Miguel Luigi L. Calayag* Time is up! Comply and simplify. On 17 June 2021, all cities and municipalities must have automated their business permit and licensing systems or set up an electronic Business One Stop Shop (“eBOSS”) in accordance with Republic Act №11032 or the Ease of Doing Business…

A. DEPARTMENT OF LABOR AND EMPLOYMENT (“DOLE”) Labor Advisory №16, Series of 2021 Last accessed at: https://www.dole.gov.ph/php_assets/uploads/2021/08/Labor-Advisory-No.-16-21-Issuance-of-AEP-or-Certificate-of-Exemption-Exclusion-to-Foreign-Nationals-intending-to-come-to-the-Philippines-for-Long-Term-Employment.pdf Issuance of Alien Employment Permit (AEP) or Certificate of Exemption/Exclusion (COE) to Foreign Nationals Intending to come to the Philippines for Long-Term Employment Effectivity Date: 31 August 2021…

Revenue Regulations (RRs): 1. RR №19–2021 Re: Tax incentives of Sagip Saka Act [Republic Act (RA) №11321] All Accredited Farmers and Fisherfolks Enterprise (AFFE) under the Sagip Saka Act shall be exempt from income tax on income directly arising from the operations of the enterprises provided that they are registered…

Personal Property Security Act: Promoting access to low-cost credit Beverly Anne F. Balagon Land and real properties are considered the most favored form of collateral for loans. Aside from its appreciating value, financial institutions favor these properties because of the existing Torrens system which decreases the risks for lenders as…

Ease of Paying Taxes By Kathleen T. Guiang After the much awaited Corporate Recovery and Tax Incentives for Enterprise Act (CREATE) was signed into law on March 26, 2021, lawmakers are now working on crafting measures which would improve tax compliance through simplifying compliance procedures, enhancing the portability of tax…

Amidst the staggering market all-time highs reached by Bitcoin (BTC) and other altcoins in recent weeks, Ripple Credits (XRP) — one of the industry’s top cryptocurrencies by market cap — stalled in growth and found itself in precarious territory by drawing the scrutiny of the U.S. Securities and Exchange Commission. …