October 4, 2019 REVENUE MEMORANDUM CIRCULAR NO. 103-2019 – Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No….

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May 30, 2019 REVENUE REGULATIONS NO. 6-2019 – Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) The Estate Tax Amnesty shall cover the estate of decedent/s who died on or before December 31, 2017, with or without assessments duly issued, therefore, whose Estate Tax/es have remained unpaid…

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Learn more about legal separation, its legal grounds, effects, requirements, procedure, and cost considerations. A. Legal Separation, Generally Legal separation is a legal remedy for couples suffering from a problematic marriage. In legal separation, the couple is allowed to live apart and separately own assets. However, legally separated couples are not permitted to remarry, since…

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February 22, 2019 REPUBLIC ACT NO. 11231 AN ACT REMOVING THE RESTRICTIONS IMPOSED ON THE REGISTRATION, ACQUISITION, ENCUMBRANCE, ALIENATION, TRANSFER AND CONVEYANCE OF LAND COVERED BY FREE PATENTS UNDER SECTIONS 118, 119 AND 121 OF COMMONWEALTH ACT NO. 141, OTHERWISE KNOWN AS “THE PUBLIC LAND ACT,” AS AMENDED SECTION 1. This Act shall be known as the “Agricultural Free…

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A. Who May Apply The following persons may file an application for registration of title to land, whether personally or through their duly authorized representatives: (1) Those who by themselves or through their predecessors-in-interest have been in open, continuous, exclusive and notorious possession and occupation of alienable and disposable lands of the public domain under a bona…

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1. Work / Employment Requirements A foreigner who comes to the Philippines to work must obtain a work visa from the relevant government agency, primarily, the Bureau of Immigration (“BI”), as well as an alien employment permit (“AEP”) from the Department of Labor and Employment (“DOLE”). The visa and AEP applications must be filed by…

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Below are the contracts that must appear in public or private documents for the purpose of making them EFFECTIVE AGAINST THIRD PERSONS but not for the purpose of validity of the contract: 1. Sales contracts Sale of real property or of an interest therein must appear in a public instrument. (Arts. 1358 and 1403, No….

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As a general rule, laws shall have only a prospective effect and must not be applied retroactively in such a way as to apply to pending disputes and cases. This is expressed in the familiar legal maxim lex prospicit, non respicit (the law looks forward and not backward),[1] and is conformable to Article 4 of…

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(1) Clause where the children waived their right to receive inheritance from their mother, with the exception of one. The clause is void. However, the nullity of this clause does not nullify the entire extra-judicial settlement. Article 1347 of the Civil Code clearly prohibits contracts upon future inheritance. Likewise, Art. 905 of the Civil Codes…

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Learn more about domestic adoption, who may adopt, who may be adopted, what are the requirements for domestic adoption, the procedure, and cost considerations. A. Generally Adoption is a juridical act which creates between two persons a relationship similar to that which results from legitimate paternity and filiation. Domestic Adoption is an adoption proceeding which is…

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