PROJECT JURISPRUDENCE

QUESTION: In July 2001, XAXA took out a life insurance policy of his own life at 4,000,000 pesos. He designated ZAZA, his daughter, as beneficiary with respect to 1/2 of the proceeds. He reserved his right to replace ZAZA anytime with another person. XAXA also designated YAYA as the irrevocable beneficiary of the other half. XAXA died in October 2004. Will the proceeds of the life insurance of XAXA form part of his gross estate? ANSWER:  Only the proceeds of 2,000,000 given to ZAZA shall form part of XAXA's gross estate. According to the Tax Code, proceeds of life insurance shall not form part of the gross estate of the decedent to the extent of the amount receivable by an irrevocable beneficiary. In other words, the amount receivable by a revocable beneficiary under an life insurance policy shall still form part of the gross estate of the decedent-policy owner. As to YAYA's share in the proceeds, the same cannot be included in XAXA's gross estate.

QUESTION:  In 2000, XXX purchased from YYY a picture worth 1,000,000. The fair market value at the time of sale was 2,000,000 pesos. YYY paid all the taxes due on the transaction. In 2002 or two (2) years later, XXX died. In his will, XXX gave the picture to his only daughter ZZZ. AT the time, the picture was already 3,000,000 pesos. ZZZ, in XXX's will, was also given the power to appoint his wife, WWW, as successor to the picture in the even of ZZZ's death. ZZZ died in 2008 and WWW acquired the property. Should the painting be included in the gross estate of XXX or ZZZ for purposes of estate tax? ANSWER:   It should be included in XXX's gross estate. The fair market value of the picture in 2002 or at the time of his death should be included in XXX's gross estate subject to estate tax. The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wh

QUESTION: TESTATOR wrote a will on September 8, 2000. On the same day, he donated several pieces of land as gifts to his children. At that time, TESTATOR was already 85 years old, suffering from cancer of the skin which has been declared incurable and deadly. Are the gifts to his children "transfers in contemplation of death"? ANSWER: Yes, they are transfers in contemplation of death. There are three reasons. First, donations made to compulsory heirs before the TESTATOR's death are included in collation and are deemed advance legitimes. Hence, the transfer, even if styled inter vivos, is actually mortis causa. Hence, they are part of the gross estate for estate tax purposes. Second, according to the Supreme Court, there is a presumption that gifts have been made in contemplation of death if they were given within a short time from or simultaneously with the making of the TESTATOR's will. Third and finally, considering that the transfer was gratuitous and the

QUESTION: Suffering from cancer in all parts of his body which, according to doctors, was impossible to cure because he was already 88 years old, XXX decided to sell for valuable and sufficient consideration and building and the lot on which it was built to his son YYY. Six (6) months later, XXX died. During the estate settlement proceeding, it was argued by the Commissioner of Internal Revenue (CIR) that the transfer to YYY was in contemplation of death and, perforce, the property thus transferred should still form part of the gross estate of XXX for purposes of estate tax. Should the same be included? ANSWER: No, the property transferred to YYY should not be included in the gross estate. For a transfer to be deemed "in contemplation of death," the transfer must be either without consideration or for insufficient consideration. Absent this requisite, the transfer is NOT considered in contemplation of death. Here, the text of the case clearly states that the property

QUESTION:  XXX, a Korean citizen, was a permanent resident of the Philippines. He died in Seoul, Korea. He left 100,000 shares in Jollibee Food Corporation, two (2) condominium units in Makati City and a house and lot in Tokyo, Japan. Should all these properties be included in the estate tax return? ANSWER: Yes, all of these properties should be included in the estate tax return. Properties of resident alien decedents are subject to estate tax wherever they are situated. This is according to the National Internal Revenue Code. XXX is a resident alien decedent. The house and lot in Tokyo, Japan shall be included despite being outside the Philippines.

Below are theories behind the levy and imposition of estate tax in the Philippines. They are almost the same theories that justify taxation in general. [1] STATE-PARTNERSHIP THEORY. This is also called the "privilege theory." The State, through the three (3) branches of government, especially through the President's economic and foreign policies and the lawmaking body's enactment of laws that invite more investors into the country, is the citizen's silent partner in his enjoyment of return of investment and growth and his accumulation of property. Thus, it has the right to collect the share due it. [2] BENEFIT THEORY. This is also called the "benefits-protection theory." It is the primary duty of the State to serve and protect the people via government programs and projects that benefit them. Correlative to this duty is the right to a share in the distribution of the estate of the decedent who and whose family benefited from the efforts of the State.

Estate taxes are an excise tax. They are ad valorem. They are also direct, national, general and progressive. [1] PROGRESSIVE. Estate tax is progressive because the rate increases as the tax base increases. [2] GENERAL. Estate tax is a general tax measure because the purpose is to raise revenue for the government to be used for general purposes. [3] NATIONAL. Estate tax is not local; it is national. It is imposed by the National Government and collected by the Bureau of Internal Revenue (BIR). Local government units (LGU) cannot impose this tax anymore because of the principle of preemption under the Local Government Code (Sec. 133) [4] EXCISE. Estate tax is an excise not, not a tax on property. It is imposed upon the privilege of transferring property or the shifting of economic benefits and enjoyment of the same from the decedent to his heirs. This is a privilege because such transmission and acquisition from the dead to the living is a fiction of law. [5] AD VALOREM.  Esta

Estate taxes are not taxes on property. They are in the nature of excise taxes; they are taxes on the privilege of passing ownership of property upon death. They are not property taxes because their imposition does not rest upon general ownership.

A corporation is an artificial being created by operation of law, having the right of succession and the powers, attributes, and properties expressly authorized by law or incident to its existence. (Section 2, B.P. 68, or the Corporation Code)

The gross estate of a decedent shall be comprised of the following properties and interest therein at the time of his/her death, including revocable transfers and transfers for insufficient consideration, etc.: [1] Residents and citizens – all properties, real or personal, tangible or intangible, wherever situated. [2] Non-resident aliens – only properties situated in the Philippines provided, that, with respect to intangible personal property, its inclusion in the gross estate is subject to the rule of reciprocity provided for under Section 104 of the NIRC. Provided, That amounts withdrawn from the deposit accounts of a decedent subjected to the 6% final withholding tax imposed under Section 97 of the NIRC, shall be excluded from the gross estate for purposes of computing the estate tax. ( Section 4, Revenue Regulation No. 12-2018. January 25, 2018)

It is a well-settled rule that estate taxation is governed by the statute in force at the time of death of the decedent. The estate tax accrues as of the death of the decedent and the accrual of the tax is distinct from the obligation to pay the same. Upon the death of the decedent, succession takes place and the right of the State to tax the privilege to transmit the estate vests instantly upon death. Accordingly, the tax rates and procedures prescribed under these Regulations shall govern the estate of decedent who died on or after the effectivity date of the TRAIN Law. (Section 3, Revenue Regulation No. 12-2018. January 25, 2018)

The net estate of every decedent, whether resident or non-resident of the Philippines, as determined in accordance with the NIRC, shall be subject to an estate tax at the rate of six percent (6%). (Section 2, Revenue Regulation No. 12-2018. January 25, 2018)

Estate planning is the process of anticipating and arranging, during a person's life, for the management and disposal of that person's estate during the person's life and at and after death, while minimizing gift, estate, generation skipping transfer, and income tax. SOURCE:  Estate planning. From Wikipedia, the free encyclopedia. https://en.wikipedia.org/wiki/Estate_planning It is the manner by which a person takes measures and uses devices such as wills, trusts and advance directives in order to conserve the property to be transmitted to his heirs by decreasing the amount of possible estate taxes and other taxes to be paid upon his death.

Inheritance tax is the tax on the privilege to receive property from a deceased person. Due to perceived administrative difficulties in collecting the tax, it was abolished by Presidential Decree 69 passed on November 24, 1972, which took effect on January 1, 1973. An inheritance or estate tax is a tax paid by a person who inherits money or property or a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries. SOURCE: 

If the decedent or testator is a resident of the Philippines at the time of his death, his gross estate shall include all his property, real or personal, tangible or intangible, wherever situated at the time of his death. (Section 85 of the National Internal Revenue Code) In the matter of proceeds from a life insurance policy issued by a foreign corporation, they are included as part of the gross estate of decedent or testator, if the designation of the beneficiary is revocable. If the designated beneficiary is either the estate of the deceased, his executor or administrator, it shall be included irrespective of the nature of the designation (revocable or irrevocable). If the designated beneficiary is other than the estate, executor or administrator and the designation is irrevocable, the proceeds shall not form part of his gross estate.

The value of the gross estate of the decedent shall be determined by including the value at the time of death  of all property, real or personal, tangible or intangible, wherever situated. If the fair market value of the real property at the time of death of the decedent is P400 million, this market value should be the one used for purposes of determining the gross estate. Whatever is the value of the property after his death (whether it goes up or down) is of no moment for estate tax purposes.

Principle of mobilia sequuntur personam refers to the principle that taxation of intangible personal property generally follows the residence or domicile of the owner thereof.

Here are thirty-three (33) things you should know about estate tax and donor's tax under the new rules brought about by the Tax Reform for Acceleration and Inclusion (TRAIN) Act, officially cited as Republic Act No. 10963. [1] REVENUE REGULATIONS NO. 12-2018 issued on March 15, 2018 consolidates the rules governing the imposition and payment of the Estate and Donor’s Tax incorporating the provisions of the Tax Reform for Acceleration and Inclusion (TRAIN) Law, particularly the provisions in Chapters I and II of Title III of the National Internal Revenue Code (NIRC), thereby repealing Revenue Regulations (RR) No. 2-2003, as amended. [2] The net estate of every decedent, whether resident or non-resident of the Philippines, as determined in accordance with the NIRC, shall be subject to an Estate Tax at the rate of six percent (6%). [3] The Estate Tax accrues as of the death of the decedent and the accrual of the tax is distinct from the obligation to pay the same. Upon the dea

Succession or transfer of estate (upon death) is a privilege. It is law that allows a person to transmit his property upon death and/or to control to a certain extent the disposition of his property to take effect upon his death. Estate tax is an excise tax imposed upon such privilege. The transfer of the net estate of every decedent, whether resident or non-resident of the Philippines, as determined in accordance with the Tax Code, shall be subject to the estate tax. The entire value of the net estate is divided into brackets and each rate is imposed on the corresponding bracket. Note that the Tax Reform for Acceleration and Inclusion (TRAIN) or Republic Act No. 10963 has made changes to estate tax laws in the Philippines. It is said that TRAIN has simplified estate tax and donor's tax. The TRAIN aims to simplify property purchases, transfers and donations in order to make the land market more efficient thus ensuring the usage of properties is maximized. The estate tax is

Under Section 91 of the Tax Code, donations inter vivos are subject to donor's taxes while donations mortis cause are subject to estate taxes under Section 77 of the same Code. However, even if the donation appears to be inter vivos if the transfer is contemplated to take effect upon death of the donor or is revocable during his lifetime, it may still be taxed for estate taxation purposes.

Generally speaking, extension of time to pay estate taxes is NOT allowed. Of course, this is not an absolute rule. When payment of said taxes would impose undue hardship upon the estate or any of the heirs, it may be allowed but an extension granted shall not to exceed 5 years in case of judicial settlement or shall not exceed 2 years in case of extra‐judicial settlement. However, even if the above circumstances are present, there shall be no extension if the taxpayer is guilty of negligence, fraud or intentional disregard of tax rules and regulations.

Here are some differences between donor's tax and estate tax. Donation takes place (in other words, transfers property) during the lifetime of the donor. This is why it is called disposition "inter vivos." It may take place between natural and juridical persons. On the other hand, succession or transfer of estate occurs at the moment of death (sometimes termed "after the death of the decedent or testator"). This is why it is called disposition "mortis causa." It takes place only between natural persons. In case of donor's taxes, there is, of course, a need to file a return (report). The report shall include [1] each gift made during the taxable year which is to be included in computing the net gifts. Also included in the return are [2] deductions claimed and allowable, [3] any previous net gifts made during the same taxable year, [4] the name of the donee and [5] such further information as may be required by rules and regulations made pursua

Transfer taxes are imposed upon the privilege of disposing gratuitously private properties. These are levied on the transmission of properties from a decedent to his heirs or from a donor to a donee. Therefore, under the National Internal Revenue Code, the two kinds of transfer taxes are "estate tax" and "donor's tax."

Indeed, courts cannot consider evidence which has not been formally offered because parties are required to inform the courts of the purpose of introducing their respective exhibits to assist the latter in ruling on their admissibility in case an objection thereto is made. Without a formal offer of evidence, courts are constrained to take no notice of the evidence even if it has been marked and identified. This rule, however, admits of an exception, provided that the evidence has been identified by testimony duly recorded and that it has been incorporated in the records of the case. In this case, the subject pieces of evidence were presented in support of respondents’ motion for reconsideration of the denial of their motion to dismiss. A hearing was set for the reception of their evidence, but petitioner failed to attend the same. The pieces of evidence were thus identified, marked in evidence, and incorporated in the records of the case. Clearly, the trial court correctly admitted

As a general rule, rules of evidence shall be the same in all courts and in all trials and hearings. However, by way of exception, law, the Rules, Supreme Court issuance and pieces of jurisprudence may provide a different treatments regarding evidence. For example, the 1987 Constitution provides a law on evidence regarding proof beyond reasonable doubt in case of conviction of crimes and regarding presumption of innocence. The Supreme Court has also issued special rules (e.g. Rules on DNA Evidence) and decisions (e.g. Star Two v. Ko) that lay down other guidelines on evidence.

Evidence is the means, sanctioned by these rules, of ascertaining in a judicial proceeding, the truth respecting a matter of fact. (Sec. 1, Rule 128 of the Rules of Court) The law of evidence, also known as the rules of evidence, encompasses the rules and legal principles that govern the proof of facts in a legal proceeding. These rules determine what evidence must or must not be considered by the trier of fact in reaching its decision. SOURCE:  Evidence (law). From Wikipedia, the free encyclopedia. https://en.wikipedia.org/wiki/Evidence_(law)

In the light of Article 21 of the Civil Code of the Philippines, on February 19, 1993, the Supreme Court has promulgated the opinion that, where a man's promise to marry is in fact the proximate cause of the acceptance of his love by a woman and his representation to fulfill that promise thereafter becomes the proximate cause of the giving of herself unto him in a sexual congress , proof that he had, in reality, no intention of marrying her and that the promise was only a subtle scheme or deceptive device to entice or inveigle her to accept him and to obtain her consent to the sexual act, could justify the award of damages pursuant to Article 21 not because of such promise to marry but because of the fraud and deceit behind it and the willful injury to her honor and reputation which followed thereafter. It is essential, however, that such injury should have been committed in a manner contrary to morals, good customs or public policy. In that case of Baksh v. CA and Gonzales,

The bicameral conference report on the new Corporation Code of the Philippines was approved last night and will be up for ratification in plenary at the Senate and House of Representatives shortly. Senate Minority Leader Franklin Drilon, who headed the Senate panel, talks about the landmark legislation. https://bit.ly/2PTtGSa #philippinesenate. SOURCE:  https://www.facebook.com/senateph/videos/224299205141810 Some of the new provisions relate to one-man corporations and perpetual corporate existence.

Whoever by act or omission causes damage to another, there being fault or negligence, is obliged to pay for the damage done. Such fault or negligence, if there is no pre-existing contractual relation between the parties, is called a quasi-delict. (Art. 2176 of the Civil Code) In other words, compensation must be paid to a person suffering damage because of the act or omission of another, there being no pre-existing obligation arising from contracts. Article 2176 of the Civil Code, which defines a quasi-delict is limited to negligent acts or omissions and excludes the notion of willfulness or intent . Quasi-delict, known in Spanish legal treatises as culpa aquiliana, is a civil law concept while torts is an Anglo-American or common law concept. Torts is much broader than culpa aquiliana because it includes not only negligence, but intentional criminal acts as well such as assault and battery, false imprisonment and deceit. In the general scheme of the Philippine legal system envisio

Strict liability or "strict tort," also known as "absolute liability" or "liability without fault," is a concept in tort law different from intentional tort and negligent tort. A person is liable for damages regardless of fault or negligence and regardless of intention. After certain facts have been established as a premise, liability under strict tort is almost absolute because the law expects every person to comply with certain absolute duties to make society safe. These absolute duties are required so that persons are safe from extremely hazardous circumstances because of certain presumptions that people hold every day. For example, people presume that the food they buy is safe so they eat it immediately without feeling the need to inspect with extreme care; hence, there is a need for strict tort against food makers. Under the Civil Code of the Philippines, strict liability is imposed by Articles 1314, 1711, 1712, 1723, 2183, 2184, 2187, 2189, 2190,

Intentional tort is one perpetrated by someone who has intention to do that which has been declared wrong by the law. For there to be intentional torn, the actor (called "tortfeasor") must have had the desire to cause the consequences of his act or must have believed that the consequences of his act, in the ordinary and natural sequence of things, would certainly result therefrom.

Below is a lecture video on elementary dilemmas in Philippine tort law. Negligent tort is the failure to act in accordance with the level of care or the level of diligence required under the circumstances surrounding the case. It is a voluntary act or omission which results in injury to other persons, without intention to cause such injury. Although people use the terms "tort" and "quasi-delict" interchangeably in everyday language, the law actually draws the line. The second is merely a subject under the first. "Quasi-delict" refers to damage resulting from fault or negligence without pre-existing contractual relationship. On the other hand, "tort" covers all kinds of damage done to another with or without intention. In sum, tort as a subject in law covers intentional damages, unintentional damages or negligence resulting in damages and "strict liability" (those provided for by law regardless of intention or negligence).

A 71-year-old former policeman's request for hospital or house arrest and a shorter sentence was denied by the graft court, saying a plea not to be jailed because of old age has no basis in the law. Retired senior superintendent Salvador Duran Sr was found guilty of involvement in a ghost purchase of about P10 million worth of "combat, clothing, and individual equipment" carried out in 1992. He was arrested at his residence by National Bureau of Investigation agents only last October 15. In his petition submitted on October 26, Duran requested for detention at the Veterans Memorial Medical Center, saying he is suffering from several ailments such as hypertension, diabetes, and osteoarthritis. But the Sandiganbayan said the petition was defective to begin with since a copy was not given to the prosecutor with a required notice of hearing 3 days before the set date. The anti-graft court added that even if the petition was compliant, "there exists no law or r

An official of the Social Security System (SSS) warns erring employers to take action on complaints filed against them to avoid legal charges, or take the necessary action should cases has been filed against them. Lawyer Renato Cuisia, head of the Operations and Legal Service Division of SSS Main Office, in coordination with the Philippine National Police (PNP) of Cauayan City in Isabela province conducted a Run After Contribution Evaders (RACE) Campaign to serve warrant of arrest to erring employers, in presence of various media practioners from the region. Cuisa said of the three million SSS employer members, about 8,500 have pending cases in court and most of them are active. He said this is a difficult job for the SSS since most of the accused are not present during the operation but he assured that they will run after them. “I urged them employers to settle their obligations. We are giving them enough time to settle their obligations,” Cuisia said. He however, said that

Wanting to foster patriotism and nationalism among the youth, Senator Richard J. Gordon has filed a bill proposing to require all college students and those of technical vocational courses to undergo basic citizen service training. Gordon's Senate Bill No. 1417, or the Citizen Service Act of 2017, which had been referred to the Committee on Education, Arts and Culture as primary committee and the Committees on Youth and Finance as secondary committees in May last year, practically called for the revival of the Reserve Officers Training Corps (ROTC). "The Constitution recognizes the vital role of the youth in nation building and seeks to promote and protect their physical, moral, spiritual, intellectual, and social well-being. It also seeks to inculcate in the youth patriotism and nationalism, and encourage their involvement in public and civic affairs," he said. Likewise noting that the country faces a buffet of disasters, both natural and man-made, Gordon stressed

Today as we celebrate the "National Consciousness Day for the Elimination of Violence Against Women and Children", we recommit to respect and protect the human rights of every woman and every child. Violence against women and children is often commonly understood as limited only to domestic violence but, in reality, it is an egregious and horrible human rights violation that happens almost anywhere - in schools, work places, recreation areas, and digital platforms. There remains innumerable cases of child pornography, online prostitution, bullying, sexual harassment, and sexual assault. In specific contexts such as poverty, conflict, and humanitarian crisis, women and children even suffer more tragically. The universe of victims includes even the highly educated women, or those born to closely secured lives. That one (1) in three (3) women can experience physical or sexual violence is proof about the monstrosity and enormity of this crime. Now more than ever, it is vital

Senator Sonny Angara has asked the Bureau of Internal Revenue (BIR) to withdraw its revenue memorandum circular which states that premiums on health cards shall be subject to tax. Revenue Memorandum Circular (RMC) 50-2018 (A7) provides that premiums on health cards paid by the employer for all employees shall be included as part of bonuses and benefits which are subject to the P90,000 tax-exempt threshold. In effect, the circular reverses previous BIR ruling and regulations that premium on health cards shall be tax-free. BIR stated that RMC 50-2018 sought to clarify the implementing rules of Republic Act 10963. "Kahit isa-isahin natin ang mga pahina ng RA 10963, hindi po natin makikita doon na dapat buwisan ang mga HMO o health card benefits. Kaya't nananawagan tayo sa BIR na klaruhin na agad ang isyu na ito at patuloy na ipatupad ang tax-free health benefits," said Angara, chairman of the ways and means committee. "Sa laki ng gastusin sa pagpapagamot at pa

The House of Representatives is expected this week to vote on House Bill 8618, which seeks to raise the excise tax on alcohol products, after the measure was sponsored on the floor by Committee on Ways and Means Chairperson Rep. Estrellita Suansing (1st District, Nueva Ecija). “For a simpler and more efficient tax structure; better health for our people; and wider indigent health coverage, I beseech your support in passing this measure,” said Suansing in her sponsorship speech last week. Suansing said that during their recent deliberation on the universal health care bill in the bicameral conference committee, many questions revolved around the extent of coverage the government can provide given its limited funds. “How do we pay for the P103 billion health premiums of 65.2 million indigent Filipinos? How do we cover the total requirement of P118 billion this 2019? Levying on the causes of our countrymen’s illness is not just judicious but certainly sensible,” said Suansing. As

The House unanimously approved on third and final reading House Bill 8529 which seeks to regulate the practice of speech language pathology. The proposed "Speech Language Pathology Act", principally authored by Rep. Harvey Vittorio Mariño (5th District, Batangas), garnered the vote of all 170 House Members present during the voting. The bill seeks to promote the development of a corps of competent, world-class, and globally competitive speech language pathologists through the establishment of mechanisms, safeguards, and procedures for the development of the profession in the country. The bill defines speech language pathology as the “allied health profession devoted to the evaluation, diagnosis, management, and prevention of human communication and swallowing disorders.” HB 8529 provides for the creation of the Board of Speech Language Pathology to ensure the effective supervision, control, and regulation of the practice of speech language pathology. The Board shall

Common carriers are persons, corporations, firms or associations engaged in the business of carrying or transporting passengers or goods or both, by land, water, or air, for compensation, offering their services to the public. Common carriers, from the nature of their business and for reasons of public policy, are bound to observe extraordinary diligence in the vigilance over the goods and for the safety of the passengers transported by them, according to all the circumstances of each case. (Civil Code of the Philippines) In short, bus companies, tricycles for hire, train companies, airlines and vessels for hire are common carriers.  Passengers do not contract with them merely for transportation but also for decent treatment. In one case (2017), the Supreme Court of the Philpppines ruled that, in an action based on a breach of contract of carriage, the aggrieved party does not have to prove that the common carrier was at fault or was negligent. All that he has to prove is the exis

In a Supreme-Court-settled case, it was held that a business intended to serve the travelling public primarily, a contract of carriage is imbued with public interest. The law governing common carriers consequently imposes an exacting standard. Article 1735 of the Civil Code provides that in case of lost or damaged goods, common carriers are presumed to have been at fault or to have acted negligently, unless they prove that they observed extraordinary diligence as required by Article 1733. Thus, in an action based on a breach of contract of carriage, the aggrieved party does not have to prove that the common carrier was at fault or was negligent. All that he has to prove is the existence of the contract and the fact of its non-performance by the carrier. (G.R. No. 165266. December 15, 2010) Law expert Fr. Ranhilio Callangan Aquino on November 25, 2018 at 3:40PM posted on Facebook his disappointment regarding the service of Cebu Pacific, an airline company in the Philippines (a common