PROJECT JURISPRUDENCE

[1] Section 21. Corporation by estoppel. - All persons who assume to act as a corporation knowing it to be without authority to do so shall be liable as general partners for all debts, liabilities and damages incurred or arising as a result thereof. (Corporation Code) As to liability, those who assume to act as a corporation are liable as general partners. Thus, there is a partnership created among them and all obligations they have incurred shall be chargeable against them. [2] Section 21. Corporation by estoppel. - [W]hen any such ostensible corporation is sued on any transaction entered by it as a corporation or on any tort committed by it as such, it shall not be allowed to use as a defense its lack of corporate personality. (Corporation Code) In the Philippines, only those who have juridical personality can sue and be sued. When a pretended corporation is sued, lack of such personality cannot be raised as a defense especially against complainants who have relied in good faith on

Section 21 of the Corporation Code provides: "Corporation by estoppel. - All persons who assume to act as a corporation knowing it to be without authority to do so shall be liable as general partners for all debts, liabilities and damages incurred or arising as a result thereof: Provided, however, That when any such ostensible corporation is sued on any transaction entered by it as a corporation or on any tort committed by it as such, it shall not be allowed to use as a defense its lack of corporate personality. One who assumes an obligation to an ostensible corporation as such, cannot resist performance thereof on the ground that there was in fact no corporation." Estoppel may exist to bar the corporation, the persons composing it or a third person transacting with it from saying that there is, in fact, no such corporation. The test is "fraud" or "benefit". Where a group of persons misrepresent themselves as a corporation, they are subsequently estopp

The following are three requisites for a de facto corporation to exist: [1] The corporation has been formed under an apparently valid statute. This may refer to a corporation law under which the (de facto) corporation has been earlier creation, which has later been declared unconstitutional. This has similarity with the doctrine of operative fact; [2] There has been not only good faith but also colorable compliance with the requirements set by law; and [3] The (de facto) corporation has transacted business or has entered into transactions of business as if it were a corporation. Good faith and colorable compliance with corporation law requires that there has been a certificate of registration or incorporation issued by the appropriate agency. Lack of such issuance gives rise to a presumption of bad faith on the part of the association of persons claiming to be a corporation.

A de facto corporation  is a corporation where there exists a flaw in its incorporation. In other words, it has not complied with all the essential requisites imposed by law for the creation of a corporation de jure. Section 20 of the Corporation Code provides: "De facto corporations. - The due incorporation of any corporation claiming in good faith to be a corporation under this Code, and its right to exercise corporate powers, shall not be inquired into collaterally in any private suit to which such corporation may be a party. Such inquiry may be made by the Solicitor General in a quo warranto proceeding." The defect in the juridical personality of a corporation cannot be inquired into by private individuals, except via quo warranto proceedings brought on behalf of the State where the main action is to question the validity or existence of such juridical personality. Such defect in juridical personality also cannot be used as a defense to avoid claims.

A corporation de jure is one organized in accordance with the requirements of the law. It has complied with all the essential legal requisites for its existence as a corporation.

Senator Sonny Angara lauded the government for coming out with regulations on the value-added tax (VAT) exemption of medicines which is set to take effect next month, but urged authorities to ensure that it is fully implemented to make essential prescription drugs accessible and affordable. The Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 25-2018 recently exempting medicines for diabetes, high cholesterol and hypertension from VAT, pursuant to Republic Act 10963. This provision, introduced by Senate Pro Tempore Ralph Recto, is to take effect on January 1, 2019. "Ako po ay natutuwa dahil mayroon ng implementing guidelines na magpapatupad ng VAT exemption. Ibig sabihin nito ay bababa ang presyo ng ilang mahahalagang gamot na ginagamit ng ating kababayan," Angara said. "Dahil sa mahal ng gamot, kadalasang hindi nasusunod ang reseta ng doktor kaya naaantala ang paggaling. Dapat maipatupad na ito nang maayos ng pamahalaan para mapakinabangan na

Sen. Win Gatchalian is urging the Department of Trade and Industry (DTI) and the Department of Energy (DOE) to activate a task force that will guard against premature price increases and profiteering in the wake of the implementation of a new round of increases in the excise tax on fuel this January. President Rodrigo Duterte has given his approval for the imposition of an additional levy worth P2.24 per liter on fuel products under Republic Act No. 10936 or the Tax Reform for Acceleration and Inclusion (TRAIN) Law. The lawmaker said DTI and DOE should work hand in hand in monitoring possible incidents of profiteering as a result of the implementation of the second tranche of fuel tax hike, in order not to further exacerbate the country's already high inflation rate. "Ngayon na naaprubahan na ni Pangulong Duterte ang implementation ng second tranche ng fuel excise tax sa susunod na taon, kailangan ng DOE at ng DTI na maging mas mapagmatiyag upang masiguro na walang hoar

Days before Christmas, we were shocked and deeply saddened by the death of one of our most active and vocal colleague here in Congress, our dear Congressman Rodel Batocabe. Rodel joined the Minority this year and displayed his dedication to public service. He was Vice Chairman of several Committees—Dangerous Drugs, Good Government and Public Accountability, and Natural Resources. Rodel was known to be kind and amicable to everyone—to his colleagues and staff members. Congressman Rodel was set to run as Mayor in Daraga in the coming 2019 elections. In this context, the Minority states that there is no place for violence in the exercise of suffrage and democracy. We call on the Philippine National Police and other law enforcement agencies to hasten its investigation so that the perpetrators of this unspeakable crime be brought to justice. It is unfortunate that 2018 is leaving us with heavy hearts. But as we approach the new year, the Minority vows to be more active in discussions

Congressman Gus Tambunting of the 2nd District of Parañaque praised the Supreme Court’s decision which upheld the validity and constitutionality of the Anti-Hospital Deposit Law. Congressman Gus Tambunting is one of the principal authors of the said law or Republic Act 10932. “I am proud our Supreme Court has ruled that this law has not violated the rights of our hospitals. Clearly, there was no real basis for this case to have been filed in the first place,” said Tambunting. Tambunting added “No Filipino must be deprived of basic emergency care due to poverty. We ask our hospitals to be our partner in achieving this goal.” As cited by the Inquirer, the Supreme Court ruled “If the Court were to invalidate the questioned law on the basis of conjectures and suppositions, then it would be unduly treading questions of policy and wisdom not only of the legislature that passed it, but also of the executive which approved it.” The law increased the penalties against hospitals who requ

While he welcomes the Commission on Higher Education's (CHED) release of around P4.8 billion for its Tertiary Education Subsidy (TES) program, Sen. Bam Aquino said the allocated budget for its full implementation should be distributed immediately to student-beneficiaries in both public and private education institutions. "I welcome the release of the said amount as it proves the administration's commitment to implement the program under the law," said Sen. Bam, principal sponsor of Republic Act 10931 or the Universal Access to Quality Tertiary Education Act, which he pushed during his term as chairman of the Committee on Education. The CHED recently announced the release of P4.8 billion for the TES program under the free higher education law to students in 112 state universities and colleges (SUCs) and 78 local universities and colleges (LUCs). However, Sen. Bam stressed that the remaining P11.2 billion fund allocated for the TES in the 2018 budget should also

More science and technology (S&T) practitioners may soon be encouraged to join the government service as the House of Representatives approved on second reading House Bill 8734, seeking to increase the benefits granted to S&T personnel in the public service. The bill aims to empower Filipino scientists to expand the country’s pool of S&T experts and motivate them to continue working for the government. The implementation of the proposal, principally authored by Reps. Alfred Vargas III (6th District, Quezon City), Michael Romero PhD. and Enrico Pineda of 1-Pacman Party-list, and Luis Raymund Villafuerte (2nd District, Camarines Sur), would entail the amendment of Republic Act 8439, otherwise known as the “Magna Carta for Scientists, Engineers, Researchers, and other S&T Personnel in the Government.” First, the bill seeks to amend Section 7 of RA 8439, entitled “Other Benefits”, so that notwithstanding laws and issuances on the Compensation and Position Classificat

Citing jurisprudence, the SC quoted: “Plain and simple insults directed at another person cannot be elevated to the status of religious speech." The Supreme Court’s First Division affirmed the libel conviction against Ang Dating Daan leader Eliseo “Brother Eli” Soriano over his remarks against another religious leader in his radio show in 1998. In an 11-page decision released last week, the SC division upheld the Court of Appeals' May 2016 ruling that affirmed a trial court’s conviction of Soriano. The case was filed by televangelist and Jesus Miracle Crusade International Ministry head Wilde Almeda over Soriano’s remark against him in his radio program “Ang Dating Daan.” Soriano called Almeda a “false prophet,” “idiot” and “apostle of demons” in his radio program. The Iriga City Regional Trial Court, in 2012, convicted Soriano of libel. The Court of Appeals in 2015 also affirmed the ruling. SOURCE:  SC upholds libel conviction of Bro. Eli Soriano. Kristine Joy Patag (ph

The following are instances of conclusive presumptions: (a) ESTOPPEL. Whenever a party has, by his own declaration, act, or omission, intentionally and deliberately led to another to believe a particular thing true, and to act upon such belief, he cannot, in any litigation arising out of such declaration, act or omission, be permitted to falsify it; and (b) TENANCY. The tenant is not permitted to deny the title of his landlord at the time of commencement of the relation of landlord and tenant between them. (Section 2 of Rule 131 of the Rules of Court)

Burden of proof is the duty of a party to present evidence on the facts in issue necessary to establish his claim or defense by the amount of evidence required by law. (Section 1 of Rule 131 of the Rules of Court)

In Criminal Cases: (1) The accused may prove his good moral character which is pertinent to the moral trait involved in the offense charged. (2) Unless in rebuttal, the prosecution may NOT prove his bad moral character which is pertinent to the moral trait involved in the offense charged. (3) The good or bad moral character of the offended party may be proved if it tends to establish in any reasonable degree the probability or improbability of the offense charged. In Civil Cases: Evidence of the moral character of a party in civil case is admissible only when pertinent to the issue of character involved in the case. (c) In the case provided for in Rule 132, Section 14, (Section 51 of Rule 130 of the Rules of Court)

The Philippine Drug Enforcement Agency is the lead anti-drug law enforcement agency, responsible for preventing, investigating and combating any dangerous drugs, controlled precursors and essential chemicals within the Philippines. SOURCE: Philippine Drug Enforcement Agency. From Wikipedia, the free encyclopedia. https://en.wikipedia.org/wiki/Philippine_Drug_Enforcement_Agency The Philippine Drug Enforcement Agency (PDEA) announced that more than 9,000 barangays had been declared drug cleared since President Rodrigo Duterte assumed office. At least 9,503 out of the 42,044 barangays (villages) in the country have been declared drug-cleared as of November 30. As of this posting, a total of 22,641 barangays have yet to be cleared of illegal drugs. A total of 303,533 drug surrenderers have graduated from the Recovery and Wellness Program (RWP), undertaken both by the government and the private sector across the country as part of the administration’s campaign to holistically add

In the course of time, plastic has become a customary part of Filipinos’ daily life. From drinking to eating and to personal doings, people’s undertakings depend mainly on this buoyant material. To note, one plastic used seems to be of less concern to us until we realize that millions of it are thrown away — everyday. Our reliance to plastics, true to say, has infiltrated our lives. The deluge of plastics in the country’s rivers, seas, and other waterways posed an alarming threat that detrimentally affects our marine ecosystems. Over time, this top pollutant has endangered marine biodiversity. In the country, around 2.7 million metric tons of plastic wastes such as plastic bags, coffee cups, bottled waters, straws, and food packaging or wrappers are being mismanaged every day, which mostly wind up in the ocean. Thus, this prevalent issue calls for a strong measure. With the incessant rise of global production and consumption of plastics, it is but proper to put into law long-term

Sen. Grace Poe said the bullying incident involving high school students has prompted the need to revisit the Anti-Bullying Act of 2013 to fill in some gaps as to the role of the schools in dealing with actual cases. "Anyone who has seen the video of the violent bullying incident would understand that bullying is a despicable act that insults our humanity," she said. "There is an Anti-Bullying law in place. However, we believe it should be strengthened to require concrete and timely action from schools," Poe, vice-chairperson of the Senate committee on public order, added. The unfortunate incident should serve as a wake-up call for legislators to examine the law and plug the gaps to make it truly responsive to the problem of bullying. Republic Act 10627 or the Anti-Bullying Act of 2013, signed by then President Benigno Aquino III, mandates all elementary and secondary schools to adopt policies to prevent and address the acts of bullying in their institution

PHOTO LINKED FROM:  https://www.wheninmanila.com/10-pinoy-street-games-kids-of-today-probably-have-never-played/; http://www.wheninmanila.com/wp-content/uploads/2015/05/Pinoy-Games-2.jpg Voting unanimously with 206 votes and without abstention, the House of Representatives approved on third and final reading House Bill 8626 or the proposed “Philippine Indigenous Games Preservation Act of 2017” which seeks to preserve indigenous games to ensure that future generations of Filipinos can still enjoy them. The bill, principally authored by Rep. Salvador Belaro (Party-list, 1-Ang Edukasyon) declares that the State, as enshrined in the Constitution, shall recognize, respect, and protect the rights of indigenous cultural communities (ICCs) within the framework of national unity and development. The State shall take the necessary steps to preserve the indigenous peoples’ games which serve as the best avenue for self-expression and promoting peace, harmony, goodwill and camaraderie am

SOURCE:  GOTCHA - Jarius Bondoc (2018). That they have hundred-billions to steal means we’re overtaxed. The Philippine Star. December 19, 2018 - 12:00am. https://www.philstar.com/opinion/2018/12/19/1878158/they-have-hundred-billions-steal-means-were-overtaxed Those inserted or parked pork total nearly P750 billion. That’s one-fifth of the P3.757-trillion national budget for 2019. Pork barrels have fattened exponentially since 2013, when the Supreme Court outlawed them (see Gotcha, 10 Dec. 2018: https://www.philstar.com/opinion/2018/12/10/1875664/are-our-lawmakers-so-untrustworthy). Before then it used to be P70 million for each of 292 congressmen and P200 million for each of 24 senators, or P25.24 billion in all. The lawmakers multiplied it 30 times with impunity – because they can and want to. Kickbacks from pork projects used to be 10, then 15, then 25 percent. One ex-senator now eyeing a comeback notoriously demanded 50 percent for himself and five for his chief of staff, l

The following are purposes for the imposition of estate tax: [1] To help in the diffusion of wealth and to avoid the concentration of wealth in fewer hands; [2] To generate additional revenue for the government so it can operate and provide the services due to the people; [3] To pay the government back for the protection given to the person of the decedent or testator and to his property; [4] To pay the government back for the economic prosperity that the decedent or testator enjoyed during his lifetime, enabling him to buy property; and [5] To allow the living to enjoy the property of the dead.

With a unanimous vote of 207 with no abstention, the House of Representatives approved on third and final reading a bill seeking to protect women and their children from electronic violence. House Bill 8655, principally authored by Deputy Speaker Linabelle Ruth Villarica, seeks to shield women and their children from all forms of electronic violence and obviate any creative legal defense that may be used by violators of the law who manipulate technology to inflict violence. The bill seeks to expand and amend Republic Act 9262, or the "Anti-Violence against Women and Their Children Act of 2004." The bill considers electronic or information communication technology (ICT)-related violence to be a form of psychological violence as it involves acts or omissions that may be committed to cause mental or emotional suffering of the woman and children, such as intimidation, harassment, stalking, damage to property, public ridicule or humiliation, verbal abuse, and marital infidelit

The House of Representatives has approved on third and final reading a measure which seeks to further promote, strengthen and encourage the growth and development of micro, small and medium enterprises (MSMEs) in the country. All 212 members of the House in plenary session cast their votes for the approval of House Bill 8714. The bill aims to strengthen and enhance the financing programs for MSMEs, amending for the purpose Republic Act No. 6977, as amended, otherwise known as the “Magna Carta For Micro, Small and Medium Enterprises”. Rep. Maximo Rodriguez Jr. (2nd District, Cagayan de Oro City), principal author of the bill explained there is a need to strengthen the Magna Carta for MSMEs. “The MSME Sector accounts for 62.8 percent of total jobs generated by all types of business establishment in 2014. Of the total number of MSMEs, 90.3 percent are micro enterprises, 9.3 percent are small enterprises and 0.4 percent are medium enterprises,” Rodriguez said. He said that despite

Employers must report to the Department of Labor and Employment their compliance with the Labor Code-mandated payment of 13th-month pay to their workers. This was reiterated by Labor Secretary Silvestre H. Bello III as he enjoined through Labor Advisory No.18, series of 2018 employers in the private sector to pay their rank-and-file employees a 13th-month pay on or before December 24. “Covered employers must make a report of their compliance with the law to the nearest DOLE Regional Office not later than January 15 next year,” Secretary Bello said. Pursuant to the provision of the Presidential Decree 851, which mandates the payment of 13th-month pay, establishments must submit to DOLE a compliance report. The compliance report must document the name and address of the establishment, the principal product or business, total employment, the total number of workers benefited, the amount granted per employee, and total amount of benefits granted, and the name, position, and teleph

Requisites for the imposition of estate tax: [1] Death of a person, whether decedent or testator; [2] An person (an heir) who succeeds from the decedent or testator who is alive at the time of decedent or testator's death; and [3] This person who succeeds is qualified to inherit from the decedent or testator.

General rule. — The opinion of witness is NOT admissible, except as indicated in the following sections. Opinion of expert witness. — The opinion of a witness on a matter requiring special knowledge, skill, experience or training which he has been shown to posses, may be received in evidence. Opinion of ordinary witnesses. — The opinion of a witness for which proper basis is given, may be received in evidence regarding — (a) the identity of a person about whom he has adequate knowledge ; (b) A handwriting with which he has sufficient familiarity ; and (c) The mental sanity of a person with whom he is sufficiently acquainted . The witness may also testify on his impressions of the emotion, behavior, condition or appearance of a person. (Section 48, Section 49 and Section 50 of Rule 130 of the Rules of Court)

The testimony or deposition of a witness deceased or unable to testify, given in a former case or proceeding, judicial or administrative, involving the same parties and subject matter, may be given in evidence against the adverse party who had the OPPORTUNITY TO CROSS-EXAMINE  him. (Section 47 of Rule 130 of the Rules of Court)

A published treatise, periodical or pamphlet on a subject of history, law, science, or art is admissible as tending to prove the truth of a matter stated therein if the court takes judicial notice , or a witness expert in the subject testifies , that the writer of the statement in the treatise, periodical or pamphlet is recognized in his profession or calling as expert in the subject. (Section 46 of Rule 130 of the Rules of Court)

Evidence of statements of matters of interest to persons engaged in an occupation contained in a list, register, periodical, or other published compilation is admissible as tending to prove the truth of any relevant matter so stated if that compilation is published FOR USE by persons engaged in that occupation and is generally used and relied upon by them therein. (Section 45 of Rule 130 of the Rules of Court)

Entries in official records made in the performance of his duty by a public officer of the Philippines, or by a person in the performance of a duty specially enjoined by law, are PRIMA FACIE evidence of the facts therein stated. (Section 44 of Rule 130 of the Rules of Court)

Entries made at, or near the time of transactions to which they refer, by a person deceased, or unable to testify, who was in a position to know the facts therein stated, may be received as PRIMA FACIE  evidence, if such person made the entries in his professional capacity or in the performance of duty and in the ordinary or regular course of business or duty. (Section 43 of Rule 130 of the Rules of Court)

Statements made by a person while a starting occurrence is taking place or immediately prior or subsequent thereto with respect to the circumstances thereof, may be given in evidence as part of res gestae. So, also, statements accompanying an equivocal act material to the issue, and giving it a legal significance, may be received as part of the res gestae. (Section 42 of Rule 130 of the Rules of Court)

Common reputation existing previous to the controversy, respecting facts of public or general interest more than THIRTY YEARS OLD , or respecting marriage or moral character, may be given in evidence. Monuments and inscriptions in public places may be received as evidence of common reputation. (Section 41 of Rule 130 of the Rules of Court)

The reputation or tradition existing in a family previous to the controversy, in respect to the pedigree of any one of its members, may be received in evidence if the witness testifying thereon be also a member of the family , either by consanguinity or affinity. Entries in family bibles or other family books or charts, engravings on rings, family portraits and the like, may be received as evidence of pedigree. (Section 40 of Rule 130 of the Rules of Court)

The act or declaration of a person deceased, or unable to testify, in respect to the pedigree of another person related to him by birth or marriage, may be received in evidence where it occurred before the controversy, and the relationship between the two persons is shown by evidence other than such act or declaration. The word "pedigree" includes relationship, family genealogy, birth, marriage, death, the dates when and the places where these fast occurred, and the names of the relatives. It embraces also facts of family history intimately connected with pedigree. (Section 39 of Rule 130)

There shall NOT  be transferred to any new owner in the books of any corporation, sociedad anonima, partnership, business, or industry organized or established in the Philippines any share, obligation, bond or right by way of gift inter vivos or mortis causa, legacy or inheritance, UNLESS  an eCAR is issued by the Commissioner or his duly authorized representative. If a bank has knowledge of the death of a person, who maintained a bank deposit account alone, or jointly with another, it shall allow the withdrawal from the said deposit account, subject to a final withholding tax of six percent (6%) of the amount to be withdrawn, provided that the withdrawal shall only be made WITHIN ONE YEAR  from the date of the decedent. The bank is required to file the prescribed quarterly return on the final tax withheld on or before the last day of the month following the close of the quarter during which the withholding was made. The bank shall issue the corresponding BIR Form No. 2306 certifying

The estate tax imposed under the NIRC shall be paid by the executor or administrator BEFORE  the delivery of the distributive share in the inheritance to any heir or beneficiary. Where there are two or more executors or administrators, all of them are SEVERALLY  liable for the payment of the tax. The eCAR pertaining to such estate issued by the Commissioner or the Revenue District Officer (RDO) having jurisdiction over the estate, will serve as the authority to distribute the remaining/distributable properties/share in the inheritance to the heir or beneficiary. The executor or administrator of an estate has the primary obligation to pay the estate tax but the heir or beneficiary has SUBSIDIARY  liability for the payment of that portion of the estate which his distributive share bears to the value of the total net estate. The extent of his liability, however, shall in no case exceed the value of his share in the inheritance. (Section 9[9], Revenue Regulation No. 12-2018. January 25,

In case of a RESIDENT  decedent, the administrator or executor shall register the estate of the decedent and secure a new TIN therefor from the Revenue District Office where the decedent was DOMICILED  at the time of his death and shall file the estate tax return and pay the corresponding estate tax with the Accredited Agent Bank (AAB), Revenue District Officer or Revenue Collection Officer having jurisdiction on the place where the decedent was domiciled at the time of his death, whichever is applicable, following prevailing collection rules and procedures. In case of a NON-RESIDENT decedent, whether non-resident citizen or non-resident alien, with executor or administrator in the Philippines, the estate tax return shall be filed with and the TIN for the estate shall be secured from the Revenue District Office where such EXECUTOR OR ADMINISTRATOR is registered: Provided, however, that in case the executor or administrator is not registered, the estate tax return shall be filed wit

For purposes of these Regulations, the request for extension of time to file the return, extension of time to pay estate tax and payment by installment shall be filed with the Revenue District Officer (RDO) where the estate is required to secure its TIN and file the estate tax return. This request shall be approved by the Commissioner or his duly authorized representative. (Section 9[7], Revenue Regulation No. 12-2018. January 25, 2018)

In case of insufficiency of cash for the immediate payment of the total estate tax due, the estate may be allowed to pay the estate tax due through partial disposition of estate, including the corresponding terms and conditions: i. CONVEYANCE AND CASH RULE:  The disposition, for purposes of this option, shall refer to the conveyance of property, whether real, personal or intangible property, with the equivalent cash consideration; ii. ONE-YEAR RULE:  The estate tax return shall be filed within one year from the date of decedent’s death; iii. REQUEST AND APPROVAL:  The written request for the partial disposition of estate shall be approved by the BIR. The said request shall be filed, together with a notarized undertaking that the proceeds thereof shall be exclusively used for the payment of the total estate tax due; iv. ALLOCATION RULE:  The computed estate tax due shall be allocated in proportion to the value of each property; v. PROPORTIONATE PAYMENT:  The estate shall pay t

In case of insufficiency of cash for the immediate payment of the total estate tax due, the estate may be allowed to pay the estate tax due through CASH INSTALLMENT , including the corresponding terms and conditions: i. 2-YEAR RULE:  The cash installments shall be made within two (2) years from the date of filing of the estate tax return; ii. 1-YEAR RULE:  The estate tax return shall be filed within one year from the date of decedent’s death; iii. INDICATION AND APPROVAL OF FREQUENCY:  The frequency (i.e., monthly, quarterly, semi-annually or annually), deadline and amount of each installment shall be indicated in the estate tax return, subject to the prior approval by the BIR; iv. PENALTIES AND INTERESTS:  In case of lapse of two years without the payment of the entire tax due, the remaining balance thereof shall be due and demandable subject to the applicable penalties and interest reckoned from the prescribed deadline for filing the return and payment of the estate tax; an

When the Commissioner finds that the payment of the estate tax or of any part thereof would impose UNDUE HARDSHIP upon the estate or any of the heirs, he may extend the time for payment of such tax or any part thereof NOT  to exceed five (5) years in case the estate is settled through the courts, or two (2) years in case the estate is settled extrajudicially. In such case, the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, and the running of the statute of limitations for deficiency assessment shall be suspended for the period of any such extension. Judicial settlement of estates is given a better treatment in this case (5-year extension). On the other hand, estate tax cases involving extrajudicial settlement are only given 2 years as extension. Where the request for extension is by reason of negligence, intentional disregard of rules and regulations, or fraud on the part of the taxpayer,

PAY AS YOU FILE: As a general rule, the estate tax imposed under the NIRC shall be paid at the time the return is filed by the executor, administrator or the heirs. (Section 9(4), Revenue Regulation No. 12-2018. January 25, 2018)

A judge ordered Francisco Huizar III (defendant) to pay $8.8 million (₱465,841,200) to Keith King (plaintiff), whose wife he had been seeing for 16 months. Why so much? Well, most of the money awarded consisted of punitive damages, solely meant to penalize the defendant. But about $2.2 million of it was in compensatory, or tangible damages. King's attorney, Joanne Foil, said that after finding out about the ongoing infidelity of his wife, Danielle Swords, his company lost revenue and an employee --- his wife. The pair eventually separated. King filed the suit on grounds of criminal conversation, alienation of affection, intentional infliction of emotional distress, negligent infliction of emotional distress, and assault and battery. SOURCE:  Ayana Archie and Sal Sendik, CNN (2018). A man cheated with someone else's wife and is now paying for it...with $8.8 million. Updated 1451 GMT (2251 HKT) August 2, 2018. https://edition.cnn.com/2018/07/31/us/north-carolina-adultery-law-tr

The ownership of movables prescribes through uninterrupted possession for four years in good faith. The ownership of personal property also prescribes through uninterrupted possession for eight years, without need of any other condition. With regard to the right of the owner to recover personal property lost or of which he has been illegally deprived, as well as with respect to movables acquired in a public sale, fair or market, or from a merchant’s store, the provisions of Articles 559 and 1505 of this Code shall be observed. (Art. 1132) . Movables possessed through a crime can never be acquired through prescription by the offender. (Art. 1133 of the Civil Code)

For the next 10 months, court employees will be banned from wearing mini skirts and collarless shirts as well as answering cell phone calls along court hallways. Chief Justice Lucas Bersamin recently announced during his visit to the Quezon City Hall of Justice that he would impose the ban along the hallways of all regional trial courts (RTCs) as well as the Court of Tax Appeals (CTA), Court of Appeals (CA) and the Supreme Court (SC). “I do not want to hear people saying that the people from the judiciary are uneducated and ill-mannered.” During yesterday’s Christmas party at the SC, he addressed the employees once again and reminded them that everything they do, whether big or small, has an effect on the quality of service they give to the public. He cited the use of the social media site Facebook as an example. “For every minute that you spend on Facebook or use your cellphone during your official working hours, these are minutes we lose in performing our duties, and this could

No round collar shirts, loud colors, and mini skirts, and no one must answer a phone call in public areas of the courts. This was the order of Chief Justice Lucas Bersamin to court employees. Bersamin made the call during his visit to the Quezon City Hall of Justice last Wednesday. He said judges, justices and court employees should always wear decent and presentable clothes. “It is high time we went back to that image of the judiciary that is very respected, the Judiciary that is conscious of its place in the society,” Bersamin said. “Ako rin ay nakikiusap, yung dress code, wala na pong t-shirt. Kung kayo mga babae at meron kayong collarless na shirt, may blazer. Maliit na pakiusap yan sa inyo…please do it for my sake,” Bersamin said. SOURCE: CJ Bersamin reminds court staff to observe proper dress code, decorum in courts. By: Tetch Torres-Tupas - Reporter / @T2TupasINQ INQUIRER.net / 04:17 PM. December 14, 2018. https://newsinfo.inquirer.net/1063283/cj-bersamin-reminds-court