PROJECT JURISPRUDENCE

Social media superstar Alex Gonzaga trended anew on Twitter when she smeared icing on the face of a waiter during her advance birthday celebration in Makati City on Sunday, Jan. 15, 2023. In the viral video, the unidentified waiter carried the birthday cake as Alex blew out the candle on it. Then Alex smeared icing on the face of the waiter while her husband Mikee Morada stood behind her. Many netizens slammed the behavior of Alex. Others believed that popular vlogger was just playing another prank during the party. [1] Legally speaking, the act committed by Alex Gonzaga upon the person of the waiter may be considered a Crime against the Honor of said waiter. The waiter may file a criminal complaint against her for the crime of Slander by deed. WHAT IS SLANDER BY DEED? Slander by deed is a crime against honor, which is committed by performing any act, which casts dishonor, discredit, or contempt upon another person. The elements are (1) that the offender performs any act not included i...

[ A.M. No. 12-8-8-SC, September 04, 2012 ] JUDICIAL AFFIDAVIT RULE Whereas , case congestion and delays plague most courts in cities, given the huge volume of cases filed each year and the slow and cumbersome adversarial system that the judiciary has in place; Whereas , about 40% of criminal cases are dismissed annually owing to the fact that complainants simply give up coming to court after repeated postponements; Whereas , few foreign businessmen make long-term investments in the Philippines because its courts are unable to provide ample and speedy protection to their investments, keeping its people poor; Whereas , in order to reduce the time needed for completing the testimonies of witnesses in cases under litigation, on February 21, 2012 the Supreme Court approved for piloting by trial courts in Quezon City the compulsory use of judicial affidavits in place of the direct testimonies of witnesses; Whereas, it is reported that such piloting has quickly resulted in...

In your study of taxation, it is important to know the difference between tax credit and tax deduction. In the case of CIR v. Central Luzon Drug Corporation[1], the Supreme Court distinguish their difference, to wit: Although the term is not specifically defined in our Tax Code,[2] tax credit generally refers to an amount that is “subtracted directly from one’s total tax liability.”[3]  It is an “allowance against the tax itself”[4] or “a deduction from what is owed”[5] by a taxpayer to the government.  Examples of tax credits are withheld taxes, payments of estimated tax, and investment tax credits.[6] Tax credit should be understood in relation to other tax concepts.  One of these is tax deduction -- defined as a subtraction “from income for tax purposes,”[7] or an amount that is “allowed by law to reduce income prior to [the] application of the tax rate to compute the amount of tax which is due.”[8]  An example of a tax deduction is any of the allowable deductio...

Under Section 21 of the Intellectual Property Code, patentable invention refers to any technical solution of a problem in any field of human activity which is new, involves an inventive step and is industrially applicable shall be patentable. It may be, or may relate to, a product, or process, or an improvement of any of the foregoing. The following are the requisites of patentability: 1. Any technical solution to a problem in any field of human activity;[1] 2. Inventive step , where an invention having regard to a prior art, it is not obvious to a person skilled in the art at the time of the filing date or priority date of the application claiming the invention;[2] 3. Novelty , where an invention shall be considered new if it does not form part of a prior art;[3] 4. Industrial applicability , where an invention can be produced and used in any industry;[4] and 5. Patentable subject matter , where an invention does not fall under the prohibitions provided under Section 22 of the IPC.

The fatality rate in law schools is, for lack of a better word, "whiplashingly brutal." Just recently, the author submitted