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Archive for March, 2010

Intermission

Posted by lexforiphilippines on March 12, 2010

We interrupt our regular blog programing to make our annual sojourn to the west.

I’m sure everyone will be enjoying their summer vacation. See you all in April. Don’t stay too long under the sun!

Oscar

Posted in Others | Leave a Comment »

Statement of Management Responsibility in the ITR

Posted by lexforiphilippines on March 10, 2010

The Bureau of Internal Revenue issued Revenue Regulations No. 3-2010 requiring  taxpayers who will be submitting their annual tax returns to include a Statement of Management Responsibility as attachment. Aside from the usual general statement that the financial statements are prepared in accordance with the generally accepted accounting and auditing principles, the taxpayer shall also make a statement that ” all applicable tax returns, reports and statements required to be filed under Philippine tax laws for the reporting period, and all taxes and other impositions shown thereon to be due and payable have been paid for the reporting period, except those contested in good faith.”

For a copy of Revenue Regulations No. 3-2010, click on the Tools bar under Laws and Implementing Regulations.

Posted in Laws and Implementing Rules, Taxation | Tagged: , | Leave a Comment »

Republic Act No. 9999, “Free Legal Assistance Act of 2010”

Posted by lexforiphilippines on March 8, 2010

Lawyers or law partnerships wishing to render free legal aid are now entitled to claim tax benefits for doing pro bono work.

Last February 23, 2010, the President signed into law the Free Legal Assistance Act of 2010 giving a lawyer or professional partnerships rendering actual free legal services, an allowable deduction from the gross income, the amount that could have been collected for the actual free legal services rendered or up to ten percent (10%) of the gross income derived from the actual performance of the legal profession (service?), whichever is lower. However, the actual free legal services contemplated shall be exclusive of the minimum sixty (60)-hour mandatory legal aid services rendered to indigent litigants as required under the Rule on Mandatory Legal Aid Services for Practicing Lawyers, under BAR Matter No. 2012, issued by the Supreme Court.

The BIR is mandated to formulate within 90 days the necessary revenue regulation to implement the tax benefit envisioned under the Act.

Posted in Laws and Implementing Rules, Taxation | Tagged: , | 2 Comments »

Expanded Senior Citizen’s Act – RA 9994

Posted by lexforiphilippines on March 3, 2010

Last February 15, 2010, the President signed into law Republic Act No. 9994 or the Expanded Senior Citizen’s Act of 2010, amending further Republic Act No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003”. The new law grants additional benefits to senior citizens apart from the 20% discount already given by the old law.  For the salient features of the new law, see it under the Tools Tab, Laws and Implementing Regulations.

Posted in Laws and Implementing Rules, Taxation | Tagged: , | 1 Comment »

Republic Act No. 9995 – Anti-Photo and Video Voyeurism Act

Posted by lexforiphilippines on March 2, 2010

To all Hayden Kho wannabes and fans, Republic Act No. 9995, otherwise known as the “Anti-Photo and Video Voyeurism Act of 2009” was signed into law on 15 February 2010.

Under the new law, a person is prohibited:

(a) To take photo or video coverage of a person or group of persons performing sexual act or any similar activity or to capture an image of the private area of a person/s such as the naked or undergarment clad genitals, public area, buttocks or female breast without the consent of the person/s involved and under circumstances in which the person/s has/have a reasonable expectation of privacy;

(b) To copy or reproduce, or to cause to be copied or reproduced, such photo or video or recording of sexual act or any similar activity, with or without consideration, notwithstanding that consent to record or take photo or video coverage of the same was given by such person/s;

(c) To sell or distribute, or cause to be sold or distributed, such photo or video or recording of sexual act, whether it be the original copy or reproduction thereof, notwithstanding that consent to record or take photo or video coverage of the same was given by such person/s; or

(d) To publish or broadcast, or cause to be published or broadcast, whether in print or broadcast media, or show or exhibit the photo or video coverage or recordings of such sexual act or any similar activity through VCD/DVD, internet, cellular phones and other similar means or device, notwithstanding that consent to record or take photo or video coverage of the same was given by such person/s.

Those found guilty of committing any of said prohibited acts will be penalized with imprisonment of not less than 3 years but not more than seven 7 years and a fine of not less than P100,000.00 but not more than P500,000.00, or both, at the court’s discretion.

If the violator is a juridical person, its license or franchise will be automatically deemed revoked and the persons liable will be the officers, including the editor and reporter in the case of print media, and the station manager, editor and broadcaster in the case of a broadcast media.  If the offender is a public officer or employee, or a professional, he/she will be administratively liable.  If the offender is an alien, he/she will be subject to deportation proceedings after serving his/her sentence and payment of fines.

Any photo or video, or any copy of such photo or video, obtained in violation of the law, will not be admissible in evidence in any judicial, quasi-judicial, legislative or administrative hearing or investigation.

A peace officer may use such photo or video or any copy of such photo or video as evidence in any civil, criminal investigation or trial of the crime of photo or video voyeurism, but only when so authorized by a written order of the court.  Such written order will be issued only upon written application and the examination under oath or affirmation of the applicant and the witnesses he/she may produce, and upon showing that there are reasonable grounds to believe that photo or video voyeurism has been committed or is about to be committed, and that the evidence to be obtained is essential to the conviction of any person for, or to the solution or prevention of such, crime.

Posted in Laws and Implementing Rules, Remedial Law, Uncategorized | 15 Comments »