Doctrine of the Unavailable Child
“The Court of Appeals sustained the RTC’s ruling, holding that the Sinumpaang Salaysay is admissible as evidence as an exception to the hearsay rule under the…
Dean Nilo Divina · · 2 min read
Daily Tribune
“The Court of Appeals sustained the RTC’s ruling, holding that the Sinumpaang Salaysay is admissible as evidence as an exception to the hearsay rule under the…
Dean Nilo Divina · · 2 min read
The Supreme Court ruled that ‘statements made in quasi-judicial proceedings are absolutely privileged, subject to certain requirements.’
Dean Nilo Divina · · 2 min read
“The BIR reminded the public that determination of the source of income involves an examination of all the components of the cross-border service agreement…
Dean Nilo Divina · · 3 min read
“Since estate tax liabilities are computed based on the assets that can be lawfully accessed and disclosed, foreign currency deposits remain beyond the reach…
Dean Nilo Divina · · 3 min read
The domestic laws of each designated Madrid System member determine the scope of trademark protection.
Dean Nilo Divina · · 2 min read
This decision reinforces that legitimated status can be impugned only by the proper parties under Article 182 of the Family Code in a direct proceeding filed…
Dean Nilo Divina · · 3 min read
“Jurisdiction over probate proceedings now depends on the value of the gross estate of the decedent in accordance with B.P. Blg. 129, as amended.
Dean Nilo Divina · · 3 min read
In summary, DoJ’s Legal Opinion No. 45 clarifies that PWDs can avail of the 20 percent discount and VAT exemption on group meals only if it is evident that the…
Dean Nilo Divina · · 3 min read
“Noteworthy also is the High Court’s findings that there was no evidence presented to prove that petitioner and its president were hapless and powerless…
Dean Nilo Divina · · 2 min read
“The SIPP serves as a three-year blueprint identifying economic activities eligible for fiscal incentives under the CREATE MORE Law.
Dean Nilo Divina · · 2 min read