Sunday, February 20, 2022

ANTI-TORTURE ACT OF 2009

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REPUBLIC ACT N0. 9745 is known as the "ANTI-TORTURE ACT OF 2009". Under Section 3 of the Act, TORTURE is defined as (a) an act by...
Saturday, February 19, 2022

ENFORCED OR INVOLUNTARY DISAPPEARANCE -

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REPUBLIC ACT NO. 10353, known as the "Anti-Enforced or Involuntary Disappearance Act of 2012″, declares that the State values the DIGNI...

REPUBLIC ACT NO. 7438, c. 1992 - RIGHTS of persons ARRESTED, DETAINED or under CUSTODIAL INVESTIGATION

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UNDER Section 2 of REPUBLIC ACT NO. 7438, c. 1992, the RIGHTS of persons ARRESTED, DETAINED or under CUSTODIAL INVESTIGATION, which all publ...
Thursday, February 17, 2022

SUBSTANTIVE CONTENT OF THE RIGHT TO SUFFRAGE.

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WHAT is involved in this case is the MOST SACRED OF SPEECH FORMS: expression by the electorate that tends TO ROUSE THE PUBLIC TO DEBATE CONT...

COMELEC has NO LEGAL BASIS to regulate EXPRESSIONS made by PRIVATE CITIZENS

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"Respondents cite the Constitution, laws, and jurisprudence to support their position that they had the power to regulate the tarpaulin...

Satire and free speech

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"The twin TARPAULINS consist of SATIRE of political parties. Satire is a "literary form that employs such devices as SARCASM, IRON...

Unconstitutional regulation of speech, expression

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"REGULATION OF SPEECH in the context of electoral campaigns made by persons who are NOT CANDIDATES or who do not speak as members of a ...

RIGHT TO PROPERTY

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THE act of COMELEC in seeking to restrain petitioners from posting the tarpaulin in THEIR OWN PRIVATE PROPERTY is an impermissible encroachm...
Friday, February 11, 2022

Evasion of income tax is a crime involving moral turpitude

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" ZARI v. FLORES, Adm. No. (2170-MC) P-1356, November 21, 1979, 94 SCRA 317, 323, is one case that has provided jurisprudence its own ...

The filing of a "fraudulent return with intent to evade tax" is a crime involving moral turpitude as it entails willfulness and fraudulent intent on the part of the individual. The same, however, cannot be said for "failure to file a return" where the mere omission already constitutes a violation.

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"x x x. "On the other hand, the eight cases filed against respondent Ferdinand Marcos II involve four charges for violation of Se...
Thursday, February 10, 2022

WHEN JUSTICE IS A NUMBERS GAME.

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AT the end of the day, the sad reality is that JUSTICE IS A NUMBERS GAME. It is true whether we refer to the independent constitutional bod...
Tuesday, January 25, 2022

Taxability of campaign contributions - Atty Rodel C. Unciano

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"Proceeding now to the taxability of campaign contributions, as circularized in Revenue Memorandum Circular (RMC) 38-2018 and as reite...

Political campaign contributions

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"Section 14 of R.A. No. 7166 entitled "An Act Providing for Synchronized National and Local Elections and for Electoral Reforms, A...

When the law is clear and free from any doubt or ambiguity, there is no room for construction or interpretation.

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"Xxx. In Rizal Commercial Banking Corporation v. Intermediate Appellate Court10 the Court enunciated: It bears stressing that the firs...

Gift tax on political campaign contributions

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"Eighth Issue Petitioners next contend that tax laws are construed liberally in favor of the taxpayer and strictly against the governme...
Friday, January 14, 2022

Mediation and JDR in civil cases

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"Xxx. Mediation and JDR in civil cases Tranquil G.S. Salvador III January 14, 2022 The Manila Standard Mediation is a method of settlin...
Sunday, January 2, 2022

Summary judgments in forfeiture cases

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"Xxx. Petitioners’ sham denials justify the application of summary judgment As already settled in the Swiss Deposits Decision and reit...