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Magazine of Normative & Developmental Law
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Towards an effective, groovy and humane lawyering.
Recent Posts
Tax on Internet Election Ads
The Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 8-2009 (RR 8-09) entitled “Amending Further Secs. 2.57.2 and 2.57.3 of Revenue Regulations No. 2-98, as amended, Subjecting to Creditable Withholding Tax the Income Payments Ma...
Lending Companies: SEC Certificate of Authority to Operate
PERSONS OR ENTITIES cannot engage in the business of lending company without a Certificate of Authority to Operate as such from the Securities and Exchange Commission (SEC). In a Notice dated August 4, 2009, the SEC (Corporation and Finance Departm...
BIR: 45 Days to Claim Typhoon Losses
ABSTRACT: A taxpayer has the right to claim losses due from typhoons such as Ondoy, Pepeng and Santi. However, the right to claim losses should be made within FORTY FIVE (45) days from the date of the event causing the loss. This is based on Rev...
Extraordinary Presumptions
The following are presumptions which are somewhat extraordinary as it border on the negative aspects such as fraud, negligence and guilt although some of the presumptions are with prior established basic facts. Presumed Fraudulent. Article 1387 of th...
Judges won’t go to Sulu
WITHOUT INCENTIVES AND SECURITY, JUDGES WON’T GO TO SULU Senate Minority Leader Aquilino Q. Pimentel, Jr. (PDP-Laban) today pressed for the grant of a special package of incentives to judges assigned to Sulu to encourage them to hold office a...
The Politics of Circumvention
HAVE we forgotten that landmark case of Ople v. Torres (1998) where the Supreme Court nullified Administrative Order 308 entitled “Adoption of a National Computerized Identification Reference System” for being violative of the con...

