Camua Law Office

Please watch this EWTN interview of my professor in the San Beda University-Graduate School of Law, Dr. Jemy Gatdula, on the topic of Natural Law and the Constitution.

EWTN LIVE - 2024-08-14 - DR. JEREMY GATDULA Fr. Mitch and Dr. Jeremy Gatdula discuss natural law. Its basis for democratic constitutions, why many legal scholars deny or ignore its principles and the e...

TAX UPDATE:

The BIR issues RR No. 15-2024 prescribing policies and guidelines in the Mandatory Registration of Persons Engaged in Business and the Administrative Sanctions and Criminal Liabilities for Non-Registration. Click/tap the link below for details.
https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2015-2024.pdf

Now available at the Central Books online shop. Click/tap the link below to order.

https://central.com.ph/product/camua-estate-planning-handbook/

Signed, sealed, and delivered! Watch out for the official book launch of the soon-to-be-available ESTATE PLANNING HANDBOOK at CentralBooks and online.

ATM: Class on Natural Marriage and Its Dissolution. Check out the legal age for marriage before!

Coming soon!

WHAT SHOULD I DO IF MY NATIONAL ID OR ePHILID WAS NOT ACCEPTED IN TRANSACTIONS?

As provided under Republic Act 11055 or the Philippine Identification System Act, the National ID and the ePhilID shall be recognized as a valid proof of identity in transactions with public and private establishments; non-acceptance of the National ID without just and sufficient cause is subject to fines amounting to Php 500,000.00.

Please provide the following details of the non-acceptance of your National ID or your ePhilID to our official email at [email protected]:

-Date of the transaction;
-Name, branch, and address of the establishment;
-Nature of transaction; and
-Reason/s provided by the establishment for its refusal to accept the National ID in the transaction.

PSA takes reports of non-acceptance seriously and continuously reminds government agencies and private institutions to recognize the National ID and its digital versions as valid proof of identification.

In compliance with the Data Privacy Act of 2012, all information provided will remain confidential and solely be used for the processing of requests.

My recommendation for DepEd Secretary: Dr. Alexander Larena Arceno

Oh man, I got here too early!

IMMEDIATE CLOSURE OF PHILIPPINE OFF-SHORE GAMING OPERATIONS

A call has gone out for decisive action, specifically the immediate termination of Philippine Offshore Gaming Operations (POGO), in response to mounting dissatisfaction and concerns. The supposed advantages of increased revenue and employment are insignificant in contrast to the harmful effects caused by POGO's presence in our community. It is critical to expose the urgent causes calling for the firm shutdown of this contentious sector.

The plethora of social ills that have festered in the shadow of POGO is the primary cause of these concerns. The social fabric of our country has been ripped apart by everything from subtle connections to money laundering and prostitution to terrifying associations with human trafficking and illegal gaming. It is imperative to categorically reject POGO's continued operations due to the organization's exploitation of the weak and moral degradation.

In addition, the frightening shadow of national security threats hovers over the scene, weighing heavily on our collective conscience. Our sovereignty is in grave danger due to the unsettling possibility of espionage and the compromise of private data. There are serious concerns regarding the integrity of our national security apparatus due to the infiltration of foreign entities into the POGO operations network.

POGO's presence is a serious worry as it adds to the burden currently placed on our already vulnerable infrastructure. Due to the overwhelming demand for homes and office space, there is a shortage of these spaces, which is raising rental prices and upsetting the delicate balance of nearby communities. The damage inflicted on our cityscape is a sobering illustration of POGO's unchecked growth.

Ultimately, the ethical integrity of POGO operators is severely compromised by the threat of tax evasion. The core of our government's responsibility to collect essential funds for public services and development programs is undermined by reports of widespread non-compliance. The disregard for tax regulations not only jeopardizes our country's fiscal stability but also erodes public confidence in the judiciary.

The unambiguous demand for the prompt termination of Philippine offshore gaming operations intensifies in light of these undeniable facts. The upkeep of our infrastructure, the strengthening of our national security, and the preservation of our social fabric must take precedence above the transient appeal of financial gain. The time to act is now; therefore, let us stand firm in defense of the interests and welfare of our country.

SAME-SEX MARRIAGE, TRANSGENDERISM, AND DISCRIMINATION

Nowadays, there has been so much clamor for so-called "marriage equality" by LGBTQIA+ or homos*xual activists. They claim that because normal heteros*xual people have the right under the law to marry whomever they want, homos*xuals should likewise have the legal right to "marry" their same-s*x partners. To this end, they lobby for the amendment of the Family Code of the Philippines, which defines marriage as “a special contract of permanent union between a man and a woman entered into in accordance with law for the establishment of conjugal and family life” (Article 1). LGBTQIA+ activists claim that such a definition is a violation of their basic human right to equality in the eyes of the law because there should be no distinction between heteros*xuals and homos*xuals when it comes to the right to marry. As with all other proponents of sinful immorality, they use euphemisms such as "marriage equality," ‘freedom of choice,’ and the like to deceive the general populace that their advocacy is good and just. To correct and clarify what “equality under the law” truly means, let us look at the right to equal protection as enshrined in the Bill of Rights under the 1987 Philippine Constitution.

Article III, Section 1 provides that “No person shall be deprived of life, liberty, or property without due process of law, nor shall any person be denied the equal protection of the laws.” This Constitutional provision deals with two fundamental rights. The first part of this provision deals with the right to due process while the second part deals with the right to the equal protection of the laws. The Supreme Court held in the case of Ichong v. Hernandez (G.R. No. L-7995; May 31, 1957), “equal protection simply requires that all persons or things similarly situated should be treated alike, both as to rights conferred and responsibilities imposed.”

However, according to the late respected Constitutional Law professor, Isagani A. Cruz, it is not enough that the members of a group have the characteristics that distinguish them from others. The classification must, as an indispensable requisite, not be arbitrary. Citing the case of People v. Cayat (68 Phil. 12), this classification must conform to the following requirements:

1. It must be based upon substantial distinctions;

2. It must be germane to the purposes of the law;

3. It must not be limited to existing conditions only; and

4. It must apply equally to all members of the same class.

First, the distinction, to be valid, must be substantial. Certain physical differences can, in some instances, be the basis of a valid classification. Thus, women, being generally weaker, may be treated more tenderly by the law than men in specifying work conditions; height and weight are allowable criteria for purposes of certain public employments, as in the police force; health may be considered in the curtailment of some rights, as where lepers are segregated from the rest of the community; age may be a factor in the imposition of public duties such as military service or the granting of certain privileges under the senior citizen law. Surely, physical differences between men and women were taken into account in the case of Philippine Association of Service Exporters v. Drilon (163 SCRA 386) when the Supreme Court held that Filipino female domestics working abroad were in a class by themselves, because of the special risks to which their class was exposed. In addition, the accepted difference in physical stamina between men and women will justify the prohibition of the latter from employment as miners or stevedores or in any other heavy or strenuous work. On the basis of this same classification, however, the law cannot provide for a lower passing average for women in the bar examinations because physical strength is not the test for admission to the legal profession. Concerning marriage, men and women were designed to complement each other. This is obvious through a simple analysis of their s*xual organs in that the male p***s, protruding as it is, is designed to be inserted into the female va**na, and such marital s*xual in*******se results in pleasure due to the presence of sensitive nerve endings in the g***s p***s and cl****is. Moreover, the same may also result in procreation, as when the male spermatozoa fertilizes the female o**m. Another distinction lies in the chromosomes of the males and females. Males have an XY chromosome, while females possess an XX chromosome. However, all these substantial distinctions are absent in homos*xual relationships, thus defeating the very God-given purposes of the institution of marriage, which is the second requirement of a valid classification, i.e., that it must be germane to the purpose of the law, which is “the establishment of conjugal and family life.”

The third requirement for a valid classification is that it must not be limited to existing conditions only. In People v. Cayat (68 Phil. 12), the Supreme Court upheld the validity of the law prohibiting members of non-Christian tribes from drinking liquor, on the ground that their low degree of culture and unfamiliarity with the drink rendered them more susceptible to its effects. As for marriage, the above-discussed distinctions between men and women have been ingrained in their very being since the time of Adam and Eve and until the end of the ages.

The fourth and last requirement is that it must apply equally to all members of the same class. Thus, a sterile woman would still be entitled to the benefits of a law protecting the reproductive functions of her s*x, such as one prohibiting women from types of work that require them to be continuously on their feet. Her inability to bear children does not make her any less of a woman. Although both men and women belong to the human race, they belong to different classes of humans, namely, male and female.

As the differences between men and women are manifestly substantial and valid, the prohibition of same-s*x marriage is surely constitutional and not a violation of basic human rights. The apostle Paul, in his second epistle to the Corinthians, posits that “The god of this age has blinded the minds of unbelievers so that they cannot see the light of the gospel that displays the glory of Christ, who is the image of God” (4:4). The gospel of Jesus Christ and the acceptance of the truths thereof require repentance, which pertains to the ‘changing of one’s mind’ about the person and work of Christ and those things that please God. It is one thing to fall into sin or even a sinful lifestyle but another thing to promote the same. The former deserves love, acceptance, help, and prayer, while the latter deserves condemnation. As I conclude, I leave you with the words of St. Paul to his young disciple Timothy: “Watch your life and doctrine closely. Persevere in them, because if you do, you will save both yourself and your hearers” (1 Timothy 4:16).

TAX UPDATE:

BIR issues RMC 60-2024 providing clarifications and guidance on Section 6 of Revenue Regulations No. 4-2024 on the Repeal of Section 34 (K) of the National Internal Revenue Code of 1997.

Quoted hereunder is the provision of Section 34(K) of the Tax Code as amended, Additional Requirements for Deductibility of Certain Payments - Any amount paid or payable which is otherwise deductible form, or taken into account in computing gross incme or for which depreciation or amortization may be allowed under this Section, shall be allowed as a deduction only if it is shown that the tax required to be deducted and withheld thereform has been paid to the BIR in accordance with the Section, Section 58 and 81 of this Code.

With the repeal of the above-quoted provision under tha EOPT Act, a particular income payment where a tax is required to be withheld can now be allowed as deduction from gross income, even if no tax was withheld, provided the same is necessary, ordinary and duly substantiated expense related to the registered business of the taxpayer.

On my way to the Court of Tax Appeals.

TAX UPDATE:

BIR issues RMC 31-2024 to advise all employers that the Bureau of Internal Revenue (BIR) does not require newly-hired employees to verify their Taxpayer Identification Number (TIN) and a get a Verification slip from the Revenue District Offices (RDOs)

All RDOs shall not accept requests for manual TIN Verification or issue TIN Verification slip for employment purposes, except for the following cases:

-The online TIN Verification facility is not available or there is a prompt message that the user needs to visit the RDO.
-There is a need for BIR personnel to further verify the correctness of the taxpayer registration information.
-The taxpayer has an existing TIN or record.
-Possession of multiple or identical TINs.

Thank you, Lord for another victory against the BIR’s unjust tax assessment!

TAX UPDATE:

President Ferdinand R. Marcos Jr. signed into law on Friday Republic Act No. 11976, also known as “Ease of Paying Taxes Act,” seen to significantly contribute to achieving the administration’s 8-Point Socioeconomic Agenda through much-improved revenue collection through digitalization initiatives.

Mentioned as a priority legislation during the President’s State of the Nation Address in 2022 and 2023, the newly signed EOPT law supports the administration’s 8-Point Socioeconomic Agenda through the collection of more taxes to enhance economic and social development.

The law will modernize and increase the efficiency and effectiveness of tax administration, strengthen taxpayer rights, and allow the government to capture as many taxpayers as possible into the tax net by streamlining the system and minimizing the burden on taxpayers, increasing the country’s revenue collection in the long run.

The new law, introduces administrative tax reforms and amendments to several sections of the National Internal Revenue Code of 1997, also eyes to update the Philippine taxation system, adopt best practices, and replace antiquated procedures.

Among the law’s salient features include classification of taxpayers into micro, small, medium, and large; electronic or manual filing of returns and payment taxes either to the BIR, through any authorized agent bank or authorized tax software provider; option to pay internal revenue taxes removal to the City or Municipal Treasurer; and elimination of the distinction between documentation and basis of sales of goods and services; and classification of value-added tax (VAT) refund claims into low, medium, and high-risk.

It also features ensuring the availability of registration facilities to non-Philippine resident taxpayers; promoting and assisting taxpayers in tax processes, streamlining; reducing documentary requirements, and digitalizing BIR services, through the development of the Ease of Paying Taxes and Digitalization Roadmap by the BIR.

At the same time, RA No. 11976 imposes 180 days to act on claims for refund of erroneous or illegal tax collection; increases the amount from one hundred pesos (P100) for the mandatory issuance of receipts for each sale and transfer of goods and services to five hundred pesos (P500); and reducing the number of income tax return (ITR) pages from four to two pages.

The law introduced amendments to Sections 21, 22, 51, 56, 57, 58, 76, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 117, 118, 119, 120, 128, 200, 204, 229, 235, 236, 237, 238, 241, 242, 243, 245, 248, and 269, as well as repealed Section 34(K) of the National Internal Revenue Code of 1997.

It also mandates that in order to improve the performance and efficiency of the Bureau of Internal Revenue (BIR), the agency must adopt an integrated digitalization strategy by providing end-to-end solutions for the benefit of taxpayers.

Among the digitalization initiatives that should be carried out include adopting integrated and automated systems for facilitating basic tax services, setting up electronic and online systems for data and information exchange between offices and departments, streamlining procedures by adopting automation and digitalization of BIR services, and building up BIR’s technology capabilities.

The law’s implementing rules and regulations (IRR) shall be promulgated 90 days from the effectivity of the Act after the consultation of the Finance Secretary with the BIR, and the private sector.

RA No. 11976 takes effect 15 days after its publication in the Official Gazette or in a newspaper of general circulation. *PND*

https://sc.judiciary.gov.ph/sc-launches-revised-book-of-judicial-forms-collation-and-codification-of-supreme-court-issuances/

SC Launches Revised Book of Judicial Forms, Collation and Codification of Supreme Court Issuances - Supreme Court of the Philippines SC Launches Revised Book of Judicial Forms, Collation and Codification of Supreme Court Issuances December 1, 2023 Chief Justice Alexander G. Gesmundo receives from Supreme Court Associate Justice Maria Filomena D. Singh, Chairperson of the Technical Working Group under the Court’s Sub-Committee f...

PUBLIC ADVISORY

PUBLIC ADVISORY

TAX ALERT!

Are you sick and tired of having to continuously bribe BIR officers year after year due to unjust and exhorbitant tax deficiency assessments?

Have you bought into the lie propagated by some unscrupulous CPAs that however well they prepare your financial statements the BIR can still always find a tax deficiency somewhere?

Then let us put an end to that once and for all! You will never have to pay anything to those greedy BIR people who taunt you especially when Christmas season is near. You will never have to sweat when they start visiting your office.

Call me thru 0926-6429146 NOW or email me at [email protected].

Please share because you might be helping a friend in great need!

PUBLIC SERVICE ANNOUNCEMENT:

TAX UPDATE:

Petitioner Commissioner of Internal Revenue (CIR) filed a Petition for Review challenging the earlier Decision and Resolution of the Court in Division, which nullified the deficiency tax assessments issued by the Petitioner against the Respondent Linden Suites, Inc.

Petitioner claims that the PAN was served upon respondent through: one, personal service, and received by the latter's alleged staff, Tanyag; and two, registered mail; precisely, due process on assessment was duly complied with. Respondent says

In ruling, the Court shares the Respondent’s view.

Glaringly, Revenue Officer (RO) Villanueva and Group Supervisor (GS) Hagan are the persons clothed with personal knowledge of the events regarding the BIR's purported service of, and the Respondent's receipt of the PAN. These individuals failed to take the witness stand. Instead, the Petitioner picked RO Padit to identify and testify on the contents of said PAN and Affidavit of Service. RO Padit is without personal knowledge of the circumstances surrounding the purported service of and receipt by Respondent of the PAN. Such being the case, the pieces of evidence adduced by the Petitioner to demonstrate service and receipt of the PAN are hearsay evidence. The BIR, too, failed to validly serve the PAN, through a registered mail, to Respondent. No witness was presented to identify the Registry Receipt and even authenticate the signature appearing thereon. Even a certification from the postmaster was neither offered as evidence.

Consequently, the Petition was DENIED.

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MAGANDANG BALITA! 🙏

Wala nang ipapataw na Value Added Tax (VAT) ang Bureau of Internal Revenue (BIR) sa 59 na gamot para sa sakit na cancer, altapresyon, high cholesterol, diabetes, mental illness, tuberculosis, at kidney disease.

Ito ay batay sa ipinalabas na Revenue Memorandum Circular 72-2023 ni BIR Commissioner Romeo D. Lumagui Jr. na nagsasaad ng exemption sa VAT sa ilang gamot sa naturang mga karamdaman.

Basahin:https://www.bir.gov.ph/images/bir_files/internal_communications_1/Media%20release/PR49JUL0323.pdf

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Look who I saw at the mall! It’s none other than my ‘ol law school professor, Atty. Jim V. Lopez, Ll.M. with his two children, Lawrence and Asia.