Atty. Noel D. Bautista, CPA

SC: Persons Convicted of Heinous Crimes Still Entitled to Good Conduct Time Allowance |

In G.R. No. 249027 and G.R. No. 249155 (Guinto et al., v. Department of Justice; Inmates of New Bilibid Prison, et al. v. Department of Justice), the Supreme Court En Banc, through Associate Justice Maria Filomena D. Singh, found that the Department of Justice (DOJ), in enacting its 2019 Implementing Rules and Regulations (2019 IRR), exceeded its power of subordinate legislation when it excluded persons convicted of heinous crimes from the benefits of Republic Act (RA) No. 10592, or the New Good Conduct Time Allowance (GCTA) law.

In finding the assailed provisions of the 2019 IRR invalid, the En Banc held that when R.A. No. 10592 amended Article 97 of the Revised Penal Code(RPC), it used the connecting conjunction “or” to express that (1) “any offender qualified for credit imprisonment pursuant to Article 29 of the RPC,” and in the alternative (2) “any convicted prisoner in any penal institution, rehabilitation, or detention center in any other local jail” may avail of the benefits granted by R.A. No. 10592.

Thus, the 2019 IRR expanded the scope of R.A. No. 10592 when it excluded recidivists, habitual delinquents, escapees, and persons deprived of liberty convicted of heinous crimes from earning GCTA credits when the law itself did not do so.

The Court ruled that Article 97 of the RPC, as amended by R.A. No. 10592, is clear that any convicted prisoner is entitled to GCTA as long as the prisoner is in any penal institution, rehabilitation or detention center, or any other local jail.

Read more at https://sc.judiciary.gov.ph/sc-persons-convicted-of-heinous-crimes-still-entitled-to-good-conduct-time-allowance/

GOOD NEWS! The Department of Finance (DOF) welcomes the passage of the Real Property Valuation and Assessment Reform (RPVAR) or Senate Bill 2386 on Second Reading in the Senate on March 5, 2024.🎊

RPVAR aims to develop a standard process for real property valuation, thereby improving real property tax collections.

Specifically, it proposes to use the Schedule of Market Values (SMV) as the single basis of real property tax and real property-related taxes of national and local governments.

RPVAR pursues the local autonomy of local government units (LGUs) by retaining the authority of local assessors to prepare SMVs and empowering local sanggunians to adjust assessment levels and tax rates, while providing technical oversight by the national government.

The DOF, through the Bureau of Local Government Finance (BLGF), shall set the real property valuation standards, while the Secretary of Finance shall have the authority to approve the SMVs prepared by local assessors, ensuring that the same is compliant with the standards.

RPVAR empowers LGUs to be financially self-sufficient and perform their devolved functions, providing better services for the Filipino people.

The bill is scheduled for its third hearing in the Senate next week.

SC Disbars Former Bureau of Customs Director |

The Supreme Court has ordered the disbarment of a lawyer who used his position as a Director of the Bureau of Customs in an elaborate scheme of pretending to sell a vehicle confiscated by the Bureau.

Atty. Jorge P. Monroy was found guilty of violating Canon II, Sections 1, 2, and 28 of the Code of Professional Responsibility and Accountability and was disbarred from the practice of law after he falsely represented that his position as Director III of the Bureau of Customs–Financial Services has the specific authority to sell vehicles that have been seized by the agency. The Court ordered Monroy’s name stricken off the Roll of Attorneys. It also fined Monroy in the amount of PHP 20,000.00 for his disobedience to the orders of the Integrated Bar of the Philippines.

Read more at https://sc.judiciary.gov.ph/sc-disbars-former-bureau-of-customs-director/

‘YOU INSPIRE A THOUSAND OF SOULS’ 🥺❤️

Viral ngayon sa social media platform na X ang video na ibinahagi ng netizen na si Craig Vincent kung saan makikita ang isang lola na kanilang kasama sa review center.

“After class, when most people are having their breaks and resting, lola is still trying to learn the lesson. I saw her solving pa din after that class,” kwento ni Craig sa PSND.

Dahil dito, ayon kay Craig, na-inspire umano siya ni lola na pagbutihin ang kanyang pagre-review para sa Certified Public Accountant Licensure Examination o CPALE.

“I felt inspired when I saw her doing her best. Despite her age, despite how taxing the review for the CPA boards, she’s still giving that CPA license a fighting chance,” dagdag pa nito.

Nag-iwan naman ng iba’t ibang komento ang mga netizens sa naturang post.

“Lola I can’t wait na maging CPA na tayo. You inspire thousands of souls. 🥹,” komento ng isa.

“Let’s get that CPA Title Lola!! 🥺🤍,” wika pa ng isa. (X/)

Lawyer Disbarred for Repeatedly Issuing Worthless Checks, Failing to Pay Debts |

A lawyer’s deliberate failure to pay just debts and the issuance of worthless checks constitute gross misconduct, for which a lawyer may be sanctioned.

Thus reiterated the Supreme Court in a Per Curiam Decision ordering the disbarment of Atty. Cipriano D. Robielos III (Atty. Robielos) for gross misconduct.

In the case of Atty. Robielos, the Court found that he did not even dispute that he issued a check in the amount of PHP 240,000 and that such check was eventually dishonored by the drawee bank. Instead, Atty. Robielos gave a flimsy excuse that he issued the check to “repay a favor” and that he was not actually indebted to Kelley. The Court, however, did not find any evidentiary support to these assertions by Atty. Robielos, nor did he offer any explanation on what he meant by this so called “favor” or why he had to issue a check to “repay this favor.”

In addition, the Court found Atty. Robielos liable for violating Canon III, Section 2 of the CPRA requiring lawyers to promote respect for legal processes when he abjectly failed to comply with the directives of the IBP Committee on Bar Discipline (IBP-CBD) to file his position papers and to attend the required mandatory conference.

In determining the appropriate penalty for Atty. Robielos, the Court held that under the CPRA, a lawyer may be disbarred for being guilty of a serious offense, such as gross misconduct.

It also considered that Atty. Robielos had already been previously sanctioned twice for unprofessional conduct: (1) he was suspended for three months for failing to comply with the lawful orders of the IBP; and (2) he was suspended for five years for issuing ten worthless checks as payment for a loan of PHP 594,185.

As Atty. Robielos has repeatedly engaged in a vicious cycle of borrowing money and later on refusing to pay his debts each time, the Court found that he has demonstrated an abject lack of remorse and disrespect to the legal processes, and made a mockery of the judicial system and processes by continuing to evade the writ of ex*****on issued on him.

Read more at https://sc.judiciary.gov.ph/lawyer-disbarred-for-repeatedly-issuing-worthless-checks-failing-to-pay-debts/

Ipon o invest? Alamin kung paano lalago ang pera mo ngayong February 13, 2024.

SC: Employer’s Unlawful Withholding of Union Fees Constitutes Unfair Labor Practice |

A complaint charging the employer for non-remittance of collected union member dues by virtue of a check-off provision in the Collective Bargaining Agreement (CBA) constitutes unfair labor practice, not an intra-union dispute.

Thus ruled the Supreme Court’s First Division, in a Decision penned by Chief Justice Alexander G. Gesmundo granting the petition for review on certiorari filed by South Cotabato Integrated Port Services Incorporated (SCIPSI). The petition challenged the rulings by the Court of Appeals which upheld the jurisdiction of the Mediator-Arbiter over a case involving the non-remittance by the employer of union dues to the exclusive bargaining representative.

In resolving the petition, the Court stressed that jurisdiction over the subject matter is determined by the allegations in the complaint, irrespective of whether the plaintiff is entitled to recover on his claims.

The Court added that if the allegations in the complaint involve unfair labor practice, which generally refers to acts that violate the worker’s right to self-organization, it is the Labor Arbiter who has jurisdiction pursuant to Article 224 of the Labor Code.

The Court further stressed that the process of check-off, which involves the deduction of fees from the employees and the subsequent remittance of the collected amount to the bargaining representative, assures the latter of continuous funding. “Without such funds, the union, in this case MPLO, would not be effective in discharging its duties and responsibilities as the exclusive bargaining representative of its members.”

Read more at https://sc.judiciary.gov.ph/sc-employers-unlawful-withholding-of-union-fees-constitutes-unfair-labor-practice/

Read the full text of G.R. No. 235569 (South Cotabato Integrated Port Services, Inc. v. Officer-in-Charge Romeo Montefalco, Jr., et al., December 13, 2023) at: https://sc.judiciary.gov.ph/235569-south-cotabato-integrated-port-services-incorporated-scipsi-and-or-gabriel-munasque-as-general-manager-vs-officer-in-charge-romeo-montefalco-jr-and-maria-consuelo-s-bacay-in-their-capa/

Revenue Memorandum Circular No. 3-2024

Circularizes RA No. 11976 (Ease of Paying Taxes Act) and the Veto Message of President Ferdinand R. Marcos Jr.

Full text: https://shorturl.at/aHYZ1
Annex A (RA 11976): https://shorturl.at/fDFPT
Annex B (Veto Message): https://shorturl.at/csvCR

Revenue Memorandum Circular No. 8-2024

Clarifies the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants

Full text: https://rb.gy/rh3qyq
Annex A: https://rb.gy/99zrrx

Revenue Memorandum Circular No. 9-2024

Clarifies surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)

Full text: https://rb.gy/jm9ydo

Revenue Regulations No. 1-2024

Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposes

Full text: https://rb.gy/e8j0p1

Revenue Memorandum Circular No. 13-2024

Clarifies on the treatment of retirement benefits expense for financial reporting and tax purposes

Full text: https://rb.gy/wgfxll
Annex A: https://rb.gy/d5w9ex
Annex B: https://rb.gy/jq2zqx

Revenue Memorandum Circular No. 14-2024

Ceases the payment of Annual Registration Fee pursuant to Republic Act No. 11976 (Ease of Paying Taxes Act)

Full text: https://rb.gy/jov1st
Advisory: https://rb.gy/8ktp6r

SC Recommends Application of Small Business Exemption Rule in Copyright Infringement Cases |

The Supreme Court has recommended that exemptions for small businesses be considered by Congress in addition to the existing limitations in copyright infringement cases under the Intellectual Property Code of the Philippines.

This was part of the ruling laid down by the Supreme Court’s Third Division in a Decision penned by Associate Justice Maria Filomena D. Singh, denying the petition for review on certiorari filed by Icebergs Food Concepts, Inc. (Icebergs) and Allan John T. Young (Young). The petition challenged the rulings of the Court of Appeals (CA) which had affirmed the Regional Trial Court’s (RTC) Decision finding Icebergs liable for copyright infringement.

Icebergs operates several branches of restaurants in the Philippines. In 2014, a complaint for copyright infringement was filed before the RTC against Icebergs and Young, its President and General Supervisor, by the Filipino Society of Composers, Authors, and Publishers, Inc. (FILSCAP).

The RTC found Icebergs guilty of copyright infringement. This ruling was affirmed by the CA, prompting the present petition.

The Court, applying its 2022 ruling in FILSCAP v. Asprey, reiterated that the act of playing radio broadcasts containing copyrighted music through the use of loudspeakers amounted to public performance, a right that belongs to the copyright holder.

Nevertheless, the Court noted how it should not ignore the far-reaching consequences that the ruling in this case may have on small businesses if no distinction is made between the big businesses, such as the Icebergs restaurants, and the small businesses, such as small eateries, canteens, carinderias, food carts, and the like.

The Court further recommended that the “three-step test” proposed by Associate Justice Alfredo Benjamin S. Caguioa in his Concurring Opinion be considered by Congress.

Read more at https://sc.judiciary.gov.ph/sc-recommends-application-of-small-business-exemption-rule-in-copyright-infringement-cases/

Read the full text of G.R. No. 256091 (Icebergs Food Concepts, Inc. v. FILSCAP, April 12, 2023) at: https://sc.judiciary.gov.ph/256091-icebergs-food-concepts-inc-and-allan-john-t-young-vs- filipino-society-of-composes-authors-and-publishers-inc/

Read the full text of the Concurring Opinion of Associate Justice Alfredo Benjamin S. Caguioa at: https://sc.judiciary.gov.ph/256091-concurring-opinion-justice-alfredo-benjamin-s-caguioa/

SC Declares Fitness Trainers of a Gym Chain as Regular Employees |

When the status of the employment is in dispute, the employer bears the burden to prove that the person whose service it pays for is an independent contractor and not a regular employee

This was reiterated by the Supreme Court’s Second Division during its session on January 22, 2024, as it granted the petition for review filed by Rico B. Escauriaga, Cristine Dela Cruz, Rene B. Severino, Ralph Errol Mercado, and Geraldine Guevarra (collectively, petitioners). The petition challenged the rulings of the Court of Appeals (CA) which had upheld the National Labor Relations Commission’s (NLRC) findings that the petitioners were independent contractors, and not employees of Fitness First Phil, Inc. (Fitness First).

In granting the petition, the Court, through Associate Justice Amy C. Lazaro-Javier, applied the four-fold test governing employer-employee relationship to determine if Fitness First sufficiently proved that petitioners were independent contractors.

The Court found that all four factors were present in the case of the petitioners.

The Court also held that even applying the economic dependence test, where the circumstances of the whole economic activity are considered in the determination of the relationship between employer and employee, the conclusion would still be the same.

Thus, the Court ordered that petitioners be reinstated to their former positions and paid full backwages, separation pay, pro-rata 13th month pay, and attorney’s fees.

Read more at https://sc.judiciary.gov.ph/sc-declares-fitness-trainers-of-a-gym-chain-as-regular-employees/.

Sa mas malaking ipon, mas malaki din ang pwede mong i-cash loan! 👏

Kasabay ng pagdoble ng Pag-IBIG savings ang paglaki ng Pag-IBIG MPL! Borrow up to 80% of your doubled Pag-IBIG savings when you want extra cash. Kaya see the table below na sample ng pwede mong i-loan sa Pag-IBIG Multi-Purpose Loan ⬇️

‘Wag mabaon sa lungkot dahil sa utang. The RPSL program allows you to restructure your loan terms without having to pay the surcharges and penalties.

PAALALA:

JANUARY 25, 2024 po ang deadline ng Filing at Payment ng 4th Qtr Value Added Tax (VAT) Return.

Maari pong mag file sa eBIRForms o eFPS.

FOR MANDATORY MEMBERS: Magkano na ang monthly sa Pag-IBIG ngayong 2024?

With Pag-IBIG's new savings rate in effect this February, see the table below to know your contribution based on the type of your membership.

REMEMBER, your Pag-IBIG Monthly Savings earn dividends and will be given back to you upon maturity as your "lump sum!" Ibig sabihin, bawat pisong hulog mo ay ipon na babalik sa'yo ng mas malaki! 💡

Attention Business Taxpayers!

Payment of the ₱500 Annual Registration Fee (ARF) is no longer required effective January 22, 2024.

In compliance with Republic Act (RA) no. 11976 or the Ease Of Paying Taxes Act

BIR Tax Deadline

20 Saturday
SUBMISSION of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks and Non-Bank Money Transfer Agents — For the Quarter ending December 31, 2023
SUBMISSION of Quarterly Report of Printer — For the Quarter ending December 31, 2023
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) – eFPS & Non-eFPS Filers — Month of December 2023
e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E, D, C, B & A — Month of December 2023

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

LOOK: The Land Bank of the Philippines (LANDBANK) continues to waive fees for fund transfers to other banks via InstaPay and PESONet for transactions worth PHP 1,000 and below.

For interbank fund transfers amounting to more than PHP 1,000, a lowered fixed transaction fee of PHP 15 from the previous rate of PHP 25 will be applied.

Meanwhile, fund transfers between LANDBANK and Overseas Filipino Bank (OFBank) accounts, regardless of the amount, remain free-of-charge.

“We are extending our waiving of fees for small-value online fund transfers to encourage more clients to embrace cashless transactions, in support of the National Government’s thrust of building a cash-lite economy. Beyond the convenience of free fund transfers, customers can also use LANDBANK’s digital platforms for bills payment, cardless withdrawal, and opening of additional deposit account,” said LANDBANK President and CEO Lynette V. Ortiz.

MAGANDANG BALITA

Hindi na po kailangang bayaran ang ANNUAL REGISTRATION FEE! Ito po ay alinsunod sa Rebuplic Act 11976 o Ease of Paying Taxes Act.

Abangan po ang aming advisory ukol dito.