Photo from Pexels | cottonbro studio The following post does not create a lawyer-client relationship between Alburo Alburo and Associates Law Offices (or any of its lawyers) and the reader. It is still best for you to engage the services of a lawyer or you may directly contact and consult Alburo Alburo and Associates Law Read more about Key Takeaways from the New Government Procurement Act (Part XII)[…]
The Supreme Court held that to be convicted of the crime of usurpation of official functions, the following elements must concur:
1. The offender may be a private person or public officer.
2. The offender performs any act pertaining to any person in authority or public officer of the Philippine government, any of its agencies, or of a foreign government.
3. The offender performs the act under pretense of official function.
4. The offender performs the act without being legally entitled to do so.
Republic Act No. 11999, June 13, 2024, shall be known as the “Bulacan Special Economic Zone and Freeport Act”.
BIR Revenue Memorandum Circular No. 074-2024 provides the guidelines and prescribes the mandatory documentary requirements in the processing and grant of claims for issuance of tax credit or cash refund of erroneously or illegally received or collected taxes under Section 204(C), in relation to Section 229 of the NIRC.
Customs Memorandum Order (CMO) No. 09-2024 expands the coverage of the E-TRACC system to include inland and sea transfers, including barge and domestic vessel movements. The order mandates the use of the Electronic Customs Seal (ECS) for cargo transits and outlines the responsibilities of service providers and terminal facilities in monitoring real time cargo movements and accurate cargo information. It also establishes strict documentation and authorization procedures to ensure compliance and prevent unauthorized cargo handling at transit terminals.
The Bureau of Customs issued Customs Memorandum Order (CMO) No. 06-2024 dated April 15, 2024, which contains provisions on collection of duties and taxes due on goods covered by goods declaration manually processed under the informal entry procedure and the miscellaneous fees payable to the Bureau using the Electronic Payment Portal System (ePay), which shall be monitored by the Collection Division of the Ports, the Revenue Accounting Division (RAD), the Statistical Analysis Division (STAD) and other concerned offices in the Bureau.
Under BIR Revenue Regulations No. 017-2024, all persons who have existing contracts with the government shall secure from an updated tax clearance from the BIR certifying that they have no outstanding tax liabilities and that they have duly filed the latest income and business tax returns and paid the corresponding taxes due thereon. Failure to comply with this requirement entitles the government to suspend the final settlement for any goods or services, including infrastructure projects, delivered by the contractor.
Consistent with the country’s obligations under international treaties or agreements, goods may be obtained from domestic or foreign sources and the procurement thereof shall be open to all eligible suppliers, manufacturers and distributors.
In the case of Carnabuci v. Tagaña-Carnabuci, the Supreme Court held that Overseas Filipino workers (OFWs) may still exercise parental authority and even sole custody over their children despite being assigned abroad. The mere fact that a parent is an OFW does not deprive them of their right to exercise parental authority or sole custody.
In the above-entitled case, the Supreme Court reiterated the notable amendments on the Public Land Act and the Property Registration Decree, as embodied in RA 11573.
