A letter of authority is the authority given to the appropriate revenue officer assigned to perform assessment functions. Under the provisions of the National Internal Revenue Code (NIRC), only the Commissioner on Internal Revenue (CIR) and his duly authorized representatives may issue the LOA.

Under the New Government Procurement Act, within a period of not exceeding ten (10) calendar days from the determination and declaration by the Bids and Awards Committee (BAC) of the Lowest Calculated Responsive Bid (LCRB), Highest Rated Responsive Bid (HRRB), or Most Economically Advantageous Responsive Bid (MEARB) as the case may be, and the recommendation of the award, the Head of Procuring Entity (HoPE) or the duly authorized representatives shall approve or disapprove the said recommendation. In case of approval, the HoPE or the duly authorized representative shall immediately issue the Notice of Award to the bidder with the LCRB, HRRB or MEARB.

The year 2024 revealed various illegal activities involving the Philippine Offshore Gaming Operators (POGOs), Internet Gaming Licensees (IGL) and other Offshore Gaming Licensees, such as human trafficking, money laundering, kidnapping, etc. Therefore, in view of maintaining the peace and order in the Philippines and to protect the life, liberty, and property, and promote general welfare of the Filipinos, Executive Order (EO) No. 74 was issued by President Ferdinand R. Marcos, Jr., ordering the immediate ban of POGOs, IGLs and other Offshore Gaming Licensees in the Philippines.

The Philippines is a State Party to the Montreal Convention of 1999 (MC99), which governs international carriage by air. The Convention delineates the liabilities of the carrier and the extent of compensation for damage in specific instances. It applies to all international carriage of persons, baggage, or cargo performed by aircraft for reward and to gratuitous carriage by aircraft performed by an air transport undertaking.

In the case of Ollesca vs. COMELEC, G.R. No. 258449, July 30, 2024, the Supreme Court reiterated that financial capacity to sustain the rigors of waging national campaign, membership in a political party, being known nationwide, and the probability of success do not by themselves determine the existence of a bona fide intention to run for public office under Section 69 of the Omnibus Election Code, the lack of which may characterize an electoral candidate as a nuisance candidate.

Financial institutions, particularly banks, play a vital role in the country’s economic growth. Therefore, Republic Act (RA) No. 8791 or “The General Banking Law of 2000” was enacted to implement the State’s policy to promote and maintain a stable and efficient banking and financial system that is globally competitive, dynamic and responsive to the demands of a developing economy.

Jurisprudence establishes the proper standard for determining whether seafarers are entitled to overtime pay. The correct criterion in determining whether or not sailors are entitled to overtime pay is not, therefore, whether they were on board and cannot leave ship beyond the regular eight working hours a day, but whether they actually rendered service in excess of said number of hours.

Under the New Government Procurement Act, post qualification in procurement is the stage where the bidder with the Lowest Calculated Bid (LCB), or the Most Economically Advantageous Bid (MEAB), in the case of Goods and Infrastructure Projects, or the Highest Rated Bid (HRB), in the case of Consulting Services, undergoes verification and validation whether it has passed all the requirements and conditions as specified in the Bidding Documents.