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Requisites for Deduction of Family Home From The Gross Estate

The notion of a family home holds a significant place in the hearts of individuals and families. With this, the National Internal Revenue Code includes a provision allowing a family home as a deduction based on its fair market value. To enjoy this tax benefit, certain requisites must be met.

Functions of the National Cottage Industries Development Authority (Republic Act No. 3470)

The National Cottage Industries Development Authority (NACIDA) is an important government institution dedicated to promoting the cottage industry sector in our country. NACIDA plays a crucial role in driving economic growth, preserving cultural heritage, and empowering local artisans and entrepreneurs.

Functions of the Civil Service Commission (Public Law No. 5 of 1990)

The 1987 Constitution created the CSC as the central personnel agency of the government mandated to establish a career service and promote morale, efficiency, integrity, responsiveness, progressiveness, and courtesy in the civil service. It is a constitutionally created administrative agency that possesses executive, quasi-judicial and quasi-­legislative or rule-making powers. (Republic of the Philippines/Department of Education vs. Eulalia Maneja, G.R. No. 209052, June 23, 2021)