ALBURO ALBURO AND ASSOCIATES LAW OFFICES ALBURO ALBURO AND ASSOCIATES LAW OFFICES

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Employers’ Duties, Responsibilities, Liability, and Incentives under the Occupational Safety and Health Standards Law

The State shall ensure a safe and healthful workplace for all working people by affording them full protection against all hazards in their work environment. It shall ensure that the provisions of the Labor Code of the Philippines, all domestic laws, and internationally-recognized standards on occupational safety and health are being fully enforced and complied with by the employers, and it shall provide penalties for any violation thereof. (Section 1, Republic Act No. 11058)

National ID and Registration to Philippine Identification System (PhilSys) (Republic Act No. 11055)

The PhilID is a nontransferable card which shall be preferably be issued to all citizens or resident aliens registered under the PhilSys subject to the guidelines to be issued by the Philippine Statistics Authority. (Section 6[c] of the Philippine Identification System Act of Republic Act No. 11055)

Force and Effect of BIR Rulings and Revenue Regulations

The Tax Code vested separate and distinct powers on the Department of Finance and the Bureau of Internal Revenue. To carry out their powers under this law, they promulgate various issuances such as revenue regulations, revenue memorandum orders, revenue memorandum rulings, revenue memorandum circulars, and BIR rulings. In any event, these two agencies are the primary agencies for the enforcement of tax laws. (The Philippine Stock Exchange, Inc. et al. vs. Secretary of Finance, G.R. No. 213860, July 05, 2022)

Technical Education and Skills Development Authority (Republic Act No. 7796)

It is the policy of Republic Act No. 7796 or the Technical Education and Skills Development Authority (TESDA) Act of 1994 to provide relevant, accessible, high quality and efficient technical education and skills development in support of the development of high-quality Filipino middle-level manpower responsive to and in accordance with Philippine development goals and priorities. (Section 2, Republic Act No. 7796)

Pyramiding and Ponzi Schemes

“Chain distribution plans” or “pyramid sales schemes” means sales devices whereby a person, upon condition that he makes an investment, is granted by the manufacturer of his representative a right to recruit for profit one or more additional persons who will also be granted such right to recruit upon the condition of making similar investments: Provided, That the profits of the person employing such a plan are derived primarily from the recruitment of other persons into the plan rather than from the sale of consumer products, services, and credit. (Article 4[k] of The Consumer Act of the Philippines)