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Revenue Regulations No. 7-2024: VAT Invoice as Evidence of Sale and/or Leasing of Properties issued to Customers in the Ordinary Course of Trade or Business

On March 22, 2024, the Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) No. 7-2024, implementing the amendments on Registration Procedures and Invoicing Requirements found in the amended Tax Code, in relation to the Ease of Paying Taxes (EOPT) Act.
Among the notable provisions in RR No. 7-2024 is that a Value-Added Tax (“VAT”) Invoice shall be evidence of the sale of goods and/or properties and the sale of services and/or leasing of properties issued to customers in the ordinary course of trade or business – whether these be cash sales or on account (credit) or charge sales.

Key Takeaways from the New Government Procurement Act (PART I)

The New Government Procurement Act (NGPA) or Republic (RA) No. 12009 was enacted in line with the declared policy of the State to promote the ideals of good governance with a view towards transparency, competitiveness, efficiency, proportionality, accountability, public monitoring, procurement, professionalization, sustainability, and value for money in government procurement.

Outright Confiscation of Patently Fake Certificate of Title LRA Circular No. 14-2023

To support the mandate of the LRA to preserve the integrity of the land registration process, protect the sanctity of the Torrens System, and act as the central repository records relative to the original registration of land titled under the Torrens System, including the subdivision and consolidation plans of titled lands and, through the Register of Deeds (RD) nationwide, be the repository of records of instrument affecting registered and unregistered land, on November 14, 2023, the Land Registration Authority (LRA) issued LRA Circular No. 14-2023, which provides for the outright confiscation of patently fake certificate of title.

The Supreme Court decides: When there are conflicting medical findings between the company-designated physician and the seafarer’s physician of choice, the seafarer shall subsequently request for a referral to a third doctor.

In the case of Teodoro B. Bunayog vs. Foscon Shipmanagement Inc.,/ Green Maritime Co., Ltd.,/ Evelyn M. Defensor, G.R. No. 253480, April 25, 2023, consistent with the Court’s constitutional mandate to afford full protection to labor, the Court laid down guidelines to govern the disability benefits claims where the seafarer requests for a third doctor referral.

Key Takeaways of the Investors’ Lease Act

Section 2 of Republic Act No. 7652 or the Investors’ Lease Act provides for the States policy to encourage foreign investments consistent with the constitutional mandate to conserve and develop our own patrimony. Therefore, the State hereby adopts a flexible and dynamic policy on the granting of long-term lease on private lands to foreign investors for the establishment of industrial estates, factories, assembly or processing plants, agro-industrial enterprises, land development for industrial, or commercial use, tourism, and other similar priority productive endeavors.

Can a Non-Lawyer appear in proceedings before the Labor Arbiter or National Labor Relations Commission?

In Kanlaon vs. NLRC, G.R. No. 126625, September 18, 1997, the Supreme Court ruled that as a general rule, only lawyers are allowed to appear before the Labor Arbiter and the National Labor Relations Commission in cases before them. However, Article 228 of the Labor Code, as amended, provided for certain exceptions.

What is the 30-day Single Entry Approach (SENA) Mandatory Conciliation and can parties be absent during mandatory conciliation?

By virtue of the mandate of Section 3, Article XIII of the 1987 Constitution on the preferential use of voluntary modes of dispute settlement, Article 211 of the Labor Code, as amended, the Alternative Dispute Resolution (ADR) Act of 2004 and Executive Order No. 523 instituting the use of ADR for the speedy resolution of all disputes before all administrative bodies of the Executive Department, and TIPC Resolution No. 3, series of 2010, the Secretary of Labor and Employment pursuant to Article 5 of the Labor Code of the Philippines, as amended, issued DOLE DEPARTMENT ORDER NO. 107-10, November 03, 2010, setting forth the guidelines governing the Single Entry Approach for all DOLE cases.