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

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Linggo ng Musikang Pilipino

“What makes LMP 2024 different from the previous celebrations is that it has a more ‘back-to-basics’ vibe and ‘keeping-it-simple’ feel…The focus and emphasis are really on listening to and appreciating different artists sharing their music and their stories in intimate settings. Our LMP this year is not really focused on the spectacle but rather more on highlighting the artist and the song.”

VAT Invoice under the Ease of Paying Taxes (EOPT) Act and its implementing rules and regulations

“A VAT-registered person shall issue a VAT Invoice for every sale, barter, exchange, or lease of goods or properties, and for every sale, barter, or exchange of services.” (Section 113, National Internal Revenue Code of 1997 as amended by Section 21, Ease of Paying Taxes Act)

What are the applicable rules on non-paying passengers?

This duty of extraordinary diligence applies regardless of whether the passenger pays a fare (as a paying passenger) or rides gratuitously (without charge). Nonetheless, the law also provides that when a passenger is carried gratuitously, a stipulation limiting the common carrier’s liability for negligence is valid, but not for wilful acts or gross negligence.

Why are the Payment of Taxes Necessary?

Paying taxes is a fundamental aspect of everyday life for individuals and businesses alike, serving as a cornerstone of modern society’s functioning and development. The consequences of not paying taxes can have profound impacts on both individuals and society as a whole. As Benjamin Franklin said, “…but, in this world, nothing is certain except death and taxes”.

Understanding Psychological Incapacity as a Ground for Nullification of Marriage

We hold that henceforth separation pay shall be allowed as a measure of social justice only in those instances where the employee is validly dismissed for causes other than serious misconduct or those reflecting on his moral character. Where the reason for the valid dismissal is, for example, habitual intoxication or an offense involving moral turpitude, like theft or illicit sexual relations with a fellow worker, the employer may not be required to give the dismissed employee separation pay, or financial assistance, or whatever other name it is called, on the ground of social justice (Philippine Long Distance Telephone Co. v. NLRC, G.R. No. 80609 August 23, 1988)

The Supreme Court decides: In conclusion, the petitioner’s failure to substantiate his claim with concrete evidence precludes him from receiving total and permanent disability benefits. The court emphasizes that justice must be based on established facts, applicable law, and existing legal precedents, ensuring fairness to both parties involved.

It is crucial to note that the petitioner’s repatriation was not due to medical reasons but was part of a group transfer to another vessel. Upon his return to the Philippines, the respondent informed him of plans to transfer him to another vessel to fulfill his contract, indicating that his disembarkation was not medically motivated.