Promissory estoppel may arise from the making of a promise, even though without consideration, if it was intended that the promise should be relied upon, as in fact it was relied upon, and if a refusal to enforce it would virtually sanction the perpetration of fraud or would result in other injustice. Promissory estoppel presupposes the existence of a promise on the part of one against whom estoppel is claimed. The promise must be plain and unambiguous and sufficiently specific so that the court can understand the obligation assumed and enforce the promise according to its terms.

A new law was enacted discontinuing the use of the mother tongue as medium of instruction for young learners from kindergarten to the first three years of elementary education.

Article 178 of the Family Code provides that legitimation shall take place by a subsequent valid marriage between parents. The annulment of a voidable marriage shall not affect the legitimation.

On October 30, 2024, the President Ferdinand R. Marcos Jr. issued Proclamation No. 727 declaring the list of regular holidays and special days for this new year, 2025.

Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of R.A. No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”, these Regulations are hereby promulgated to implement Section 112 (C) of the Tax Code on the risk-based approach in verifying VAT refund claims, Section 112 (D) of the Tax Code on the liabilities in case of disallowance by the Commission on Audit (COA), Section 76 (C) of the Tax Code on the refund of unutilized excess income tax credit in case of dissolution or cessation of business, Section 204 (C) of the Tax Code on the processing of tax refund, and Section 229 of the Tax Code on the policies for judicial claims.

Under the National Internal Revenue Code (NIRC) of the Philippines, any person – natural or juridical, and resident or non-resident – who transfers or causes to transfer property by gift must pay the donor’s tax. The donor’s tax is paid upon filing of the Donor’s Tafx Return, which must be made within 30 days after the date when the gift was made or completed.

Donor’s tax is an excise tax imposed on the privilege to transfer property by way of gift inter vivos based on a pure act of liberality without any or less than adequate consideration and without any legal compulsion to give.

Being able to serve the country definitely has its perks. One of them is the privilege of receiving various bonuses, which prove to be very helpful, especially in this time of gift-giving and joyful celebrations.