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The Supreme Court decides: The Court ruled in favor of Manila Peninsula, holding that the additional conditions imposed by the circulars were invalid.

In this case, the Supreme Court addressed the validity of Revenue Memorandum Circulars No. 46-2008 and No. 31-2011, which imposed additional requirements for VAT zero-rating on services provided to entities engaged in international air transport operations. Manila Peninsula argued that VAT zero-rating for such services required only two conditions: the service must be provided by a VAT-registered service provider in the Philippines and rendered to persons engaged in international air transport. In contrast, the CIR contended that the additional conditions stipulated in the circulars—namely, that the services must pertain to the transport of goods or passengers directly from a Philippine port to a foreign port without stopping at any other Philippine port—were also required.

Elements and Types of Illegal Recruitment

Illegal recruitment is any act of canvassing, enlisting, contracting, transporting, utilizing, hiring, or procuring workers and includes referring, contract services, promising or advertising for employment abroad, whether for profit or not, when undertaken by non-licensee or non-holder of authority. There are two types of illegal recruitment: simple and illegal recruitment as economic sabotage.

When may illegitimate children use the surname of their father?

xxx it is clear that the general rule is that an illegitimate child shall use the surname of his or her mother. The exception provided by RA 9255 is, in case his or her filiation is expressly recognized by the father through the record of birth appearing in the civil register or when an admission in a public document or private handwritten instrument is made by the father. In such a situation, the illegitimate child may use the surname of the father. (Grace Grande v. Antonio, G.R. No. 206248, February 18, 2014)

Upon whose life or health does a person have an insurable interest in?

Section 10 of the Insurance Code indeed provides that every person has an insurable interest in his own life. Section 19 of the same code also states that an interest in the life or health of a person insured must exist when the insurance takes effect, but need not exist thereafter or when the loss occurs.

The Supreme Court decides: Overall, PHIC’s disbursements of allowances lacked formal authorization and did not comply with relevant regulations, undermining their legality and prompting the disallowance.

The case revolves around the legality of benefits granted by the Philippine Health Insurance Corporation (PHIC) under Notices of Disallowance (NDs). The central issue is whether PHIC had the authority to grant these benefits, which include productivity bonuses and allowances, beyond its standard compensation.

DTI Business Registration vs. SEC Company Registration

It is necessary to register your business with the DTI to provide it with a legal identity and gain the rights to use your business name. However, a business name (BN) registration is not a license to operate a business.
On the other hand, it is essential for a business to register with the SEC in order for them to be treated as a legal or judicial entity.