Law School Tip: How to Improve Your Handwriting in 5 Simple Ways

In Philippine law schools, students are expected not just to answer their exams well. They need to WRITE them too in, at least, a readable format. And believe it or don't, handwriting is one of the major factors that determine a Filipino barrister's chance of passing the bar. Not sure with other legal education systems, …

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Law School Tip: How Much Caffeine is Safe to Drink Everyday?

AUTHOR'S NOTE: This article or blog post contains general health information. Whatever medical information that may be found here is in no way a medical advise and should not be treated as such. You must not rely on this article for medical advise or use this as an alternative to a licensed physician's opinion. If you …

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Law School Tips: 8 Practical Ways to Achieve a Consistent Bedtime Routine

AUTHOR'S NOTE: This article or blog post contains general health information. Whatever medical information that may be found here is in no way a medical advise and should not be treated as such. You must not rely on this article for medical advise or use this as an alternative to a licensed physician's opinion. If you …

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Law School Tips: 7 Benefits of Sleeping and Waking Up Early

AUTHOR'S NOTE: This article or blog post contains general health information. Whatever medical information that may be found here is in no way a medical advise and should not be treated as such. You must not rely on this article for medical advise or use this as an alternative to a licensed physician's opinion. If you …

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“Exports Sales” of Omnibus Investment Code of 1987 are Zero-Rated Sales Under the NIRC

Paragraph (2)(a)(2) of Section 106 of the National Internal Revenue Code (NIRC), as amended by the Tax Reform for Acceleration and Inclusion (TRAIN) Act (TRAIN Law), provides that those considered as "export sales" under Executive Order No. 226, otherwise known as the Omnibus Investment Code of 1987, shall be considered as "export sales" subject to …

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What are “Incidental Transactions” Subject to Value-Added Tax (VAT) Under the National Internal Revenue Code (NIRC) of the Philippines?

The law provides certain transactions that are subject of the Value-Added Tax (VAT) as defined and provided for by the National Internal Revenue Code. Included in these transactions are "incidental" ones, which, although not done in the manner as described by the Code, are still subject of the twelve per centum (12%) VAT. At the …

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Del Castillo vs. People (G.R. No. 185128)

In considering a criminal case, it is critical to start with the law’s own starting perspective on the status of the accused – in all criminal prosecutions, he is presumed innocent of the charge laid unless the contrary is proven beyond reasonable doubt.   FACTS Pursuant to a confidential information that Ruben Del Castillo (petitioner) …

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What is Proof Beyond Reasonable Doubt?

The Supreme Court, in Del Castillo vs. People, defined proof beyond reasonable doubt in this wise: Proof beyond reasonable doubt, or that quantum of proof sufficient to produce a moral certainty that would convince and satisfy the conscience of those who act in judgment, is indispensable to overcome the constitutional presumption of innocence. In all criminal prosecutions, our …

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