Bits of Law

Paying taxes is a responsibility every business owner must take seriously. But let’s be honest—taxes can be confusing. Many small businesses struggle with tax filing, deadlines, and understanding the necessary steps to take. If you’re not careful, mistakes can lead to penalties, legal issues, or even business closure. The good news? Tax compliance doesn’t have to be complicated. This guide will break it down in simple terms, so you can avoid costly mistakes and focus on growing your business.

For Filipinos, the options remain limited to three: annulment, nullity of marriage, and legal separation—categorized under termination of marriages and separation. Divorce falls under the dissolution of marriage.

SOGIE stands for Sexual Orientation, Gender Identity, and Gender Expression. It’s a term used to encompass a person’s identity and how they express themselves concerning their sexuality and gender.

In an increasingly interconnected society, the protection of privacy must keep pace with technological and societal developments. The Philippines continues to build its framework, balancing the right to access information with the right to be left alone. As we observe PAW, it is essential to remember that privacy is more than just a legal concept—it is a fundamental human right that empowers autonomy, dignity, and freedom.

“For a woman who wishes to revert to the use of her maiden name, [she will need] a duly authenticated birth certificate by the PSA: Provided, That she can only revert to her maiden name once and all her other existing identification cards and pertinent documents shall likewise reflect her maiden name,” states Section 5 (f) of the Republic Act 11983, otherwise known as the New Philippine Passport Act or New Passport Law.

It’s election season once again for the Philippines, and in this midterm election, the Filipino vote will elect over 18,000 officials at the national and local levels. As such, our understanding of our electoral rights and their legal basis is essential and highlighted especially for voters to protect their right to choose leaders freely, fairly, and wisely.

The rise of artificial intelligence (AI) in creative fields has raised complex legal questions regarding authorship, originality, and ownership. While it may be conceded that copyright laws worldwide generally require human authorship, AI-generated works pose a great challenge against traditional legal frameworks. This has been manifested in different jurisdictions have taken varying approaches, leading to legal uncertainty.

In celebration of Solo Parents Week, we look at the legal framework that reinforces the rights and entitlements of solo parents under RA 11861. Signed into law in June 04 2022, the measure builds on the foundation of RA 8972, or the Solo Parents Welfare Act, and reflects a more robust and responsive approach to modern family realities.

In the Philippines, benefits come in taxable and non-taxable forms. De minimis benefits are small, non-taxable (neither by income, withholding, nor fringe) compensation/perks given by employers that aim to enhance employee wellbeing and morale per Section 2.78.1 of the Revenue Regulations No. 02-98 (RR No. 2-98), as amended by RR No. 11-18, and Section 33(C) of the National Internal Revenue Code of 1977 (NIRC), as amended by the by the Tax Reform for Acceleration and Inclusion (TRAIN) Law.

Those who make a living solely through compensation income usually don’t have to worry about filing their own income tax returns, as their employer handles it for them. However, many people aspire to gain income from multiple sources, such as freelancing. If you’re thinking of doing the same, you must first learn about the basics of filing an income tax return.