Bits of Law

How do you earn your income? A majority of people make a living by gaining employment at a company. By working at a company, you’ll be able to earn compensation income. 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 through freelancing. If you’re thinking of doing the same, you must first learn about the basics of filing an income tax return. What is an Income Tax Return? Income tax refers to the tax on any salary or income, regardless of its source, that corresponds to an income tax rate. According to the BIR, the annual income tax return “summarizes all the transactions covering the calendar year of the taxpayer.” Individuals and enterprises alike must pay their taxes on or before April 15 every year. It’s crucial to follow this deadline to the letter. Depending on the severity, purposely missing your ITR could either result in a fine or a few years of imprisonment. Ensure that you stay on top of your income tax if you’re required to file them yourself. Who is required to and exempted from filing an ITR? As a general rule of thumb, all Filipino citizens with a source of income are required to file an ITR. Aliens and foreigners only need to file an ITR for any sources of income inside the Philippines. Again, employees of companies are still required to file an ITR, but their taxes are usually taken care of by their employers. In specifics, those who are required to file an ITR include: Those who are not required to file an ITR include: What are the methods of filing an ITR? There are many ways you can file your ITR, making it easily accessible for everyone. However, do note that you may be required to use a specific method, depending on your circumstances. 

Because the Philippines currently doesn’t have a divorce law, you may find your options limited if you wish to separate from your spouse. Currently, a separating couple has three options under the Family Code: legal separation, nullity of marriage, or annulment. The best course of action varies case to case. The couple will have to take several factors into account, such as the circumstances of their marriage, the grounds for their separation, the cost of the legal process, and whether they want the marital ties to be severed or not.  In this article, we break down everything you need to know about legal separation, nullity of marriage, and annulment. Nullity of Marriage A Declaration of Nullity of Marriage applies to a marriage that is null and void from the beginning, due to it missing one or more of the essential or formal requisites of marriage. Because the marriage was never valid, the marital ties are severed and both parties will be able to remarry.  Grounds for Nullity of Marriage Again, a married couple can file for nullity of marriage if said marriage is considered void ab initio, or void from the beginning. According to Article 35 of the Family Code, the following marriages fall into this category: In addition to those under Article 35, the following marriages are also considered void from the beginning:  Annulment You can get your marriage annulled if it was valid at first, but because of the existence of the grounds under Article 45 of the Family Code, the marriage will be annulled. This is in contrast to the declaration of nullity of marriage, which can only apply to marriages that are null from the beginning. Grounds for Annulment According to Article 45 of the Family Code, you can get an annulment on any of the following grounds: Process of Annulment and Nullity of Marriage  The main difference between annulment and declaration of nullity of marriage is whether or not the marriage was considered valid from the beginning. Because of this, there are many similarities between the steps in filing for the two separation procedures. With that in mind, here is a rough outline of the steps in filing for annulment of declaration of nullity of marriage. However, note that there will still be differences between the two procedures and that some situations may add or skip over certain steps, depending on the circumstances. Legal Separation Legal separation is a legal remedy for couples suffering from a problematic marriage. It differs from both annulment and declaration of nullity of marriage in that the marriage is still considered valid and subsisting. Because of this, neither party is allowed to remarry in the future.  However, it does allow them to live apart and own separate assets. By doing this, the guilty party cannot inherit any of the innocent party’s assets. One difference between a legal separation, an annulment, and a declaration of nullity of marriage is that legal separations are almost always borne from a conflict between the two parties. In contrast, a separating couple doesn’t necessarily have to have conflict to get annulled or file for a declaration of nullity of marriage. Grounds for Legal Separation The primary purpose of a legal separation is to provide a way for problematic marriages to separate safely, even if the marriage bond is not dissolved. Under Article 55 of the Family Code, one may file a petition for legal separation within 5 years from the time of the occurrence of the following grounds: Process of Legal Separation In contrast to the process of an annulment, legal separation is a more combative court case. Here is an overview of how a legal separation is processed. Note that these steps may vary depending on the situation and circumstances. Conclusion Whether or not the Philippines will ever get a divorce law remains unclear, though there are steps being taken to legalize it. For now, any couple looking to get separated can still consider their existing options carefully, so they can decide which is the best move for them. If you are in need of a lawyer specializing in Family Law, you can contact Sadsad Tamesis Legal and Accountancy Firm’s team of lawyers today.

Have you ever been on the other end of a threat? Many people throw threats left and right without ever meaning to follow up on them. More often than not, they’re are lightly given to friends as a joke. But a serious threat that causes fear or mental disturbance should not be taken lightly. Threats come in three separate categories. These can help differentiate the gravity and intention of each one that you may come across. Here’s what you need to know about the difference between grave threats, light threats, and other light threats. What are Grave Threats? You receive a grave threat if someone threatens to commit a crime that could potentially harm you, your family, or your property. It must amount to some form of legal crime to be considered a grave threat. Grave threats are punishable under Article 282 of the Revised Penal Code. This type is further divided into three categories: An example is from Caluag vs People, G.R. No. 171511, in which the petitioner held a gun to one of the two private complainants and verbally threatened her by uttering, to wit, “Saan ka pupunta gusto mo ito?” What are Light Threats? A light threat does not amount to a crime, but still causes fear or mental disturbance. This type of threat also always comes with a condition that the victim must fulfill. For example, instead of being threatened with murder or property damage, the offender might instead threaten to share the victim’s darkest secret if he/she doesn’t do what the offender says.  Light threats are punishable under Article 282 of the Revised Penal Code. What are Other Light Threats? Finally, other light threats also do not amount to a crime, nor is there ever a condition for the victim to fulfill. The offender should also never have intended to follow through with the threat that he/she made towards the victim. Other light threats are punishable under Article 285 of the Revised Penal Code. An example is from Ignacio vs People, G.R. No. 226991, wherein Ignacio was found guilty of Other Light Threats by brandishing a bolo knife to the private complainants and threatening them with it. No condition was given, and the petitioner never intended to follow through with her threat. If you feel fearful for your safety after receiving a threat, remember that you have the power to seek legal help. Here at Sadsad Tamesis Legal and Accountancy Firm, we will always strive for a positive and just outcome for their clients, for their future and peace of mind. Book a consultation with our team of lawyers today.

Have you written out your will yet? Writing a will isn’t in many people’s minds. Wills aren’t common in the Philippines, and even then, many believe they’re too young to think about it. Unfortunately, death is often unpredictable and can strike the most unlikely of people. A written will can help grieving loved ones figure out how to handle the deceased’s assets and property without worrying about whether they’re going with or against his or her wishes. If a loved one dies without a will, you’ll have to handle their property in accordance with intestate succession. This is in accordance with Article 960 of the Civil Code. Here is a brief guide to intestate succession, so that you know what to expect and how to handle the assets and property of a deceased loved one. 1. What is a will? A will, or a last will and testament, is a legal document dictating how the writer of the will would want his or her assets to be distributed after his or her death. Many choose to divide their assets up to give to any heirs or descendants. They can also give their assets to other family members, non-family members, an organization, or a charity. They can even dictate when these assets should be given to the heirs. A last will and testament will only take effect after the writer’s death. The will must also name an executor, who will handle the distribution of assets.  2. What is intestate succession? The handling of assets is simple enough if the deceased had a will prepared. But what happens when a person dies without having written a will at all? The distribution of assets without a written will is called intestate succession. The law and the state will handle the assets, and will divide and distribute it to a list of certain compulsory heirs. 3. Who are the compulsory heirs in intestate succession? The list of compulsory heirs goes in accordance with priority. Those listed towards the top should have  the closest relationship to the deceased and are as follows: Conclusion Dying without having written a will means that your loved ones wouldn’t know what your intentions were with your assets. As a result, intestate succession may distribute your assets in ways you might not agree with otherwise. It’s a good idea to think of your will as soon as now, especially if your assets are plentiful.  If you plan on writing your will, it’s a good idea to hire an estate lawyer. An estate lawyer can either help you with the process or even write the will on your behalf. He or she can also ensure that your wishes are fully carried out. If you’re looking for an estate lawyer to help you with your will, consider booking a consultation with Sadsad Tamesis Legal and Accountancy Firm’s team of lawyers.

This article is the latter part of a series regarding adoption. Click here to read the first part of this article series. Adoption is a complicated process that needs preparation both before and throughout. However, granting a child a new family and home makes it worth it. Arming yourself with the correct information beforehand will make the process much smoother for you. Now that you know who can adopt, who can be adopted, and the requirements to fulfill, it’s time to look at an overview of the process. This way, you can be several steps ahead and prepare for what’s to come.  1. Pre-Adoption Seminar/Forum The first thing a prospective parent must do is attend a Pre-Adoption Seminar. The DSWD regularly hosts these seminars, which contain crucial information about adoption. Some topics they may tackle during the seminar include another brief rundown on the adoption process and common misconceptions people might have about adopting a child. During these seminars, you’ll be able to connect with a social worker and give the profile of the child you wish to adopt. The social worker will then inform you of the length of the process, the documents needed for the adoption, and other information regarding your application. 2. Collection of Information and Analysis of the Applicant’s Motive Once you have submitted your application, a social worker will collect your information. The National Authority for Child Care (NACC) aims to approve applicants who can prove they can sufficiently care for and provide for an adopted child. This data collection is done to analyze your motivation for applying to adopt. 3. Submission of Oath, Application Form, and all other documents If you’ve prepared your requirements beforehand, this step is easy. You must submit your application form, all other documents, and oath to the NACC. The oath refers to The Undertaking and Oath Regarding Complete and Accurate Information on Prospective Adoptive Parents. It is an oath you must take and sign, indicating all the information you have provided is true and accurate. 4. Analysis of Requirements & Home Study Report Once you’ve submitted your application and other requirements, you’ll have to wait up to ten (10) working days as your assigned social worker goes through and analyzes your documents. If your requirements are satisfactory, the social worker will arrange your home visit. 5. Home Study Report  After the home visit, your assigned social worker will create a Home Study Report (HSR). This report thoroughly analyzes the prospective parents’ household and background. It includes the household members’ psychological, psychosocial, and medical information. It would also have the social-cultural and economic conditions of the household. The social worker must analyze all of these factors to determine if the household is suitable for the adoptee to grow up in.  6. RACC Social Worker Review and Recommendation All of the documents from and about the prospective parents are then gathered and sent to a social worker of the Regional Alternative Child Care Office (RACCO) for review. Note that this process can take up to fifteen (15) business days. Once approved, the social worker will create a recommendation letter and send it to a RACCO officer. 7. Presentation and Interview with RCPC Once the RACCO officer approves your documents, he or she will schedule you for a presentation and interview with the Regional Child Placement Committee (RCPC). If you pass the interview, the RCPC will endorse your approval and inclusion to the National Roster of Approved Applicants to the RACCO Head. 8. Final Approval Finally, once you’re on the National Roster of Approved Applicants, the RACCO social worker will inform you of the decision regarding the adoption application. If you pass, you’ll finally be the legal guardian of the adoptee. Once you’ve completed every step in the process, the only thing left for you to do is to welcome your child into their new home.  If you require legal advice, consider visiting sadsadtamesislaw.com and setting up a consultation with our team of lawyers.