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In 10 November 2020, the Supreme Court en banc promulgated its decision in Gomez v. People, effectively reshaping the tides of judicial policy. In Gomez, the Supreme Court discussed whether the absence of the City Prosecutor’s signature and approval in an Information constitutes a jurisdictional defect that may be raised as a ground for its quashal at any stage of the proceedings.

Perhaps never in the history of the Philippines have we been made to provide personal information as frequently as during this pandemic. Almost everywhere we go, we are required to have our contact tracing apps scanned or we may have to manually fill in some logbook or contact tracing sheets and provide our age, place of residence, e-mail address, contact number, and health and travel information.

It has always been the policy of the Philippines to prioritize the welfare of Filipino workers in the country. Following the mandate of the Labor Code of the Philippines, employers may only engage the services of a non-resident alien upon a determination that there is no Filipino who is competent, able, and willing to perform the services for which the foreign national is desired.

Over the past decade, we have seen the democratization of content creation as social media outfits like Facebook, YouTube, Instagram, and Twitter provide artists, vloggers, influencers, and content creators platforms to express themselves and build personal brands. Accordingly, as more and more consumers began seeking authenticity in the products and services they purchase, the advertising industry gravitated towards collaborating with content creators in marketing brands, giving birth to the era of influencer marketing.

The value-added tax (VAT) is only imposed if the goods or services are “destined” for local consumption. There is no VAT when they are meant for consumption abroad. Our system follows the so-called destination principle insulating exporters and export-oriented enterprises from paying VAT on their local purchases.