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COVID-19 as a Fortuitous Event and Its Implications on Contractual Obligations

The coronavirus disease 2019 (COVID-19) is a novel and highly infectious disease which was unknown before the outbreak began in Wuhan, China last December. However, in 2020, the rapid spread of the contagious disease claimed thousands of lives worldwide causing global alarm and pandemonium. Thus, on March 11, the World Health Organization was constrained to characterize COVID-19 as a pandemic.

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Tax Advisory on Extension of Deadlines

The Bureau of Internal Revenue issued Revenue Regulations (RR) No. 7-2020 pursuant to Section 4(z) of the Republic Act No. 11469, otherwise known as “Bayanihan to Heal As One Act” (RA No. 11469). The RR was promulgated as a temporary emergency measure to provide relief to taxpayers who are unable to submit, file and/or pay the necessary documents and/or taxes required under the Tax Code.

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Life Blood of the Government Amid the COVID-19 Pandemic

These days, the future appears blurry due to COVID-19. We, in the Philippines, have not been spared from its ill-effects. With the enhanced community quarantine (ECQ) and other preventive measures being implemented, the usual routines of students, workers and businessmen stopped. Our daily lives drastically changed. Worse, most of the households and businesses are incurring bills without earning any income.

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Coping with COVID-19

The World Health Organization (WHO) has declared the coronavirus disease 2019 (COVID-19) a pandemic and people around the globe are understandably very worried, if not in a state of panic. In the Philippines, in an effort to quell the upward surge in infections similar to what is happening in other countries, President Rodrigo R. Duterte initially ordered a “community quarantine” of the National Capital Region (NCR) effective March 15 until April 1.

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Refusing to Turn A Blind Eye: Implementing the Philippine Marrakesh Regulations to Benefit the Blind

The 1987 Constitution requires the State to protect and promote the right of all citizens to quality education at all levels, and to take appropriate steps to make such education accessible to all. It reflects the State’s policy to adopt a more inclusive educational institution that does not discriminate against the underprivileged and persons with special needs.

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The Conversion of An Ordinary Stock Corporation to A One Person Corporation

With the end in view of keeping abreast of changing times and easing doing business in the Philippines, the Revised Corporation Code (RCC) introduced the concept of a corporation with a single stockholder. Under the RCC, a natural person, trust, or an estate can now establish a One Person Corporation (OPC).

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