Amicus Curiae

CREATE and the VAT Passed on to Export Oriented Enterprises

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.

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COVID-19: Occupational and Work-Related Disease

More than a year into the COVID-19 pandemic, it is already indubitable by now that the adverse impact is not only on the health and safety of the populace but their livelihood as well. The Philippines in particular, has imposed one of the longest, if not the longest, lockdowns and this has taken a heavy and serious toll on the economy.

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The State of COVID-19 Vaccine Procurement by the Private Sector in the Philippines

The vaccination program in the Philippines is currently underway, but it seems that the
virus is spreading faster than the government can vaccinate its people. One of the
solutions proposed to ease the burden from the government and augment its current
efforts is to allow the private sector to procure and import vaccines directly from the
manufacturers and pharmaceutical companies. However, the current Philippine
regulations on the sale and importation of vaccines makes this challenging.

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The Exigency of Punishing Vax Line Jumpers

The surge in the COVID-19 cases in the country comes with an increase in the morbidity and mortality rate. To curb the devastating effects of the virus, one concrete solution is to vaccinate the populace against the SARS CoV-2 virus. The limited supply of the vaccines, however, led the National Government to come up with a Deployment and Vaccination Plan for COVID-19 Vaccines, listing the priority population groups who can first benefit from the vaccine rollout.

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The Supreme Court’s New Perspective on an Old Issue

On Nov. 11, 2020, the Supreme Court promulgated a landmark decision involving the fundamental equality between women and men before the law. In Alanis v. Court of Appeals, the Supreme Court ruled on a legitimate child’s right to use and adopt his mother’s maiden name — a matter which not only allows a legal option for the use of a surname, but also elevates the level of mothers from a legal perspective.

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