Publications

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.

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.

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.

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.

To mitigate the dire financial and economic effects brought about by the COVID-19 pandemic, Congress enacted Republic Act No. 11534 otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act or CREATE.