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CODE OF COMMERCE OF THE PHILIPPINES
January 8th, 2010COMMERCIAL CONTRACTS FOR TRANSPORTATION
ARTICLE 349. A contract of transportation by land or water ways of any kind shall be considered commercial:
1. When it has for its object merchandise or any article of commerce.
2. When, whatever its object may be, the carrier is a merchant or is habitually engaged in transportation for the public.
ARTICLE 350. The shipper as well as the carrier of merchandise or goods may mutually demand that a bill of lading be made, stating:
1. The name, surname and residence of the shipper.
2. The name, surname and residence of the carrier.
3. The name, surname and residence of the person to whom or to whose order the goods are to be sent or whether they are to be delivered to the bearer of said bill.
4. The description of the goods, with a statement of their kind, of their weight, and of the external marks or signs of the packages in which they are contained.
5. The cost of transportation.
6. The date on which shipment is made.
7. The place of delivery to the carrier.
8. The place and the time at which delivery to the consignee shall be made.
9. The indemnity to be paid by the carrier in case of delay, if there should be any agreement on this matter.
ARTICLE 351. In transportation made by railroads or other enterprises subject to regulation rate and time schedules, it shall be sufficient for the bills of lading or the declaration of shipment furnished by the shipper to refer, with respect to the cost, time and special conditions of the carriage, to the schedules and regulations the application of which he requests; and if the shipper does not determine the schedule, the carrier must apply the rate of those which appear to be the lowest, with the conditions inherent thereto, always including a statement or reference to in the bill of lading which he delivers to the shipper.
ARTICLE 352. The bills of lading, or tickets in cases of transportation of passengers, may be diverse, some for persons and others for baggage; but all of them shall bear the name of the carrier, the date of shipment, the points of departure and arrival, the cost, and, with respect to the baggage, the number and weight of the packages, with such other manifestations which may be considered necessary for their easy identification.
ARTICLE 353. The legal evidence of the contract between the shipper and the carrier shall be the bills of lading, by the contents of which the disputes which may arise regarding their execution and performance shall be decided, no exceptions being admissible other than those of falsity and material error in the drafting.
After the contract has been complied with, the bill of lading which the carrier has issued shall be returned to him, and by virtue of the exchange of this title with the thing transported, the respective obligations and actions shall be considered cancelled, unless in the same act the claim which the parties may wish to reserve be reduced to writing, with the exception of that provided for in Article 366.
In case the consignee, upon receiving the goods, cannot return the bill of lading subscribed by the carrier, because of its loss or of any other cause, he must give the latter a receipt for the goods delivered, this receipt producing the same effects as the return of the bill of lading.
ARTICLE 354. In the absence of a bill of lading, disputes shall be determined by the legal proofs which the parties may present in support of their respective claims, according to the general provisions established in this Code for commercial contracts.
ARTICLE 355. The responsibility of the carrier shall commence from the moment he receives the merchandise, personally or through a person charged for the purpose, at the place indicated for receiving them.
ARTICLE 356. Carriers may refuse packages which appear unfit for transportation; and if the carriage is to be made by railway, and the shipment is insisted upon, the company shall transport them, being exempt from all responsibility if its objections, is made to appear in the bill of lading.
ARTICLE 357. If by reason of well-founded suspicion of falsity in the declaration as to the contents of a package the carrier should decide to examine it, he shall proceed with his investigation in the presence of witnesses, with the shipper or consignee in attendance.
If the shipper or consignee who has to be cited does not attend, the examination shall be made before a notary, who shall prepare a memorandum of the result of the investigation, for such purposes as may be proper.
If the declaration of the shipper should be true, the expense occasioned by the examination and that of carefully repacking the packages shall be for the account of the carrier and in a contrary case for the account of the shipper.
ARTICLE 358. If there is no period fixed for the delivery of the goods the carrier shall be bound to forward them in the first shipment of the same or similar goods which he may make point where he must deliver them; and should he not do so, the damages caused by the delay should be for his account.
ARTICLE 359. If there is an agreement between the shipper and the carrier as to the road over which the conveyance is to be made, the carrier may not change the route, unless it be by reason of force majeure; and should he do so without this cause, he shall be liable for all the losses which the goods he transports may suffer from any other cause, beside paying the sum which may have been stipulated for such case.
When on account of said cause of force majeure, the carrier had to take another route which produced an increase in transportation charges, he shall be reimbursed for such increase upon formal proof thereof.
ARTICLE 360. The shipper, without changing the place where the delivery is to be made, may change the consignment of the goods which he delivered to the carrier, provided that at the time of ordering the change of consignee the bill of lading signed by the carrier, if one has been issued, be returned to him, in exchange for another wherein the novation of the contract appears.
The expenses which this change of consignment occasions shall be for the account of the shipper.
Legal Forms: Answer (for Rossy)
December 3rd, 2009ANSWER WITH SPECIAL AND AFFIRMATIVE DEFENSES AND COUNTERCLAIM
SAMPLE:
(Caption and Title)
ANSWER
COMES NOW, the defendant, through the undersigned counsel, in the above-entitled case and to this Honorable Court most respectfully alleges:
1. Defendant admits averment in paragraphs 1,2 and 3 of the complaint;
2. Defendant specifically denies the allegation in paragraph 4 of the complaint, the truth being that (fact being claimed by the defendant as the true state of facts or truth in the special and affirmative defenses herein set forth):
3. Defendant has no knowledge or information to form a belief as to the truth of the averment in paragraphs 5, 6, 7 and 8 of the complaint
By way of special and affirmative defenses, the defendant avers:
1. The obligation has been paid
2. The cause of action has prescribed
By way of counterclaim, defendant alleges:
1. That by virtue of this unwarranted and malicious act initiated by the plaintiff, the defendant was forced to engage the services of counsel in the sum of twenty-thousand pesos (P20,000).
PRAYER
WHEREFORE, it is respectfully prayed that the complaint be dismissed and defendant be awarded the amount of __________ pesos (P _________).
Other equitable reliefs are likewise prayed for.
Place and date.
Signature of Counsel
VERIFICATION
CERTIFICATION AGAINST FORUM SHOPPING
PROOF OF SERVICE
MUST KNOW: Sex causes Cervical Cancer
November 20th, 2009YEZ! It is really worth adjusting one’s time to ‘write’ and especially read about this topic. People in the noble medical profession has recently launched campaigns to spread the news regarding cervical cancer awareness. Among the many possible causes of cervical cancer, the most important risk factor is infection with a virus known as HPV (human papilloma virus).
HPV is really a group of more than 100 related viruses that can infect cells on the surface of the skin. There are different kinds of HPV, some causes genital warts and others causes cervical cancer. HPV is passed on from person to another through sexual contact. HPV is passed from one person to another by skin-to-skin contact such as vaginal, anal, or oral sex. But sex isn’t the only way to spread HPV from one person to person. All that is needed is for there to be skin-to-skin contact with an area of the body infected with HPV. Mere touching, rubbing, or feeling the organ may pass HPV to your partner, therefore, abstinence from penetration alone will not guarantee safety from HPV.
The use of condom during penetrative sex reduces the risk of a woman becoming infected with HPV. Using condoms also reduces the chance of a woman developing precancerous changes in the cervix if she has HPV infection. High risk types of HPV can cause changes in the cells covering the cervix that make them more likely to become cancerous in time.
Up to 8 out of 10 people (80%) in the UK are infected with the HPV virus at some time during their lifetime. For many people, the virus causes no harm and goes away without treatment. While there is no cure for HPV, the abnormal cell growth they cause can be treated. Vaccines have been made that will prevent infection with some types of HPV.
Government Financed Ads a.k.a ‘Infomercials’
November 13th, 2009Direct Violation of the Laws against Premature Campaigning and Corruption
www.Shobeceo.com
OVERVIEW
Prof. Randolf S. David once asked, “What kind of rules do we need so that the merely popular do not get the power to decide for the entire nation?” This question recognizes the fact that Philippine politics has become a popularity contest wherein a famous candidate has somehow higher chances of winning. The people do not care about the platforms of the politicians. The voters do not cast their votes based on the substance of the candidate but on the basis of popularity. “For it has long been the case that suitability for public office in our country is decided not by one’s credentials or experience, but rather by one’s media projection.” Dr. Florangel Rosario Braid, the President of the Asian Institute of Journalism and Communication said, “the marriage between media and politics and the economy has shaped the culture of our politics.”
Only those who can maintain their fame get to stay in the position. This reality in the Philippine setting opens the door to graft and corrupt practices. Politicians have used the mainstream media to boost their public appearances and make the people aware that they (the politicians) are present and available for public consumption. “No longer content with speeches or press releases, they now stage, through press conferences, the grandness of public affairs and the heroism of their civic apostolate. In their hands, statecraft becomes synonymous with media visibility.”
Funds that could have been useful for other public purposes are diverted for personal gain by unscrupulous public officials who wish to stay in power or gain more of it by having government money spent for their ‘early campaigns’. This is usually made more rampant before elections take place. Massive propaganda is being used as leverage in order to retain publicity and popularity of those who seek to run for office in the next elections. Those seated in the public office takes undue advantage of their incumbency and use public funds to support their premature campaigning, which erodes public trust. Hence the need to study the manner by which this government financed advertisements are approved.
This paper shall check whether there are sufficient rules and guidelines set before the government approves and gives financing to a particular advertisement. It shall also examine the accountability of people involved in such approval or of those whose faces are shown in the advertisements. The paper shall analyze whether there are laws violated by such practice. If there are existing laws, analysis of their efficiency shall be conducted for as observed, the practice has caused great distress to the public at large. If there are none as of yet, then the proponents shall recommend the enactment of laws, rules, or guidelines that could prevent the abovementioned misuse of public funds. shobeceo
RR NO. 16-05
November 13th, 2009September 1, 2005
REVENUE REGULATIONS NO. 16-05
SUBJECT : Consolidated Value-Added Tax Regulations of 2005
TO : All Internal Revenue Officers and Others Concerned
Pursuant to the provisions of Secs. 244 and 245 of the National Internal Revenue Code of 1997, as last amended by Republic Act No. 9337 (Tax Code), in relation to Sec. 23 of the said Republic Act, these Regulations are hereby promulgated to implement Title IV of the Tax Code, as well as other provisions pertaining to Value-Added Tax (VAT). These Regulations supersedes Revenue Regulations No. 14-2005 dated June 22, 2005. ACIESH
Coverage, Nature, Basis, and Rate of Value-Added Tax (VAT)
SECTION 4.105-1. Persons Liable. — Any person who, in the course of his trade or business, sells, barters, exchanges or leases goods or properties, or renders services, and any person who imports goods, shall be liable to VAT imposed in Secs. 106 to 108 of the Tax Code.
However, in the case of importation of taxable goods, the importer, whether an individual or corporation and whether or not made in the course of his trade or business, shall be liable to VAT imposed in Sec. 107 of the Tax Code.
“Person” refers to any individual, trust, estate, partnership, corporation, joint venture, cooperative or association.
“Taxable person” refers to any person liable for the payment of VAT, whether registered or registrable in accordance with Sec. 236 of the Tax Code.
“VAT-registered person” refers to any person who is registered as a VAT taxpayer under Sec. 236 of the Tax Code. His status as a VAT-registered person shall continue until the cancellation of such registration.
“Taxable sale” refers to the sale, barter, exchange and/or lease of goods or properties, including transactions “deemed sale” and the performance of service for a consideration, whether in cash or in kind, all of which are subject to tax under Secs. 106 and 108 of the Tax Code.
RR NO. 02-98
November 13th, 2009April 17, 1998
REVENUE REGULATIONS NO. 02-98
SUBJECT : Implementing Republic Act No. 8424, “An Act Amending The National Internal Revenue Code, as Amended” Relative to the Withholding on Income Subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added Tax and Other Percentage Taxes
TO : All Internal Revenue Officers and Others Concerned
Pursuant to Sec. 244 of the National Internal Revenue Code, as amended, in relation to Sections 57 to 59, Sections 78 to 83, Section 114(C) and Sections, 116 to 127 of Republic Act 8424, these regulations are hereby promulgated which shall govern the collection at source on income paid on or after January 1, 1998 and prescribing the Revised Withholding Tax Tables on compensation.
SECTION 2.57. Withholding of Tax at Source
(A) Final Withholding Tax. — Under the final withholding tax system the amount of income tax withheld by the withholding agent is constituted as a full and final payment of the income tax due from the payee on the said income. The liability for payment of the tax rests primarily on the payor as a withholding agent. Thus, in case of his failure to withhold the tax or in case of under withholding, the deficiency tax shall be collected from the payor/withholding agent. The payee is not required to file an income tax return for the particular income.
The finality of the withholding tax is limited only to the payee’s income tax liability on the particular income. It does not extend to the payee’s other tax liability on said income, such as when the said income is further subject to a percentage tax. For example, if a bank receives income subject to final withholding tax, the same shall be subject to a percentage tax. cdasia
(B) Creditable Withholding Tax. — Under the creditable withholding tax system, taxes withheld on certain income payments are intended to equal or at least approximate the tax due of the payee on said income. The income recipient is still required to file an income tax return, as prescribed in Sec. 51 and Sec. 52 of the NIRC, as amended, to report the income and/or pay the difference between the tax withheld and the tax due on the income. Taxes withheld on income payments covered by the expanded withholding tax (referred to in Sec. 2.57.2 of these regulations) and compensation income (referred to in Sec. 2.78 also of these regulations) are creditable in nature.
A.M. NO. 00-2-10-SC
November 5th, 2009AMENDMENT TO SECTION 4, RULE 7 AND SECTION 13, RULE 41 OF THE 1997 RULES OF CIVIL PROCEDURE.
The Court resolved to AMEND the following provisions in the 1997 Rules of Civil Procedure: (a) Section 4 of Rule 7; and (b) Section 13 of Rule 41, to read as follows:
RULE 7
SEC. 4. Verification. - Except when otherwise specifically required by law or rule, pleadings need not be under oath, verified or accompanied by affidavit.
A pleading is verified by an affidavit that the affiant has read the pleading and that the allegations therein are true and correct of his personal knowledge or based on authentic records.
A pleading required to be verified which contains a verification based on “information and belief,” or upon “knowledge, information and belief,” or lacks a proper verification, shall be treated as an unsigned pleading.(4a) (more…)
Sexy has new set of pups
November 3rd, 2009
Sexy just gave birth last Sept. 26 (FYI: The night of Ondoy) and had 4 puppies. Two puppies are left for sale. So reserve your pup now!
Female = P20,000 P15,000
Male = P15,000 P12,000
Features:
- good champ-line (16 red marks); daddy shih has 26 red marks and mommy shih has 9 red marks
- tricolor (white, black, gold/red mahogany)
- princess type with snub nose
- with 5-in-1 vaccine shot and 2 deworming
- with PCCI papers
* For release on: Mid of November 2009
Contact Christine @ 09174216701 to reserve now!
Onday and Ondoy!
October 1st, 2009It may seem foolish to be writing something for puppies at this time of calamity but I would like to pay my last respect for Onday and Ondoy. My dog ‘Sexy’ gave birth at the night Ondoy hit the country (Sept. 26). She gave birth to 4 puppies, 2 boys and 2 girls. After 24 hours, one of the girls (’Onday’) passed away due to cold. That is because we do not have electricity up to now. They normally need some light for their first few months to keep their body heat warm. But since we do not have electricity yet, the candles alone cannot keep up the needed warmth.
For the past few nights, I sleep with the other thin puppy at my stomach, to make sure he gets enough body heat. I manually feed him milk via syringe and he has stopped crying since last night. But last night I placed him back with the other puppies by 11pm to get a full rest. And upon arriving at the office this morning, i received a call from my brother that ‘Ondoy’ is gone as well.
Did you know that dogs have their way of dealing with death. When Onday passed away, I found her outside the ‘batya’ where the rest of the puppies are. Sexy must have brought him out there to keep her away from the rest of the puppies so that the rest will not feel the loss. When Ondoy passed away, my brother told me he had a rag over him, just like when people die at the hospital. I remember very well that there was no rag anywhere inside the ‘batya’ when I last checked on them before I leave for the office. I guess dogs have their own way of dealing with grief. Both Onday and Ondoy are great pups.
It is the first time that any of Sexy’s pups died. And so it was very hard for me and Sexy for sure. But my mom reminded me of an old belief that when dogs die, it is because they are saving other people’s lives. Indeed, Onday and Ondoy’s death must have been to save another person’s loved one. And for that, I’ll be glad. Thanks!
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