What is the Con Ass and What Can We do About It

Our Constitution, the fundamental law of the land, can be changed in three ways. One is through a Constitutional Convention where delegates are elected by the people. This is how our 1987 constitution was drafted. Second is through an initiative where twelve percent (12%) of the total registered voters can sign a petition for charter change. Each legislative district must be represented by at least three percent (3%) of its registered voters. And finally, through a Constituent Assembly where Congress (House of Representative and the Senate) transforms itself into a body that changes or amends the constitution. This is more popularly referred to today as the Con Ass.

The debate today is not whether Con Ass is a valid way to change the constitution. It is. Rather, it is the way the House of Representatives formed the Constituent Assembly. In our current constitution it simply states that the Constituent Assembly is formed by a vote of 3/4 of all the members of Congress. It is not stated if the vote is done separately in the House of Representatives and Senate. A 3/4 vote means 176 congressmen and 17 senators voting separately or 196 congressmen plus senators voting as one.

House Bill 1109 was passed on 2 June 2009 with a vote of majority of the Congressmen present. The way this resolution was passed has been questioned by many as unconstitutional. It does not follow the process written out to form a constituent assembly. Only the Supreme Court can now decide whether this is Constitutional or not.

To learn more, whether for or against it, participate! Apathy is the greatest sin of all! (PS: I myself am not decided on what stand to take, but I would love to see the different sides.  To tell you honestly, back in HS, I led a team for debate in favor of Cha-Cha.  And it has opened my eyes to its possibility, so long as we protect ourselves from being swallowed by the politics behind it.)

CONCERT KONTRA CON-ASS

June 10, 2009
4:00 - 7:00 pm

Ateneo de Manila University
Katipunan Avenue, Quezon City

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Beauty

Its been a while that I really took the time to wrote (and not copy-paste my posts).  Im a very busy person I must say.  I’ve been trying to juggle things in my hand for the past 2 years.  I don’t know if its worth the time, or is it just because I don’t have anything to do with my life, or am I just a masochist.  But I’ve managed so far and I’m  happy.  Most people who know me are often amazed on how I manage things and my time.  If only I can survive without food and sleep I’d probably be doing that now.

I love to stretch myself to the limit.  It gives a feeling of worthiness and excitement.  As a recent fellow once said, we must bend ourselves just a notch below the breaking point.  Because that’s where everything looks and feels good.  Its like ecstasy.  Imagine having to clean a super messy room that’s estimated to last for a week or so and you managed to do that for a day.  That’s the feeling!  Its like the gushing cold wind on your face on a summer day.

But life is beautiful and full of surprises; not a single creature was made perfect.  Behind the success stories of every person lies some bunch of failures, heartaches, and pain.  I guess that’s the secret behind success.  Successful people had a lot of baggage in their past which they tried to overcome and they did.  And so they are happy, even when bad times come.  It is because they get to appreciate all things that come their way, whether good or bad.

I realize today that nobody is perfect.  Its a cliche i know but only a few really understood its meaning.  Imagine flying so so high and having almost the best experience of your lifetime, when suddenly, a very tiny dirt catches your eye and you stumble down, so so down.  It is very painful at start, but once you get used to it, or when you experienced at least one really hard blow, then you’re sure to survive other blows easily.  You can surpass any challenge that will come your way.  Soon enough you’ll see yourself smiling and accepting hardships, knowing its a sign for another lesson in life.

What’s most important at the end of it all is that you should learn to stand up and fight again.  Not aiming for revenge, nor to prove yourself right to other people, but just for the sake of fighting and hoping you’ll soon overcome the challenge, to advance to the next level.  I guess that’s the beauty of life.  One simply has to live with no specific plans but simply living.

I am glad to have lived and loved.  Thank you to all who have loved me as well.  You’re beautiful!

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THE PSE EXPERIENCE

I began the first half of my summer internship program with the Philippine Stock Exchange (the “PSE”) last April 13, 2009.  While waiting for task assignment here at EMSAVVIL, I want to share my adventures and how I got in to the PSE.

Well, as planned, I distributed my resume all over Tektite and other law firms, outside Tektite, which I personally consider as good offices.  Luckily, I was invited for interview on prestigious law offices like the “Puno and Puno Law Office”, “Maceda and Maceda Law Office”, “VGS Law Firm”, and of course the PSE (Note: EMSAVVIL is another story).  I experienced the longest interview at the PSE.  I was there 7am for an 8am interview.  I had to fill up a long questionaire and an essay, which took me up to 10am to finish.  I then waited for the interview until 11am and finished with the interview by around 1:30pm.  Its good thing that it was a Monday and I had no work at the office that day.

And so I got accepted and began work.  At first, I have to admit I had a bad impression of the place because during my interview, I got to meet only one person from PSE, namely Atty. Banaag (who was very kind by the way).  The rest that I saw at that time are but ‘old chinese men walking in and out of the trading floor’, who I later learned were brokers.  So I had an impression that PSE people are old, boring, etc. (which I later proved to be wrong)

As the days passed by, I realized how lucky I am for being given the opportunity to get good training from a good office.  I also met there Sheelah, my co-intern in the Office of the General Counsel (”OGC”).  We were trained to do the practical side of the legal profession.  We made position papers, re-draft contracts, revised rules, etc.  We also met a lot of different people in the profession and even went to the Senate and Congress.

As Atty. Refran (our Supervising Attorney) told us, we could never get the same experience anywhere else.  PSE offers not just legal experience but even that of quasi-administrative powers.  And the most special moment at the PSE is of course our bonding moments with Atty. Refran, Atty. Varvs, Sir Dennis, Ate Mavel, and many other people who visits us at the floor.

I have personal favorites in the PSE experience too.  First is the visit to the Senate.  It was my first time to go to the Senate so it was very exciting and I enjoyed it very much.  And also, the drafting of a contract with PSE.  There is this specific contract between PSE and a broadcasting company and I handled the revision of the other party’s proposal contract until its finalization.  The biggest thing there is that they had the contract signing at my last day and it was a big event, I must say.  We had TV coverage for the signing and even the ringing of the bell in the trading floor (it was a symbolic act for traders).  Its like the fireworks for the end of my internship program.

As a summary, I super enjoyed my stay at the PSE and I miss them already.  Hope to see everyone soon at Sir Dennis’ treat for lunch.

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PRESS RELEASE: For the 2008 Philippine Bar Exams Result

April 3, 2009

1,310 Pass 2008 Bar Exams

A total of 1,310 out of the 6,364 examinees from 108 law schools nationwide passed the 2008 Bar examinations held on September 7, 14, 21, and 28 last year at the De La Salle University in Taft Avenue, Manila. Judy A. Lardizabal of San Sebastian College law school topped with a rating of 85.70% bar rating. Justice Dante O. Tinga chaired the 2008 Committee on Bar Examinations.

Justice Tinga said the number of those who passed represented 20.58% of the total examinees. The exams were administered through Deputy Clerk of Court and Bar Confidant Atty. Ma. Cristina B. Layusa.

The top 10 Bar passers are:

The list of successful Bar examinees is being shown on three LCD monitors set up at the Supreme Court lobby and can simultaneously be viewed at www.sc.judiciary.gov.ph, the official website of the Supreme Court.

Justice Tinga announced that the examiners are Atty. Juanito G. Arcilla (Political and International Law), Atty. Salvador A. Poquiz (Labor and Social Legislation), Atty. Cynthia R. Del Castillo (Civil Law), Atty. Victorino C. Mamalateo (Taxation), Justice Sixto C. Marella, Jr. (Mercantile Law), Justice Rodolfo G. Palattao (Criminal Law), Justice Lucas P. Bersamin (Remedial Law), and Justice Franciso P. Acosta (Legal Ethics and Practical Exercises).

Oathtaking of the successful bar candidates is set at 2 p.m. on April 28, 2009, at the Philippine International Convention Center.

The Bar passers may secure their clearances from the Office of the Bar Confidant during office hours, Monday to Friday, beginning April 7 to 27, 2009, from 8:30 a.m. to 11:00 a.m. and 2:00 p.m. to 4:00 p.m.

Justice Antonio Eduardo B. Nachura is the Chairperson of the 2009 Committee on Bar Examinations.

The Supreme Court annually conducts the Bar examinations pursuant to its constitutional mandate to promulgate rules governing, among others, the admission to the practice of law.

A total of 6,560 law graduates have filed their petitions to take the 2008 Bar exams; 6,533 were admitted.

The Rules of Court provide that “a candidate may be deemed to have passed his examination successfully if he has obtained a general average of 75% in all subjects without falling below 50% in any subject.” In determining the average, subjects in the examinations are given the following relative weights: Political and International Law, 15%; Labor and Social Legislation, 10%; Civil Law, 15%; Taxation, 10%; Mercantile Law, 15%; Criminal Law, 10%; Remedial Law, 20%; and Legal Ethics and Practical Exercises, 5%, for a total of 100%.

The following are the statistics on the Bar exams results for the past eight years:

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Top 10 in 2008 Philippine Bar Exams

Top 10 List:
1st Place - Lardizabal, Judy A. (San Sebastian College) 85.70%
2nd Place - Amerol-Macumbal, Mylene I. (Mindanao State University) 85.65%
3rd Place - Baclay, Jr., Oliver P. (Ateneo de Manila University) 85.60%
4th Place - Jala, Majesty Eve L. (Ateneo de Manila University) 85.55%
5th Place - Liceralde, Ma. Elizabeth L. (University of the Philippines) 85.40%
6th Place - Macapagal, Micael T. (University of the Philippines) 84.15%
7th Place - Dy, Denise S. Regis, April Love C. (Ateneo de Manila University) 84.00%
8th Place - Tan, Christine Joy K. (Ateneo de Manila University) 83.80%
9th Place - Jacob, Jihan A. Velasquez (San Beda College); Shirley G. (University of the Philippines) 83.75%
10th Place - Raymundo, Vanessa C. (San Beda College) 83.70%

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September 2008 Bar Exams Result

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(September 2008) Philippine Bar Exam Result

Philippine Bar Exam Trivia: Passing rate in recent Phillipine Bar Exams. Will this year be higher?

Below is the passing rate in the Philippine Bar Exam for the last 8 years…

* 2007 - 22.91% (1,289 passers of 5,626 examinees)
* 2006 - 30.60% (1,893 of 6,187)
* 2005 - 27.22% (1,526 of 5,607)
* 2004 - 31.61% (1,659 of 5,249)
* 2003 - 20.71% (1,108 of 5,349)
* 2002 - 19.68% (917 of 4,659)
* 2001 - 32.89% (1,266 of 3,849)
* 2000 - 20.84% (979 of 6,187)

The bar exam results for the Sept. 2008 bar was supposed to be released by mid of March and latest buzz is that it will be released today (April 1, 2009; April Fool’s Day).

Im sure that most aspiring lawyers who took the recent bar exam are now having butterflies in their stomach and are all excited (anxious?) for the release of the result.  Rest assured, i’ll keep you guys posted once the list is out.  Good luck to everyone!

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REVENUE REGULATION 13-98

Implementing Republic Act No. 8424

“An Act Amending the National Internal Revenue Code, as amended” Specifically Section 34 (H) Relative to the Deductibility of Contributions or Gifts Actually Paid or Made to Accredited Donee Institutions in Computing Taxable Income.

SECTION. 1. Definition of Terms

For purposes of these Regulations, the terms herein enumerated shall have the following meanings:

1. “Non-stock, non-profit corporation or organization” - shall refer to a corporation or association/organization referred to under Section 30 (E) and (G) of the Tax Code created or organized under Philippine laws exclusively for one or more of the following purposes:

1. religious;
2. charitable;
3. scientific;
4. athletic;
5. cultural;
6. rehabilitation of veterans; and
7. social welfare

2. “Non-government Organization (NGO)” - shall refer to a non-stock, non-profit domestic corporation or organization as defined under Section 34 (H)(2)(c) of the Tax Code organized and operated exclusively for scientific, research, educational, character-building and youth and sports development, health, social welfare, cultural or charitable purposes, or a combination thereof, no part of the net income of which inures to the benefit of any private individual.

1. Which, not later than the fifteenth (15th) day of the third month after the close of the NGO’s taxable year in which contributions are received, makes utilization directly for the active conduct of the activities constituting the purpose or function for which it is organized and operated, unless an extended period is granted by the Secretary of Finance, upon recommendation of the Commissioner;
2. The level of administrative expenses of which shall, on an annual basis, not exceed thirty percent (30%) of the total expenses for the taxable year; and
3. The assets of which, in the event of dissolution, would be distributed to another accredited NGO organized for similar purpose or purposes, or to the State for public purpose, or purposes, or to the state for public purpose, or would be distributed by a competent court of justice to another accredited NGO to be used in such manner as in the judgment of said court shall best accomplish the general purpose for which the dissolved organization was organized.
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Revenue Regulation 3-98

REVENUE REGULATIONS NO. 3-98

(May 21, 1998)

FRINGE BENEFITS TAX

These regulations govern the collection at source of the tax on fringe benefits which have been furnished, granted or paid by the employer beginning January 1, 1998.

A final withholding tax called the Fringe Benefits Tax (FBT) is imposed on the grossed-up monetary value of fringe benefit furnished, granted or paid by an employer to an employee who is holding a managerial or supervisory position. The FBT will be imposed regardless of whether such employer is an individual, professional partnership or a corporation, or that the corporation is taxable or not, or the employer is the Philippine government or one of its instrumentalities.

Only fringe benefits given or furnished to managerial or supervisory employees are subject to FBT. For this purpose, the term “managerial employees” refers to those who are vested with powers or prerogatives to lay down and execute management policies and/or to hire, transfer, suspend, lay-off, recall, discharge, assign or discipline employees. “Supervisory employees” are those who effectively recommend such managerial actions if the exercise of such authority is not merely routinary or clerical in nature but requires the use of independent judgment. “Rank and file employees” means all employees who are holding neither managerial nor supervisory position.

Fringe benefits which have been paid prior to January 1, 1998 shall not be subject to FBT. (more…)

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ZeeZoobic Part. 2

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