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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!
Note on Infomercials of Cabinet Members
September 18th, 2009In Philippine elections, around 17,000 candidates vie for a spot in 3,600 political positions, for both national and local posts. The competition is really tough and candidates are but expected to spend a lot to win a spot.
As early as 2008, reported presidential frontrunners began to invade television, radio, and print media, calling attention to themselves through product endorsements and/or public-service messages. To name a few:
• Senate President Manuel Villar called on people to report illegal recruiters, victimizing Filipinos wanting to work abroad, to him.
• Senator Loren Legarda endorsed Lucida-DS with a remark ‘Thank your for making us No. 1!!!’. She has also paid tribute to batch of graduates, which most local government officials have also done in their own town or cities.
• Senator Mar Roxas II and Senator Richard Gordon both endorsed a leading laundry soap and a brand of an anti-bacterial soap, respectively.
• Vice President Noli de Castro does a public official courtesy on regular TV spots and even print ads of Home Development Mutual Fund (Pag-ibig)
• MMDA Chairman Bayani Fernando flooded EDSA and other major highways with his poster for MMDA
These activities impact the voters’ perception for the coming election and a silent form of corruption or embezzlement. Public-service messages should particularly concern citizens in that these gimmickries, although claimed to be purely for public service, are publicly funded. Public funds are being used for personal gain, where it should have been used for the general benefit of the Filipinos.
What is the Con Ass and What Can We do About It
June 9th, 2009Our 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
BIR Ruling No. 145-98 (October 9, 1998)
June 5th, 200924(D)(1)-000-00-145-98
Dulay & Pagunsan
4/F Bee Lu Building
103-113 Sen. Gil J. Puyat Ave.
Pasay City
Attention : Atty. Sinforoso R. Pagunsan
Gentlemen :
This refers to your letter dated March 4, 1998 stating that your client, Noel Espina, had purchased a lot described under TCT No. 387499 of the Register of Deeds for the Province of Rizal, which is registered in the name of Juan Posadas III and Maria Elena Posadas, that Juan Posadas III and Maria Elena Posadas own several other parcels of land which are jointly titled in their names; that on February 9, 1982, Juan Posadas III died in an aircraft accident; that on February 8, 1994, an Agreement was executed by Maria Elena Posadas with the Administratrix of Juan Posadas III whereby an exchange of land for land was effectively sought to be approved, that is, that designated lots shall be exclusively registered in the name of one party only in exchange for exclusive ownership of other lots by the other co-owner; that this Agreement was approved by the Regional Trial Court of Manila, Branch 48, in an Order dated July 21, 1994 which is now final and executory; that Maria Elena Posadas who was assigned the property embraced under TCT No. 387499 subsequently executed a Deed of Absolute Sale in favor of your client; and that thereafter, Title to the said property may, in turn, be transferred in the name of your client upon payment of the appropriate capital gains tax, documentary stamp tax and other fees. cdasia
Based on the foregoing representations and for purposes of transferring the Title from the joint name of Juan Posadas III and Maria Elena Posadas to Maria Elena Posadas only pursuant to the Agreement and the Order of the Court, you are now requesting, in effect, for a ruling on whether the transaction is exempt from capital gains tax.
In reply, please he informed that under Article 496 of the Civil Code, Partition as a mode of terminating co-ownership may be made by agreement between the parties or by judicial proceedings. Partition shall be governed by the Rules of Court insofar as they are consistent with the Civil Code. Thus, the said Agreement executed on February 8, 1994 by and between Maria Elena Posadas and the Administratrix of the Estate of Juan Posadas III is in fact an Agreement partitioning the properties owned by the co-owners Maria Elena Posadas and Juan Posadas III transferring from the co-ownership by designating the said properties to each of the said owners. Moreover, the transfer of Title from the co-owners is not a barter, exchange or other disposition of realty that would warrant the imposition of the capital gains tax on said transaction including the documentary stamp tax imposed in Section 196 of the Tax Code of 1997.
Such being the case, the dissolution by the co-owners of the co-ownership by an Agreement to divide among the co-owners the properties is not subject to the capital gains tax imposed under Section 24(D)(1) of the Tax Code of 1997. However, that portion of the properties of the co-ownership which is designated to be the properties belonging to the deceased co-owner, Juan Posadas III, shall be subject to the estate tax prescribed under then Section 99 of the Tax Code, as amended or the law enforced at the time of the death of the decedent, before the said properties are transferred to his heirs.
This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. prLL
Very truly yours,
(SGD.) BEETHOVEN L. RUALO
Commissioner of Internal Revenue
BIR Ruling No. 130-98 (September 10, 1998)
June 5th, 200985(H)-000-00-130-98
Atty. Dioscoro C. Peligro
Royal Tower, 4474 Singin Street
Makati City
S i r :
This refers to your letter dated June 22, 1998 requesting for a ruling as to whether or not a parcel of land covered by TCT No. 131641 located at Bangkal, Makati City is conjugal or personal property for estate tax purposes.
It is represented that the said land was originally registered in the name of Ricardo C. Samano under TCT No. 18904; that in a Memorandum of Agreement dated May 8, 1984, the owner Ricardo C. Samano, gave the said parcel of land to her sister, Luz S. Espiritu, who was at that time married to Perfecto Espiritu; that subsequently, TCT No. 18904 in the name of Ricardo C. Samano was cancelled and another title was issued in the name of Luz Espiritu under TCT No. 131641 married to Perfecto Espiritu; and that on November 5, 1995, Perfecto Espiritu died. Cdpr
In reply, please be informed that since the aforestated parcel of land covered by TCT No. 131641 was acquired by Mrs. Luz S. Espiritu during her marriage with Perfecto Espiritu by gratuitous title, the same, having been donated to her alone by her brother, Ricardo C. Samano, in consideration of his love and affection for being the youngest and only sister, shall be considered as the exclusive property of Luz S. Espiritu (Sec. 5(f)(2), Revenue Regulations No. 17-93 dated August 30, 1993). Such being the case, the same shall not be deemed a part of the gross estate of the deceased Perfecto Espiritu for estate tax purposes, pursuant to Section 78(h) of the Tax Code, as restructured by Republic Act No. 7499 (now Section 85(H) of the Tax Code of 1997).
This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, then this ruling shall be considered null and void.
Very truly yours,
(SGD.) BEETHOVEN L. RUALO
Commissioner of Internal Revenue
BIR Ruling No. 107-82 (April 6, 1982)
June 5th, 2009123-a-3 000-00 107-82
Atty. Oscar L. Uy
Suite 309 First United Bldg.
Escolta, Manila
S i r :
This refers to your letter dated September 26, 1980 requesting that the donations made in favor in the Fraternity of Freemasons represented by the Most Worshipful Grand Lodge of the Free and Accepted Masons of the Philippines and the Supreme Council of the Thirty-Third and Last Degree, Ancient and Accepted Scottish Rite of Free-masonry of the Republic of the Philippines be exempted from the donor’s gift tax as well as full deduction of said donations for income tax purposes.
In reply thereto, I have the honor to inform you that according to the articles of incorporation submitted by you, the organization is a fraternal, charitable and beneficiary Society in the form of a private non-stock corporation. Under Section 123(a)(3) of the Tax Code, gifts in favor of an educational and/or charitable, religious, cultural or social welfare corporation, institution, foundation, trust or philanthropic organization or research institution or organization, are exempt from the donor’s gift tax. Under this provision, the donee organization must be organized solely for either one of said purposes, or a combination thereof. In the case of said organization, while it is engaged for charitable purposes, it is also engaged for fraternal and beneficiary purposes which are not within the purview of said tax exemption provision. Accordingly, net gifts to the said organization exceeding P1,000 are subject to the donor’s gift tax imposed by Section 121 of the Tax Code. cdtai
Neither can the donors to the said organization claim full deduction of their donations for income tax purposes. Under Section 30(h) of the Tax Code, as amended by Batas Pambansa Blg. 45, only those donations to non-profit domestic corporation which are 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, can be claimed for full deduction. As heretofore stated, the above-named organization is not organized solely for charitable purposes or a combination of the purposes enumerated in Section 34(h), as amended by Batas Pambansa Blg. 45.
Finally, the donors cannot claim the donations to the above-named organization as deduction to an amount not exceeding 6%, in the case of an individual, or 3% in the case of a corporation, for the reason that the donee organization is not organized or operated exclusively for religious, charitable, scientific, youth and sports development, cultural or educational purposes or for the rehabilitation of veterans; and it is not a social welfare institution. [Sec. 30(h)(l), Tax Code]
It is understood that the aforesaid organization is exempt from income tax in respect to income derived by it as a fraternal, charitable and beneficiary society and, therefore, need not file an income tax return concerning such income. [Sec. 27(c) and (e), Tax Code]. However, the income of whatever kind and character of said organization from any of its properties, real or personal, or from any of its activities conducted for profit, regardless of the disposition made of such income shall be subject to internal revenue taxes. (Sec. 27, Tax Code, as amended by P.D. No. 1457). Moreover, it is required to file on or before April 15 of each year a profit and loss statement and balance sheet with the annual information return under oath, stating its gross income and expenses incurred during the year and a certificate showing that there has not been any change in its By-Laws, Articles of Incorporation, manner of operation and activities as well as sources and disposition of income.
It is requested that a copy of this letter be attached to the annual information return which you will file on or before April 15 of each year. cdt
Very truly yours,
RUBEN B. ANCHETA
Acting Commissioner
BIR Ruling No. 103-96 (October 4, 1996)
June 5th, 200978-00 000-00 103-96
Atty. Jerry F. Bantillan
(Counsel for the Heirs)
Bacolod City
S i r :
This refers to your letter dated April 2, 1996 requesting for a ruling as to whether or not road lots and open spaces titled in the name of the decedent, Remberto T. Jocson as owner and developer of a subdivision, including development costs are includible in his gross estate for purposes of the estate tax. cdasia
It is represented that the decedent, Remberto T. Jocson a resident of Bacolod City died testate on April 19, 1994 leaving among others, certain real properties composed of subdivision lots registered in his name and intended for sale to the public, all located in Bacolod City, Negros Occidental; that the bulk of these subdivision lots have already been sold by the decedent while he was still alive, except for around 13 subdivision lots; that as mandated by law the owner developer has to provide roads and open spaces and other forms of subdivision development; that a subdivision plan providing and delineating roads and open spaces was duly approved and certificates of title thereto were issued in the name of the decedent; that subdivision developments were undertaken, such as construction of drainage, sewerage, lighting, water and other basic requirements; and that the aforementioned lots and open spaces including the development costs were included in the gross estate of the decedent in the computation and assessment of the estate tax by the BIR Revenue District Office No. 77, Revenue Region No. 12, Bacolod City.
In reply, please be informed that estate tax is a tax imposed on the privilege of the deceased person to transmit his estate at death to his lawful heirs and beneficiaries, and is based on the decedents entire net estate which means his gross estate less allowable deductions and specific exemptions as determined in accordance with Sections 78 and 79 of the Tax Code as amended by R.A.. No. 7499. The value of the gross estate of the decedent shall be determined by including the value at the time of death of all property real or personal, tangible or intangible (Section 78, Tax Code, as amended by R.A.. No. 7499). Based on this definition, the following are excluded from the gross estate, viz: (1) Funeral expenses: (2) Judicial expenses for testate or interstate proceedings; (3) Claims against the estate (debts of the estate); (4) Unpaid mortgages upon, or any indebtedness in respect to property where the value of the decedent’s interest undiminished by such mortgage or indebtedness, is included in the gross estate; (5) Claims of the estate against insolvent persons (bad debts); (6) Taxes owed by decedent; (7) Losses incurred during the settlement of the estate; (8) Property previously taxed (vanishing deduction); (9) transfer for public purposes; and (10) Net share of the surviving in the conjugal estate. (underscoring supplied).
Roads and open spaces which are required by law to be reserved/set aside by the subdivision owners for the common use of the buyers of the subdivision lots and the public in general do not form part of the transmissible properties/interest of the decedent; hence, the value thereof are excluded in determining the taxable properties of the decedent subject to estate tax. Considering that roads and open spaces are for public use they are, in fact, government properties which cannot be transmitted to the heirs by way of succession. Moreover, as represented the value of such roads and open spaces was already factored, or included in the selling price of the lots; hence, all the present and future buyers are considered the common owners thereof.
Based on the foregoing, roads and open spaces in the subdivision area adverted to in your query should be excluded from the taxable gross estate of the decedent for estate tax purposes.
This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, and/or any of the requirements imposed in this letter are not complied with then this ruling shall be considered null and void. cdll
Very truly yours,
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
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