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Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...
Legal education in the Philippines is developed and offered by Philippine law schools, supervised by the Legal Education Board.Previously, the Commission on Higher Education supervises the legal education in the Philippines but was replaced by the Legal Education Board since 1993 after the enactment of Republic Act No. 7662 or the Legal Education Reform Act of 1993.
Steps to modernize and refine the tax administration processes are undertaken to support the changes in tax policy so as to improve security against tax crimes and to ensure taxpayer compliance. On top of improving electronic systems (e.g. eBIR forms, Electronic Filing and Payment System, mobile payments) the following reforms are implemented ...
Judicial precedents of the Philippine Supreme Court were accepted as binding, a practice more attuned to common law jurisdictions. Eventually, the Philippine legal system emerged in such a way that while the practice of codification remained popular, the courts were not barred from invoking principles developed under the common law, [1] or from ...
An agency of the executive branch that exercises some judicial functions and before which a minimum of due process is required. [16] Cf. administrative case. quo warranto: by what authority Latin See Quo warranto § Philippines. R.A. N/A: English Abbreviation for Republic Act. raffle Original meaning: a type of lottery: English
The Expanded Value Added Tax (E-VAT), is a form of sales tax that is imposed on the sale of goods and services and on the import of goods into the Philippines. It is a consumption tax (those who consume more are taxed more) and an indirect tax, which can be passed on to the buyer. The current E-VAT rate is 12% of transactions.
The family of one 9/11 victim accused the Biden administration of reversing course on plea deals for alleged 9/11 masterminds for political purposes after a military court judge ruled Defense ...
The PUP College of Law is located at the NALLRC building.. In January 2001, the plans for the establishment of the Polytechnic University of the Philippines College of Law started when the then University President Dr. Ofelia M. Carague instructed the Dean of the College of Accountancy and Law to prepare a proposal for the establishment of the said college.