Legal Scribbles

05.25.17: Roll-signing with Attys. Andrea Milaor and Arianne Cerezo. It's exactly been a year since I signed the roll of attorneys but I have yet to express gratitude to those who helped me during my protracted but fulfilling odyssey as law student and bar reviewee. Nevertheless, I believe that this is the best time to express what my heart has been longing to say for I believe that success does not merely involve passing a difficult exam but is completed with happiness in what one is doing as a result of fulfilling his dreams. I did not expect the kind of joy it feels to be working as a practicing lawyer since I merely granted the wishes of my parents. This explains inconsistencies in my academic life. Some have witnessed the spirit; some the ghost. I was reading but not learning. Or too eager to say something. Hence, I have kept to myself the joyful feelings for a year but I could not keep it any longer. Today, I thank those who have helped me fulfill, an...

Sen. Sonny Angara, as chair of the Senate Committee on Ways and Means, spearheaded the discussions on the Train Law. Photo grabbed from rappler.com. In a swift turn of events, the famous or infamous TRAIN Law (depending on which side of the political fence you're at) has taken effect New Year's Day 2018. For some, this is not a good news; for others, a welcome development. On my part, I wish I had the opportunity to express myself and air my concerns about its possible implications. Nonetheless, I'm happy with some of the innovations, among which include the increase in income tax brackets and the simplification of some of the tax systems. One particular innovative change I'd like you to hear is that estate, donor's and capital gains taxes are now pegged at the same rate of 6%. This means, whether you try to make it appear you're donating or selling a property few years before your impending death, there won't be much of a difference anymore th...

Baguio City.  Because of its special functions as the summer capital  of the Philippines, Baguio was declared in 1979 as a highly urbanized city regardless  of its income. Photo credits: dawnlyndelle.wordpress.com Complicated.  That was the word I uttered to myself when I read the classifications of cities for the first time. It was so confusing that one will not grasp the provisions unless the background is known. This article shall unravel the mysteries behind the puzzling legal framework and hopes to clear up ambiguities concerning the three types of cities. The provisions pertaining to these types of cities on the Local Government Code read: Section 451. Cities, Classified. - A city may either be component or highly urbanized : Provided, however, That the criteria established in this Code shall not affect the classification and corporate status of existing cities. Independent component cities are those component cities whose charter...

Legazpi City by Tods Armena Legazpi, a scenic city over the edge of Luzon Island facing Pacific Ocean towards its east with the pulchritudinous Mayon Volcano on its background, is a component city of the province of Albay. I have been living in this city for most of my life so I am well-acquainted with its problems, issues, and most of all, potentials. The complexity of its current problems and issues, and its potentials for further growth and development require increase in sources of funds. As mentioned in the previous article, entitled “The Different City Varieties,” independent cities have greater sources of funds and discretion in its ordinances. These greater sources of funds will match Legazpi’s growing needs. The city has most probably breached the 200,000 population mark needed for its HUC conversion. In 2015, it was only short of a little more than 3,000. It has an annual total income running hundreds of millions for years already, way ...