Sadsad Tamesis Legal and Accountancy Firm
It is not proper to speak to a student in a manner of anger and dissatisfaction in words, especially in a classroom setting or even within the school grounds, where it is clear that the person was acting in their capacity as a professor.
Serious misconduct in a school setting | G.R. No. 223665 Read More »
The rise of artificial intelligence (AI) in creative fields has raised complex legal questions regarding authorship, originality, and ownership. While it may be conceded that copyright laws worldwide generally require human authorship, AI-generated works pose a great challenge against traditional legal frameworks. This has been manifested in different jurisdictions have taken varying approaches, leading to legal uncertainty.
Copyright Zero Hour: When Algorithms Claim Creativity Read More »
The law categorically provides that the 120-day period for the CIR to decide the administrative claim for VAT refund runs from the date the taxpayer submits “complete documents” in support of its application for refund. The Supreme Court discussed the history of the relevant laws and concluded that it is the taxpayer who ultimately determines when complete documents have been submitted to commence and continue the running of the 120-day period.
Last Thursday, April 03, 2025, Atty. Rizanne Chelsea L. Rafael of the Sadsad Tamesis Legal and Accountancy Firm (STLAF) discussed Obligation and Contracts (Oblicon) at the Quezon City University (QCU) online webinar titled, “Understanding Implied Terms In Contracts: What Accounting Students Should Know”, organized by the Junior Management Accountant Executives.
STLAF Atty. Rafael discusses Oblicon at QCU webinar lecture for MA students Read More »
In celebration of Solo Parents Week, we look at the legal framework that reinforces the rights and entitlements of solo parents under RA 11861. Signed into law in June 04 2022, the measure builds on the foundation of RA 8972, or the Solo Parents Welfare Act, and reflects a more robust and responsive approach to modern family realities.
Solo, Not Alone: Solo Parents and the Expanded Solo Parents Welfare Act Read More »
As a supervising authority, one is expected to take the necessary precautions to ensure not just the safety of the participants but likewise third persons in the immediate vicinity who may be affected, and to take due care in supervising and instructing those participating in the activity in the execution of their tasks, especially for minor participants.
Last Wednesday, April 02, Atty. Al Mayo Sandino C. Paglinawan of the Sadsad Tamesis Legal and Accountancy Firm (STLAF) was invited as a speaker to the University of Santo Tomas (UST) Faculty of Arts and Letters’ career talk, “Career Start!”, hosted by the Legal Management Society.
STLAF Atty. Paglinawan speaks at UST “Career Start!” for prospective law students Read More »
In the Philippines, benefits come in taxable and non-taxable forms. De minimis benefits are small, non-taxable (neither by income, withholding, nor fringe) compensation/perks given by employers that aim to enhance employee wellbeing and morale per Section 2.78.1 of the Revenue Regulations No. 02-98 (RR No. 2-98), as amended by RR No. 11-18, and Section 33(C) of the National Internal Revenue Code of 1977 (NIRC), as amended by the by the Tax Reform for Acceleration and Inclusion (TRAIN) Law.
What are de minimis benefits? Read More »
To us, dismissal should only be a last resort, a penalty to be meted out only after all the relevant circumstances have been appreciated and evaluated to ensure that the ground for dismissal was not only serious but true. The cause of termination, to be lawful, must be a serious and grave malfeasance to justify the deprivation of a means of livelihood.
Those who make a living solely through compensation income usually don’t have to worry about filing their own income tax returns, as their employer handles it for them. However, many people aspire to gain income from multiple sources, such as freelancing. If you’re thinking of doing the same, you must first learn about the basics of filing an income tax return.
Beginner’s Guide to Filing Income Tax Returns Read More »