Sadsad Tamesis Legal and Accountancy Firm
It’s election season once again for the Philippines, and in this midterm election, the Filipino vote will elect over 18,000 officials at the national and local levels. As such, our understanding of our electoral rights and their legal basis is essential and highlighted especially for voters to protect their right to choose leaders freely, fairly, and wisely.
Your Starter to Election Laws in the Philippines Read More »
Referral to a third doctor is mandatory in case of disagreements between the findings of the company-designated physician and the employee’s physician of choice. Jurisprudence further holds that upon notification by the seafarer of his intention to refer the conflicting findings to a third doctor, the company carries the burden of initiating the process for referral to a third doctor, commonly agreed upon between the parties.
Can Failure to Follow the Third-Doctor Referral Bar Disability Claims? | G.R. No. 230502 Read More »
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 »