Bits of Law

Parent to Child: Revisiting Parental Duties under Family Code—The recently filed Senate Bill 396, also known as the Parent Welfare Act, has sparked discussion regarding the natural responsibilities of family members towards one another.

In the Philippines, accounting and law go hand in hand to keep businesses running legally and financially stable. Companies that follow financial and tax laws don’t just avoid penalties—they also build trust, credibility, and long-term success.

When the Tax Reform for Acceleration and Inclusion (TRAIN) Law, or the Republic Act No. 10963, took effect, it rewired how the country taxed its citizens.

Paying taxes is a responsibility every business owner must take seriously. But let’s be honest—taxes can be confusing. Many small businesses struggle with tax filing, deadlines, and understanding the necessary steps to take. If you’re not careful, mistakes can lead to penalties, legal issues, or even business closure. The good news? Tax compliance doesn’t have to be complicated. This guide will break it down in simple terms, so you can avoid costly mistakes and focus on growing your business.

For Filipinos, the options remain limited to three: annulment, nullity of marriage, and legal separation—categorized under termination of marriages and separation. Divorce falls under the dissolution of marriage.

SOGIE stands for Sexual Orientation, Gender Identity, and Gender Expression. It’s a term used to encompass a person’s identity and how they express themselves concerning their sexuality and gender.

In an increasingly interconnected society, the protection of privacy must keep pace with technological and societal developments. The Philippines continues to build its framework, balancing the right to access information with the right to be left alone. As we observe PAW, it is essential to remember that privacy is more than just a legal concept—it is a fundamental human right that empowers autonomy, dignity, and freedom.

“For a woman who wishes to revert to the use of her maiden name, [she will need] a duly authenticated birth certificate by the PSA: Provided, That she can only revert to her maiden name once and all her other existing identification cards and pertinent documents shall likewise reflect her maiden name,” states Section 5 (f) of the Republic Act 11983, otherwise known as the New Philippine Passport Act or New Passport Law.

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.

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.