The Act ensures the protection of students against possible abuses by Higher Educational Institutions (HEIs) in relation to the right of students to choose their review centers. Violations thereof include (1) compelling students enrolled in courses requiring professional examinations to take review classes, which are not part of the curriculum, in a review center of the HEI’s choice; (2) Making such review classes a prerequisite for graduation or completion of the course; (3) Forcing students to enroll in a review center of the school’s choice, and to pay the corresponding fees that include transportation and board and lodging; and (4) Withholding the transcript of scholastic records, diploma, certification or any essential document of the student to be used in support of the application for the professional licensure examinations so as to compel the students to attend in a review center of the HEI’s choice.
The Act has amended the rather antiquated Insurance Code and increased the paid-up capital for corporations intending to engage in the insurance business.
The Act has amended the Price Act redefining the terms “Basic Necessities” and “Prime Commodities” and provides for the term for automatic price control during emergency situations.
The Act shall ensure the protection of children against potential hazards to their health and safety by requiring special labeling of toys and games. To guarantee the rights of children to protection and safety, the Act shall provide a means of redress for violation of said rights.
Remedial Law; Cancellation or correction of entries in the civil registry. It is clear from the foregoing discussion that when a petition for cancellation or correction of an entry in the civil register involves substantial and controversial alterations, including those on citizenship, legitimacy of paternity or filiation, or legitimacy of marriage, a strict compliance with the requirements of Rule 108 of the Rules of Court is mandated. If the entries in the civil register could be corrected or changed through mere summary proceedings and not through appropriate action wherein all parties who may be affected by the entries are notified or represented, the door to fraud or other mischief would be set open, the consequence of which might be detrimental and far reaching.
Service of summons as a requisite of due process. The fact that the notice of hearing was published in a newspaper of general circulation and notice thereof was served upon the State will not change the nature of the proceedings taken. A reading of Sections 4 and 5, Rule 108 of the Rules of Court shows that the Rules mandate two sets of notices to different potential oppositors: one given to the persons named in the petition and another given to other persons who are not named in the petition but nonetheless may be considered interested or affected parties. Summons must, therefore, be served not for the purpose of vesting the courts with jurisdiction but to comply with the requirements of fair play and due process to afford the person concerned the opportunity to protect his interest if he so chooses.
Taxation; Treaties prevail over administrative issuances. A state that has contracted valid international obligations is bound to make in its legislations those modifications that may be necessary to ensure the fulfillment of the obligations undertaken.” Thus, laws and issuances must ensure that the reliefs granted under tax treaties are accorded to the parties entitled thereto. The BIR must not impose additional requirements that would negate the availment of the reliefs provided for under international agreements. More so, when the RP-Germany Tax Treaty does not provide for any pre-requisite for the availment of the benefits under said agreement.
Application for tax treaty relief merely confirms entitlement to the relief. [T]he period of application for the availment of tax treaty relief as required by RMO No. 1-2000 should not operate to divest entitlement to the relief as it would constitute a violation of the duty required by good faith in complying with a tax treaty. The denial of the availment of tax relief for the failure of a taxpayer to apply within the prescribed period under the administrative issuance would impair the value of the tax treaty. At most, the application for a tax treaty relief from the BIR should merely operate to confirm the entitlement of the taxpayer to the relief.
Labor Law; Summarizing the standards for a valid closure or cessation of business operations. (A) Closure or cessation of operations of establishment or undertaking may either be partial or total. (B) Closure or cessation of operations of establishment or undertaking may or may not be due to serious business losses or financial reverses. However, in both instances, proof must be shown that: (1) it was done in good faith to advance the employer’s interest and not for the purpose of defeating or circumventing the rights of employees under the law or a valid agreement; and (2) a written notice on the affected employees and the DOLE is served at least one month before the intended date of termination of employment. (C) The employer can lawfully close shop even if not due to serious business losses or financial reverses but separation pay, which is equivalent to at least one month pay as provided for by Article 283 of the Labor Code, as amended, must be given to all the affected employees. (D) If the closure or cessation of operations of establishment or undertaking is due to serious business losses or financial reverses, the employer must prove such allegation in order to avoid the payment of separation pay. Otherwise, the affected employees are entitled to separation pay. (E) The burden of proving compliance with all the above-stated falls upon the employer.
Unutilized creditable input taxes attributable to zero-rated sales can only be recovered through the application for refund or tax credit. The BIR shall disallow the treatment of unapplied input taxes as a deductible expense for income tax purposes.