Tequillo Suson Manuales Lerios & Dumaliang Law Offices

14/09/2023

The Estate Tax Amnesty Extension Bill has officially become law, taking effect on August 5, 2023, and is now recognized as Republic Act No. 11956. This significant development extends the opportunity to avail of estate tax amnesty until June 14, 2025. Notably, the coverage of this amnesty has also been broadened to include individuals who passed away on or before May 31, 2022.

This extension provides an excellent opportunity for individuals and families to benefit from estate tax amnesty and avoid potential penalties. If you want to take advantage of this latest extension and expanded coverage, we strongly recommend consulting with a qualified lawyer. They can provide you with expert guidance on the updated Estate Tax Amnesty provisions and help you navigate the process effectively.

20/10/2022

Ayaw mo ng pila? Mag-eAppointment ka na!

Make your next visit to the BIR easy and hassle-free by scheduling an appointment through the eAppointment system. Skip long queues and transact with the BIR at your most convenient time.

To access the System, click on the eAppointment logo on the BIR Website homepage or scan the QR Code. The eAppointment system is also accessible via this link: https://bit.ly/BIREAPPOINTMENT

13/07/2022

07/07/2022

29/12/2021

For more information regarding DENR Administrative Order No. 2021-38, you may visit the link below.

https://drive.google.com/file/d/1ALzXrYinCvjthRGFxMGpM3o-c85BkTHe/view

06/10/2021

12/05/2021

Psychological capacity being a legal concept, the testimony of a psychologist or psychiatrist as evidence is no longer mandatory.

The Supreme Court said, "It refers to a personal condition that prevents a spouse to comply with fundamental marital obligations only in relation to a specific partner that may exist at the time of the marriage but may have revealed through behavior subsequent to the ceremonies"

The Supreme Court added, "It need not be a mental or personality disorder. It need not be a permanent and incurable condition. Therefore, the testimony of psychologist or psychiatrist is not mandatory in all cases."

The Highest Court emphasized that "the totality of the evidence must show clear and convincing proof to cause the declaration of nullity of marriage."

https://cnnphilippines.com/news/2021/5/12/Annulment-marriage-Supreme-Court-psychological-incapacity.html?fbclid=IwAR0w-4MkYiUVK2i6E7Jl3tIY0EyFqB27cfn7IfWTHDVo60_HtcZ_YY0bKD0