PPGT Law

05/11/2025

For the victims of the recent typhoon and flooding, we can assist you for free in the drafting, preparation and notarization of affidavits (e.g. affidavits of loss) or other documents relating to loss or damage.

Send us a private message with your details and let us know how we can help you, or you can visit our office at Room 4, 4th Floor, Arlinda V. Paras Bldg., Don Gil Garcia St., Capitol Site, Cebu City (beside Shamrock Capitol and behind Avon building)

14/12/2023

Awwww thank you to our former super secretary Mel Carmel Debarra!❤️ We miss you!

29/07/2022

The Supreme Court Provides Clarificatory Guidelines on Plea-Bargaining in Drugs Cases

sc.judiciary.gov.ph/28879/

SC Provides Clarificatory Guidelines on Plea-Bargaining in Drugs Cases July 28, 2022 The Supreme Court, during its En Banc deliberations on Tuesday, July 26, 2022, reaffirmed the primacy and exclusivity of its rule-making power under the Constitution, and guaranteed its precedence in governing over....

08/09/2021

Tan-Andal v. Andal, G.R. No. 196359 is out!

Here are some highlights we can take from the case:

1. Plaintiff-spouse must prove psychological incapacity with clear and convincing evidence. A quantum of proof that requires more than mere preponderance but less than proof beyond reasonable doubt.

2. Even if the Constitution regards marriage as an inviolable social institution and the foundation of the family, courts must not hesitate to void marriages that are patently ill-equipped due to inherent psychic causes.

3. Psychological incapacity is not a mental incapacity /personality disorder; it is not something to be cured. However, incurability “in the legal sense" is still required - that the incapacity is so enduring and persistent with respect to a specific partner, and contemplates a situation where the couple's respective personality are so incompatible and antagonistic that the only inevitable and irreparable result is the breakdown of marriage.

4. There must still be proof of durable or enduring aspects of a person's personality called "personality structure," which manifests itself through clear acts of dysfunctionality that undermine the family. Proof need not be given by an expert witness. Ordinary witness/es who have been present in the life of the spouses prior to their marriage may testify on these behaviors.

5. Juridical antecedence is still required. Proof may consist of testimonies describing the living environment of the supposedly incapacitated spouse. Violence, child abuse, history of abusive relationships, among others.

6. Gravity is still required. The failure to perform marital obligation does not relate only to their obligations as husband and wife. If they decide to have children, failure to perform obligations include their failure to their children may be a ground to nullify the marriage.

https://sc.judiciary.gov.ph/20821/?fbclid=IwAR0W2pSOCa3lQ4TmTRRX5CUReGdvIcNKlMckaTS9tl0C9Iy0S-ves6s_xwc

12/05/2021

The Supreme Court just pronounced that psychological incapacity as a ground for declaration of nullity of marriage in Art. 36 of the Family Code is not a medical but a legal concept, and that the testimony of psychologist or psychiatrist is not mandatory in all cases.

08/04/2021

Tax Update:

The BIR issued Revenue Memorandum Circular (RMC) No. 46-2021 dated 6 April 2021 clarifying the deadline for filing of Annual Income Tax Return (AITR) for Taxable Year ending 31 December 2020, providing the guidelines in filing, including the use of electronic signatures and reiterating the availability of eAFS.

The salient points thereof are as follows:

1. The deadline is not extended and remains at April 15, 2021.

2. Tentative AITR may be filed on or before the deadline but the return may be amended on or before 15 May 2021 without imposition of increments.

3. Pursuant to RA No. 8792 (Electronic Commerce Act of 2000), all tax returns, attachments and documents can be signed by the taxpayer or its authorized officer or signatory through electronic signature.

4. The availability of eAFS Facility, as circularized in RMC 49-2020, is reiterated.

26/02/2021

Pres. Duterte amends list of holidays for this year 2021.
Nov. 2 (All Souls' Day), Dec. 24 (Christmas Eve), and Dec. 31 (New Year's Eve) are now "special (working) days."

23/02/2021

Happy Birthday, Attys. Valerie Gayle J Patac & Jayme Tesalona 🎂🥂🎉

18/12/2019

❄️🎄❄️ Have a Holly Jolly Christmas! ❄️🎄❄️

From PPGTLaw

15/12/2018

Happy holidays from PPGT Law! 🎄