A&A -Asetre & Associates

A&A -Asetre & Associates The founding partner is Atty. Kristoffer C. Asetre, RPm, who passed the 2021 Philippine Bar Examinations with exemplary performance. Marjorie V.

Current managing partner is Atty. Dalugdugan who recently hurdled the 2023 Philippine Bar Examinations.

11/09/2025

Charlie Kirk, the CEO and co-founder of the conservative youth organization Turning Point USA, was fatally shot Wednesday at an event at a Utah college, officials said.

READ MORE: https://inqnews.net/CharlieKirk

11/09/2025

This screen grab from a video by Amy King shows right-wing youth activist and influencer Charlie Kirk speaking during a public event at Utah Valley University minutes before he was shot

29/08/2025

De Vera is a seasoned lawyer who has extensive experience in government service and legal education

ADVISORY: Please be informed that our office will be CLOSED on Thursday, August 21, 2025 in Commemoration with Ninoy Aqu...
20/08/2025

ADVISORY:

Please be informed that our office will be CLOSED on Thursday, August 21, 2025 in Commemoration with Ninoy Aquino Day and Friday, August 22, 2025.

Regular operations will RESUME on Monday, August 25, 2025.

NOTICE!Our office will be CLOSED tomorrow June 6, 2025 in observance of Eidul Adha (Feast of Sacrifice).We will resume o...
05/06/2025

NOTICE!

Our office will be CLOSED tomorrow June 6, 2025 in observance of Eidul Adha (Feast of Sacrifice).

We will resume our regular office hours on June 9, 2025.

Happy Eid!

12/02/2025

Iginiit ng na ang isang “contract of sale of goods” o kontrata sa pagbebenta ng mga kalakal ay nakukumpleto na sa pamamagitan lamang ng kasunduan sa pagitan ng mga partido, kahit walang nakasulat na dokumento.

Sa Desisyon na isinulat ni Associate Justice Henri Jean Paul B. Inting, inutusan ng Third Division ng Korte si Marcelina Villanueva (Villanueva) na bayaran ang Coca-Cola Bottlers Phils., Inc. (Coca-Cola) para sa mga produktong inihatid sa kanya sa ilalim ng kanilang kasunduan sa dealership.

Kinasuhan ng Coca-Cola si Villanueva, na nagpapatakbo ng negosyo sa pangalan ng “Vedge Trading,” para mangolekta ng mahigit PHP 600,000 na hindi binayarang produkto. Depensa ni Villanueva, hindi siya kundi ang kanyang mga pamangkin ang namamahala sa negosyo.

Nagpasya ang Korte Suprema pabor sa Coca-Cola. Bagama't walang naipakitang nakasulat na kontrata, napatunayan ang pagbebenta ng mga kalakal sa pamamagitan ng iba pang ebidensya tulad ng mga pinirmahang delivery invoice na nagkukumpirma sa pagbili, terms of payment, at aktwal na paghahatid ng mga produkto.

Basahin ang buong teksto ng press release sa https://sc.judiciary.gov.ph/sc-contract-of-sale-of-goods-finalized-by-mere-agreement-of-parties/.

Basahin ang buong teksto ng Desisyon sa https://sc.judiciary.gov.ph/264746-marcelina-villanueva-doing-business-under-the-name-and-style-vedge-trading-vs-coca-cola-bottlers-phils-inc-jonathan-erasga-benjamin-i-dequina-jr-allan-d-evangelista-and-eugenio.


06/02/2025
30/01/2025

Ang mga foreign currency deposit account ay hindi kasali sa mga papatawan ng estate tax sa ilalim ng Republic Act No. 6426 (RA 6426) o ang Foreign Currency Deposit Act of the Philippines.

Sa isang Desisyon na isinulat ni Associate Justice Ramon Paul L. Hernando, kinatigan ng First Division ng ang hiling para sa refund ng binayarang estate tax na inihain ng estate ni Charles Marvin Romig (Charles), isang American national na nanirahan sa Puerto Galera, Oriental Mindoro.

Namatay si Charles noong 2011 nang hindi nag-iwan ng huling habilin. Nilipat ni Maricel Narciso Romig (Maricel), ang nag-iisang tagapagmana, ang pagmamay-ari ng mga ari-arian ni Charles sa kanyang sarili, kabilang ang isang dollar deposit account.

Sa pag-compute ng estate tax, hindi naisama ni Maricel ang dollar deposit account kaya nagbayad siya ng dagdag na PHP 4.56 milyon para maisama ito. Pero kalaunan, humingi siya ng refund dahil batay sa section 6 ng RA 6426, exempt ang foreign currency deposit account sa estate tax.

Tinanggihan ng Commission on Internal Revenue ang kanyang refund claim, dahil binawi na umano ng 1997 National Internal Revenue Code (NIRC) ang tax exemption sa mga dollar deposit account. Pero nagdesisyon ang Court of Tax Appeals (CTA) pabor kay Maricel.
Pinagtibay ng Korte Suprema ang desisyon ng CTA. Nilinaw ng Korte na ang isang pangkalahatang batas, gaya ng NIRC, ay hindi maaaring bawiin ang ipinagkaloob na tax exemption na ibinigay ng isang special law, tulad ng RA 6426, nang walang malinaw at tahasang probisyon sa pagpapawalang-bisa.

Dagdag pa ng Korte, dinisenyo ang RA 6426 para makaakit ng mga foreign investment sa pamamagitan ng pag-exempt ng mga foreign currency account mula sa lahat ng buwis.

Basahin ang buong teksto ng press release sa https://sc.judiciary.gov.ph/sc-foreign-deposit-accounts-exempt-from-estate-tax/

Basahin ang buong teksto ng Desisyon sa https://sc.judiciary.gov.ph/262092-commissioner-of-internal-revenue-vs-estate-of-mr-charles-marvin-romig-represented-by-its-sole-heir-mrs-maricel-narciso-romig/


NOTICE!Our office will be CLOSED tomorrow January 29, 2025 in observance of the Chinese New Year.We will resume our regu...
28/01/2025

NOTICE!

Our office will be CLOSED tomorrow January 29, 2025 in observance of the Chinese New Year.

We will resume our regular office hours on January 30, 2025.

We wish everyone a prosperous and joyful celebration!

Lailatul Isla Wal Mi'Raj 2025!Our OFFICE is open for your Legal needs.  Visit us at: Door 5, 2nd floor, Ajeno Building, ...
27/01/2025

Lailatul Isla Wal Mi'Raj 2025!

Our OFFICE is open for your Legal needs.

Visit us at:
Door 5, 2nd floor, Ajeno Building, Yumang St., cor. Andrade Road, General Santos City.

For Legal Consultations, book and appointment via our official page or you can contact us at:
09171339782
09171366046

24/01/2025

Muling nagpaalala ang na ang pagkaka-acquit sa isang criminal tax case ay hindi nangangahulugang hindi na kailangang magbayad ang isang taxpayer ng buwis.

Ang obligasyong magbayad ng buwis ay nanggagaling sa batas at hindi dahil sa krimeng nagawa.

Sa Desisyon na isinulat ni Associate Justice Mario V. Lopez, isinantabi ng Second Division ang mga kasong kriminal laban sa E & D Parts and Supply, Inc. at treasurer nito na si Margaret Uy hinggil sa hindi paghain ng income tax return at hindi pagbabayad ng income at value-added tax.

Bagama’t sinabi ng Korte na may obligasyon pa ring magbayad ng buwis ang isang taxpayer sa kabila ng kanyang pagkakawalang-sala, hindi pinagbayad ang kumpanya dahil walang bisa ang tax assessment nito.

Basahin ang buong teksto ng press release sa https://sc.judiciary.gov.ph/sc-acquittal-in-tax-case-does-not-erase-obligation-to-pay-taxes/

Basahin ang buong teksto ng Desisyon sa https://sc.judiciary.gov.ph/259284-people-of-the-philippines-vs-e-d-parts-supply-inc-et-al/


23/01/2025

The has affirmed that recruiting children for sexual exploitation is trafficking, even without the use of threats, force, or coercion.

In a Decision written by Senior Associate Justice Marvic M.V.F. Leonen, the Court’s Second Division upheld the conviction of Jhona Galeseo Villaria and Lourdes Aralar Maghirang (accused) for 8 counts of qualified trafficking in persons. They were sentenced to life imprisonment, fined PHP 16 million, and ordered to pay each of the victims PHP 600,000 in damages.

The accused were arrested in 2016 by the Philippine National Police during an entrapment operation in a hotel, where they accepted marked money from the undercover police officers as payment for several female minors.

Trafficking occurs when individuals are recruited, transported, or transferred for exploitative purposes, including prostitution, forced labor, slavery, or the removal or sale of organs through threats or use of force, coercion, deception, abuse of power, or by offering money.

The Court clarified that under Section 3(a) of the Anti-Trafficking in Persons Act, as amended, recruiting a child for sexual exploitation is enough to establish trafficking, regardless of whether threats, force, coercion, or deception were used.

In this case, the accused recruited minors and offered them for sexual activities in exchange for money. They took advantage of the victims’ youth and financial struggles to gain their consent.

Read the press release in full at: https://sc.judiciary.gov.ph/sc-threat-force-or-coercion-not-required-in-child-trafficking-cases/

Read the full text of the Decision at: https://sc.judiciary.gov.ph/259133-people-of-the-philippines-vs-jhona-galeseo-villaria-et-al/

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/

Address

Door 5, 2nd Floor, Ajeno Building, Yumang St. , Cor. Andrade Road
General Santos City
9500

Opening Hours

Monday 9am - 6pm
Tuesday 9am - 6am
Wednesday 9am - 6pm
Thursday 9am - 6pm
Friday 9am - 6pm

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