Valencia and Valencia

Valencia and Valencia Valencia and Valencia Accounting and Legal Services is a team composed of lawyer and certified public accountants.

28/12/2022

Magandang balita para sa taxpayers!

Simula ika-1 ng Enero 2023, mababawasan ang babayarang buwis ng ilang empleyado sa gobyerno at pribadong sektor dahil ipatutupad na ang ikatlong tranche ng Tax Reform for Acceleration and Inclusion Law o TRAIN Law.

Ang mga indibidwal na kumikita ng mababa sa P250,000 bawat taon ay mananatiling exempted. Para naman sa mga mababa sa P8 milyon ang kinikita, magkakaroon ng mas mababang buwis mula 15% hanggang 30%.

Samantala, 35% pa rin ang buwis ng mga indibidwal na kumikita ng mahigit P8 milyon.

Basahin: https://bit.ly/3GmpaUR

21/10/2022
π‘π„ππ”ππ‹πˆπ‚ 𝐀𝐂𝐓 𝐍𝐎. πŸπŸπŸ—πŸ‘πŸ’Signed on 10 October 2022𝐀𝐍 𝐀𝐂𝐓 π‘π„ππ”πˆπ‘πˆππ† 𝐓𝐇𝐄 π‘π„π†πˆπ’π“π‘π€π“πˆπŽπ πŽπ… π’π”ππ’π‚π‘πˆππ„π‘ πˆπƒπ„ππ“πˆπ“π˜ πŒπŽπƒπ”π‹π„Visit the ...
13/10/2022

π‘π„ππ”ππ‹πˆπ‚ 𝐀𝐂𝐓 𝐍𝐎. πŸπŸπŸ—πŸ‘πŸ’
Signed on 10 October 2022

𝐀𝐍 𝐀𝐂𝐓 π‘π„ππ”πˆπ‘πˆππ† 𝐓𝐇𝐄 π‘π„π†πˆπ’π“π‘π€π“πˆπŽπ πŽπ… π’π”ππ’π‚π‘πˆππ„π‘ πˆπƒπ„ππ“πˆπ“π˜ πŒπŽπƒπ”π‹π„

Visit the Official Gazette website https://www.officialgazette.gov.ph/2022/10/10/republic-act-no-11934/

26/07/2022
01/07/2022

Revenue Regulations No. 6-2022

Removes the 5-year validity period on receipts/invoices

For full text, https://bit.ly/3yzTlny

29/06/2022

BREAKING: The LTFRB granted Wednesday the provisional increase in the minimum fare of public utility jeepneys (PUJ) to PHP11 beginning Friday, July 1, while the minimum fare for modern PUJs was increased to PHP13.

The fare increase, effective throughout the country, is the result of petitions from public transport groups due to the continued rise in fuel prices. | via Raymond Carl Dela Cruz

29/06/2022

SC Accredits Ninja Van as Courier Service Provider |

Chief Justice Alexander G. Gesmundo hands over the certificate of accreditation to Ninja Van Philippines as an accredited courier service provider on June 27, 2022 at the Dignitaries’ Lounge. With the Chief Justice are Justice Ramon Paul L. Hernando (4th from right), Justice Jose Midas P. Marquez (3rd from right), Deputy Court Administrator Jenny Lind R. Aldecoa-Delorino (2nd from right), and Deputy Clerk of Court and Chief Administrative Officer Atty. Maria Carina M. Cunanan (extreme right).

Joining the Court officials are (from left) Ms. Nikki Pimentel, Head of Corporate Sales; Atty. Claro Ortiz, Head of Legal; Ms. Sabina Lopez- Vergara, Chief Commercial Officer, and Mr. Jose Alvin Perez, Chief Operating Officer of Ninja Van Philippines.

Also present during the event are (not in photo) Deputy Clerk of Court and Chief Technology Officer Atty. Jed Sherwin G. Uy and Atty. Nicole Vilches-Mallari of the Office of the Bar Confidant.

The Supreme Court has accredited Ninja Van Philippines which services the litigants may avail of for the timely filing and service of pleadings and other court documents. In his message, Chief Justice Gesmundo stressed the need for litigants, lawyers, and the court to strictly observe the periods provided in the Rules of Court and other court issuances relative to the speedy disposition of cases. The Chief Justice said that he looks forward to Ninja Van Philippines’ accreditation to support the Court’s strategic plan by ensuring timely and efficient services to the Judiciary.

Ninja Van is currently the only court-accredited private courier in the Philippines.

17/06/2022

SC: Photos, Messages from Facebook Messenger obtained by Private Individuals Admissible as Evidence

The Supreme Court has ruled that photos and messages obtained by private individuals from a Facebook messenger account are admissible as evidence in court.

In a 31-page decision penned by Associate Justice Jhosep Y. Lopez, the Court sustained the conviction of the petitioner, Christian C. Cadajas, for violation of RA 9775, or the Anti-Child Po*******hy Act, rejecting the petitioner's claim that the chat thread presented as evidence against him should be excluded since the same was obtained in violation of his right to privacy.

In 2016, petitioner, then 24 years old, started a romantic relationship with AAA, a 14-year-old girl. AAA, using her mother's cellphone, BBB, would converse with petitioner on Facebook Messenger. In one of their conversations, petitioner coaxed AAA to send photos of her private parts, to which AAA relented. BBB later discovered this conversation when AAA forgot to log out of her Facebook account on her mother's phone, prompting AAA to delete the messages on her account. However, BBB forced AAA to open the petitioner's Facebook messenger account to get a copy of their conversation.

The Court held that because the Bill of Rights under the Constitution, which includes the right to privacy, was intended to protect citizens from government intrusions, the right to privacy and its consequent effects on the rules on admissibility of evidence cannot be invoked against private individuals.

In the case of petitioner, the Facebook Messenger chat thread was not obtained through the efforts of police officers or any State agent but by AAA, a private individual who had access to the photos and conversations in the chat thread.

Neither can AAA be said to have violated the petitioner's privacy, ruled the Court, since by giving AAA the password to his Facebook Messenger account, the petitioner lost a reasonable expectation of privacy over the contents of his account. Thus, even if AAA was only forced by her mother to obtain the photos and messages, there is still no violation of the petitioner's privacy, since by allowing another person access to his account, the petitioner made its contents available not only to AAA but to other persons AAA might show the account to, whether she be forced or not to do so.

The Court also held that the restrictions under the Data Privacy Act (DPA) do not apply to petitioner since the DPA allows the processing of personal information related to the determination of criminal liability of a data subject.

The Court also ruled that the crime of child po*******hy, while defined and penalized under a special law, should be classified as mala in se, or acts that are inherently immoral and thus require proof of criminal intent by the accused, as opposed to mala prohibita, or those acts which are prohibited only because the law says so, making the intent of the accused irrelevant. The Court held that consistent with legislative deliberations on the Anti-Child Po*******hy Act, it is clear that the illegal acts under the law are not mere prohibitions but serious, depraved acts.

Thus, in cases of child po*******hy, the criminal intent of the accused must be proven. In the petitioner's case, it was established that he had intended to induce AAA, a minor, to exhibit AAA's private parts, since it was petitioner's prodding that led AAA to take and share the intimate photos.

Read the full text of the decision at https://sc.judiciary.gov.ph/27967//.

Maligayang Ika-121 Anibersaryo sa Kataas-taasang Hukuman ng Pilipinas! πŸŽ‰
11/06/2022

Maligayang Ika-121 Anibersaryo sa Kataas-taasang Hukuman ng Pilipinas! πŸŽ‰

Maligayang Ika-121 Anibersaryo sa Kataas-taasang Hukuman ng Pilipinas! πŸŽ‰

Did you know that the Supreme Court was formally established on June 11, 1901 when the Second Philippine Commission passed Act No. 136 entitled β€œAn Act Providing for the Organization of Courts in the Philippine Islands”? The judicial organization established by the Act was conceived by the American lawyers in the Philippine Commission and was patterned in its basic structures after similar organizations in the United States.

Read more about the history of the Supreme Court at https://sc.judiciary.gov.ph/387/.

Happy Independence Day πŸ‡΅πŸ‡­
12/06/2021

Happy Independence Day πŸ‡΅πŸ‡­

We are OPEN for your notarial needs. βš–οΈ
07/06/2021

We are OPEN for your notarial needs. βš–οΈ

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