Atty. Marie Rose Carlos - Accounting and Law Office

Atty. Marie Rose Carlos - Accounting and Law Office For accounting, tax, or legal concerns, message our page, or call/message thru Viber 09612782201, or e-mail at [email protected] .

Looking for reliable Tax Consultancy and Accounting Services? Our Accounting and Law Office is here to support your fina...
12/11/2024

Looking for reliable Tax Consultancy and Accounting Services?

Our Accounting and Law Office is here to support your financial and legal needs!

From tax planning to accurate accounting, we ensure compliance and help your business thrive.

Contact us today to simplify your finances and focus on what matters most.




19/09/2024
19/09/2024

The Supreme Court has ruled that in cases of r**e committed by force, threat, or intimidation, it is not required to prove that the victim resisted.

It is enough that such force, threat, or intimidation existed and was strong enough to prevent the victims from asserting their will, determined from the victims’ perspective.

The Court clarified that previous Decisions stating that a woman cannot claim to be a r**e victim unless she resisted are contrary to current doctrine. These pronouncements also tend to reinforce misguided stereotypes that perpetuate gender bias and insensitivity. The right of women to autonomy and bodily integrity should be recognized and respected.

The belief that if a woman does not resist, then she consents to the r**e is unacceptable in any civilized society. It presumes that men are entitled to free access to a woman’s body at any given time and place.

“Rape is perhaps the only crime where the trial often focuses on the conduct of the victim instead of that of the accused. The need to prove lack of consent often becomes a question of the victim's behavior, her history, and her conduct before, during, and after the r**e as implying that some women can be ‘bad enough’ to be r**ed while others, because of their background, choices, and conduct, are simply lying when they claim that they were r**ed. It is time to strike down such uninformed and ignorant views,” the Court stressed.

Read the full press release: https://sc.judiciary.gov.ph/sc-proof-that-victim-resisted-not-required-in-r**e-cases/

Read the full text of the Decision: https://sc.judiciary.gov.ph/266706-people-of-the-philippines-vs-zzz/

18/09/2024
10/09/2024

"We advise that E-marketplace Platforms, Online Sellers, & Content Creators should follow RR No. 15-2024 strictly, and as soon as possible. It is unfair to the retail industry or to the sector which has brick-and-mortar stores, if online businesses are not regulated and taxed in the same manner. If physical stores can be closed down through a closure order, online businesses can be closed down through a take down order" –Commissioner Romeo D. Lumagui Jr.

Sa bisa ng Revenue Regulation No. 15-2024 (RR No. 15-2024) ay nagkaroon na ng polisiya ang pagrehistro ng brick-and-mortar (pisikal) at online businesses.Ito ay para maging patas ang pag-regulate at singil ng buwis sa pagitan ng mga pisikal at online na mga negosyo.

Sa Section 8 ng RR No. 15-2024 ay nakasaad na maaaring i-suspende ang business operations sa pamamagitan ng pagbibigay ng Closure/Take Down order laban sa parehong pisikal at online na negosyo, at kahit nakasarado o tigil ang operasyon ng negosyo ay pwede pa ring magpasa ng tax evasion case ang BIR sa ilalim ng Run After Tax Evaders program.

Sa Section 11 ng RR No. 15-2024 ay nakasaad na ang mga lessors, sub-lessors ng mga commercial establishments/building/at commercial space, operator ng digital platform (kasama ang e-marketplace) ay responsable sa paninigurado na ang kanilang mga lessees ay rehistrado sa BIR. Ang hindi pagpapatupad ng requirement na ito ay magiging ‘’act of aiding or abetting in the commission of the offense.’’

"We will be monitoring digital platforms and e-marketplace platforms like Lazada, Shopee, and Tiktok to check if their online sellers and content creators have complied with their BIR registration. We will also be monitoring lessors and sub-lessors of commercial spaces like malls and buildings to check if their tenants are also compliant. Allowing lessees or online sellers/merchants to use to engage in business the premises or digital platform without BIR registration will be considered a violation of our tax laws" –Commissioner Romeo D. Lumagui Jr.

Revenue Regulation No. 15-2024: https://bit.ly/3B578WY

10/09/2024
07/09/2024

NLRC Labor Education Program: Termination of Employment

07/09/2024
07/09/2024

Matagal na pagliban ng asawa, maituturing na Psychological Incapacity ayon sa Korte Suprema

Ang matagal ng pagkawala ng asawa sa kanilang pamamahay ay maaring ituring na katibayan ng psychological incapacity na basehan para ipawalang-bisa ang kasal.

Sa Desisyon na isinulat ni Senior Associate Justice Marvic M.V.F. Leonen, pinawalang-bisa ng Korte Suprema ang kasal nina Leonora at Alfredo matapos mapatunayan na tumanggi si Alfredo na magbigay ng pinansyal na suporta sa kanyang pamilya at tuluyang iniwan si Leonora at kanilang mga anak simula 1994.

Napatunayan ding nagkaroon ng relasyon si Alfredo sa ibang mga babae.

Ayon sa Korte Suprema, nakasaad sa Article 68 ng Family Code na obligasyon ng mag-asawa na magsama, magpakita ng pag-ibig, respeto, at katapatan sa isa't isa, at magbigay ng tulong at suporta.

Ang pangangaliwa ni Alfredo, ang kanyang matagal na pagkawala sa tahanan at ang hindi pagbibigay ng suporta sa kanyang misis at anak ay nagpapakita na hindi nya naiintindihan ang kanyang mga obligasyon bilang asawa at ama.


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