More from Your Bonus: A Welcome Valentines Gift

Government has a bit of Valentines gift to people who rely on salaries to support themselves and their families — an increase in the tax exemption for 13th month pay and other bonuses/benefits. On 12 February 2015, two days before Valentines, President Aquino signed Republic Act No. 10653 (full text), increasing the tax exemption of bonuses from P30,000 to P82,000. Continue reading

Statement of Chief Justice Maria Lourdes P. A. Sereno on the recent Maguindanao Encounter

In the wake of the recent deaths in Mamasapano, Maguindanao involving officers and members of the Philippine National Police – Special Action Force and the Moro Islamic Liberation Front, I and my colleagues on the Supreme Court express our deepest sympathy to the families and loved ones of our injured and fallen policemen. We deeply mourn for those killed, and weep with their families as we would weep for our own kin. No words are enough to console the families for their loss, perhaps even the promise of earthly justice will sound hollow at this time. But I ask them now to cling to the hope that there is always the eternal realm. Continue reading

Salute to the Fallen44

Salute to the Fallen 44

The military band kept on playing. The tune sounds painfully sad. The band kept playing for hours because the honor guards walked slower than slow-motion, perhaps fearful of disturbing the fallen comrade-in-arms inside the coffin. It took hours because there were 42 coffins that came home to Camp Bagong Diwa [Update: Why family of slain SAF from Bicol didn’t wait for Aquino]. The 2 other fallen police officers were buried earlier in accordance with Islamic rites. 44 dead. A lot of officers and gentlemen died performing their sworn duty to protect the country. Continue reading

The First 5 Minutes of the First Sunday of Bar Exams

There are four full Sundays reserved every year for the Philippine bar examinations, arguably the most difficult bar exam in the whole world. Until the first Sunday of the bar exam, law students can only surmise, as part of their arduous bar exam preparation, what to expect inside the examination room. Each bar examinee has a different experience when it comes to the precious few minutes after opening the bar exam questionnaire — a brief moment that is forever etched in the minds of all lawyers or would-have-been lawyers (incidentally, the OBC noted that of the total 6,344 examinees admitted to take the 2014 bar examinations, only 5,996 showed up during the first Sunday and 5,994 remained at the end of the first Sunday). As a helpful reference for those taking the bar exams, and as a catharsis for those who have survived the bar exam, we’ll feature the realizations of bar exam hopefuls during the first 5 minutes (after opening the questionnaire) of the first (of four) Sunday of the bar exam. Continue reading

2014 (Legal Ethics) Bar Exam Questions: Instructions

[Skip the Instructions below and proceed to answer/discuss the Legal Ethics bar exam essay and multiply choice question: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29 and 30; See also 2014 Bar Exam: Information, Discussions, Tips, Questions and Results] Continue reading

2014 (Remedial Law) Bar Exam Questions: Instructions

[Skip the Instructions below and proceed to answer/discuss the Remedial Law bar exam essay and multiply choice question: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28 and 29; See also 2014 Bar Exam: Information, Discussions, Tips, Questions and Results] Continue reading

2014 (Criminal Law) Bar Exam Questions: Instructions

[Skip the Instructions below and proceed to answer/discuss the Criminal Law bar exam essay and multiply choice question: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25 and 26; See also 2014 Bar Exam: Information, Discussions, Tips, Questions and Results] Continue reading

2014 (Commercial Law) Bar Exam Questions: Instructions

[Skip the Instructions below and proceed to answer/discuss the Commercial Law bar exam essay and multiply choice question: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28 and 29; See also 2014 Bar Exam: Information, Discussions, Tips, Questions and Results] Continue reading

2014 (Taxation) Bar Exam Questions: Instructions

[Skip the Instructions below and proceed to answer/discuss the Taxation bar exam essay and multiply choice question: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28 and 29; See also 2014 Bar Exam: Information, Discussions, Tips, Questions and Results] Continue reading