SUBJECT: The Power of Purse vs Power of Sword I. This memorandum addresses the constitutional tension between the legislative “power of the purse” and the executive […]
SUBJECT: The Principle of Separation of Powers I. STATEMENT OF LEGAL PRINCIPLE The Principle of Separation of Powers is a fundamental doctrine enshrined in the 1987 […]
SUBJECT: The Doctrine of Judicial Review I. Introduction The Doctrine of Judicial Review is the fundamental power vested in the Philippine judiciary, particularly the Supreme Court, […]
SUBJECT: The Principle of Non-Delegation of Tax Power I. Introduction and Core Doctrine The Principle of Non-Delegation of Tax Power is a fundamental constitutional axiom derived […]
SUBJECT: Real Property Tax and Assessment I. Introduction and Purpose of Memo This memorandum provides a concise overview of the legal framework governing real property taxation […]
SUBJECT: Real Property Tax and Assessment I. STATEMENT OF FACTS Our client, a registered owner of a parcel of land with improvements located in [City/Municipality], received […]
SUBJECT: Local Government Taxation Power I. STATEMENT OF FACTS This memorandum examines the legal framework governing the taxing powers of local government units (LGUs) in the […]
SUBJECT: Donor’s Tax and Life-Time Giving I. STATEMENT OF FACTS This memorandum addresses the tax implications of lifetime gifts (inter vivos donations) under Philippine law. The […]
SUBJECT: Estate Tax and the TRAIN Law Updates I. STATEMENT OF FACTS This memorandum examines the significant amendments to the National Internal Revenue Code (NIRC) of […]