Smile!

Life is too short to spend on worrying and frowning, so smile! if you have to cry or frown, then do so but after a few minutes, try to smile again. We have a lot to be thankful for which is enough reason for us to smile.

Wednesday, July 2, 2014

More Taxes Imposed on Allowances of Government Employees

Prices of commodities have gone up, so is the minimum fare. Still, the salaries of workers are the same.  The salaries of government employees have also remained the same for the last four years or so. Now, the government has found another way to milk the government employees for whatever extra money they receive from their government service.  I just noticed, why is the government hell bent on acquiring more funds from taxes when it consistently fails to provide decent public service? 

Ladies and gentlemen, without further adieu, I give you... BIR Revenue Memorandum Order No. 23-2014 which was issued on June 20, 2014. (Applause...Applause... not!!)

The Memorandum Order specifies the benefits that are subject to withholding tax, namely:

A. Allowances, bonuses, honoraria or benefits received by employees and officials in the Legislative Branch, such as anniversary bonus, Special Technical Assistance Allowance, Efficiency Incentive Benefits, Additional, Food Subsidy, Eight (8th) Salary Range Level Allowance, Hospitalization Benefits, Medical Allowance, Clothing Allowance, Longevity Pay, Food Subsidy, Transition Allowance, Cost of Living Allowance, Inflationary Adjustment Assistance, Mid-Year Economic Assistance, Financial Relief Assistance, Grocery Allowance, Thirteenth (13th) Month Pay, Cash Gift and Productivity Incentive Benefit and other allowances, bonuses and benefits given by the Philippine Senate and House of Representatives to their officials and employees, subject to the exemptions enumerated herein. 

B. Allowances, bonuses, honoraria or benefits received by employees and officials in the Judicial Branch, such as the Additional Compensation (ADCOM), Extraordinary and Miscellaneous Expenses (EME), Monthly Special Allowance from the Special Allowance for the Judiciary, Additional Cost of Living Allowance from the Judiciary Development Fund, Productivity Incentive Benefit, Grocery Allowance, Clothing Allowance, Emergency Economic Allowance, Year-End Bonus, Cash Gift, Loyalty Cash Award (Milestone Bonus), SC Christmas Allowance, anniversary bonuses and other allowances, bonuses and benefits given by the Supreme Court of the Philippines and all other courts and offices under the Judicial Branch to their officials and employees, subject to the exemptions enumerated herein. 

C. Compensation for services in whatever form paid, including, but not limited to allowances, bonuses, honoraria or benefits received by employees and officials in the Constitutional bodies (Commission on Election, Commission on Audit, Civil Service Commissioner) and the Office of the Ombudsman, subject to the exemptions enumerated herein. 

D. Allowances, bonuses, honoraria or benefits received by employees and officials in the Executive Branch, such as the Productivity Enhancement Incentive (PEI), Performance-Based Bonus, anniversary bonus and other allowances, bonuses and benefits given by the departments, agencies and other offices under the Executive Branch to their officials and employees, subject to the exemptions enumerated herein. 

The tax rate shall depend on which bracket the income of an employee falls on.

So there, it's as if we're working our as**s off for the government just so the latter can tax us. Sheesh!

If you want to see the entire contents of this BIR Memo, click here.

sMiLe!!

Thursday, May 29, 2014

Case Digest: Bobby Rose Frias vs. Atty. Carmelita Bautista-Lozada

A.C. No. 6656
(Formerly CBD-98-591)
May 4, 2006

FACTS: Respondent Atty. Carmelita Bautista-Lozada was formerly found guilty of violating Rules 15.03 and 16.04 of the Code of Professional Responsibility and of willfully disobeying a final and executory decision of the Court of Appeals.  She was suspended from the practice of law for two years.
 
Respondent filed a motion for reconsideration of the order of the Court, contending that, pursuant to Rule VIII of the Rules of Procedure of the Commission on Bar Discipline (CBD) of the Integrated Bar of the Philippines (IBP), the complaint against her was already barred by prescription. She also asserts that her December 7, 1990 loan agreement with complainant complied with Rule 16.04 because the interest of complainant was fully protected.
 
ISSUES: a. Whether or not the administrative complaint is barred by prescription?
 
              b. Whether or not Rule VIII, Section 1 of the Rules of Procedure of the CBD-IBP is valid?
 
RULING: a. Rule VIII, Section 1 of the Rules of Procedure of the CBD-IBP provides:
 
SECTION 1. Prescription. A complaint for disbarment, suspension or discipline of attorneys prescribes in two (2) years from the date of the professional misconduct.
 
 
However, as early as 1967, the Court has held that the defense of prescription does not lie in administrative proceedings against lawyers. And in the 2004 case of Heck v. Santos, the Court declared that an administrative complaint against a member of the bar does not prescribe.
 
       Moreover, assuming that prescription is a valid defense, respondent raised it only at this late stage. We presume she was familiar with that rule yet she failed to invoke it at the earliest opportunity. Instead she opted to insist on her innocence.
     
b. Rule VIII, Section 1 of the Rules of Procedure of the CBD-IBP which provides for a prescriptive period for the filing of administrative complaints against lawyers runs afoul of the settled ruling of the Court. It should therefore be struck down as void and of no legal effect for being ultra vires.
 
 Rule VIII, Section 1 of the Rules of Procedure of the Commission on Bar Discipline of the Integrated Bar of the Philippines is hereby declared null and void
 

sMiLe!!

Monday, March 17, 2014

Bar Exam Results Later

According to the grapevine, the bar exam results for 2013 will be released at 1:30 pm. According to more whiskers and much haka-haka, the result is that the passing rate is 20%. How true? (Parang blind item lang ano?)

About 5,593 bar applicants were supposed to take the exams. But I've heard of two (2) examinees who were never allowed to complete the four (4) exam days because of... hmmm... let's just say, katigasan ng ulo.

Anyways, to my friends who are waiting for the results this afternoon, good luck, God bless you.

If you pass, then welcome, mga panyero at panyera. Please don't forget to uphold the profession and that it is a noble one, albeit, controversial because of some rotten tomatoes.

If you don't, wala nang five flunk rule ngayon, kaya try and try and try and try lang!!!





sMiLe!!