PH-Law

Mandatory pay equivalent to 1/12 of an employee's total basic salary earned during the calendar year. Required by PD 851 for all rank-and-file employees. Must be paid on or before December 24.

A judicial declaration that a marriage is void or voidable. Grounds include lack of parental consent (ages 18–21), insanity, fraud, force, or incurable impotency.

The stage in criminal proceedings where the accused is formally read the charge and asked to enter a plea of guilty or not guilty before the court.

The primary document filed with the SEC to incorporate a company, containing its name, purpose, principal office, term, authorized capital stock, incorporators, and directors.

A formal demand letter from the BIR requiring payment of deficiency taxes. Must be preceded by a Preliminary Assessment Notice (PAN) and can be protested within 30 days.

Security given for the release of a person in custody to guarantee their appearance at trial. May be denied for offenses punishable by reclusion perpetua when evidence of guilt is strong.

Article III of the 1987 Philippine Constitution enumerating the fundamental rights of individuals against government action, including speech, religion, privacy, and due process rights.

The Philippine government agency under the Department of Finance responsible for assessing and collecting all national internal revenue taxes, fees, and charges.

Internal rules governing the management of a corporation, including meeting procedures, officer duties, voting rights, and other operational matters. Filed with and approved by the SEC.

A contract between an employer and the recognized collective bargaining agent (union) governing wages, benefits, and working conditions. Typically valid for 5 years.

A special civil action filed with the Supreme Court or Court of Appeals to correct grave abuse of discretion amounting to lack or excess of jurisdiction by a lower court or tribunal.

An involuntary resignation resulting from the employer's act of making continued employment impossible, unreasonable, or unlikely. Treated legally the same as illegal dismissal.

A meeting of minds between two persons whereby one binds himself to give something or to render some service to another. Requires consent, object, and cause.

Monetary compensation awarded for a legal wrong. Types: actual/compensatory, moral, nominal, temperate, liquidated, and exemplary/corrective damages.

A motion filed by the defendant after the plaintiff has rested its case, arguing that the evidence presented is insufficient to support a judgment in plaintiff's favor.

A lawsuit filed by a stockholder on behalf of the corporation against directors or officers for acts prejudicial to the corporation, when the corporation itself refuses to act.

The executive agency responsible for policy-making, programming, and servicing to promote gainful employment and regulate labor relations in the Philippines.

The constitutional guarantee that no person shall be deprived of life, liberty, or property without due process of law. Includes substantive (fair laws) and procedural (fair procedures) components.

A real right constituted on another's property for the benefit of another estate (praedial) or person (personal), imposing on the owner a duty to allow certain use or abstain from certain acts.

The right of the State to take private property for public use upon payment of just compensation. A constitutional power that cannot be surrendered but must comply with due process.

A session of a court (usually the Supreme Court) in which all justices sit together to hear a case, as opposed to a smaller panel or division.

Any lien, mortgage, easement, restriction, or other claim on real property that limits the owner's use or transferability. Annotated on the title in the Registry of Deeds.

Constitutional guarantee that no person or class of persons shall be denied the same protection of the laws enjoyed by other persons in like circumstances.

A tax on the transmission of the net estate of a deceased person to their heirs. Under TRAIN (RA 10963), the rate is a flat 6% on the net estate exceeding ₱5 million.

A principle that prevents a person from asserting a position inconsistent with one previously taken, when another person has detrimentally relied on the earlier position.

A discretionary power that allows a court to decline to exercise its jurisdiction over a case when another court or forum is more convenient or appropriate for the dispute.

A writ requiring a person under arrest to be brought before a court to secure their release unless lawful grounds for detention can be shown. Protects against illegal detention.

A formal written accusation filed by a public prosecutor charging a person with an offense. It is the instrument by which criminal prosecution is commenced in court.

A special civil action where a person who holds property or money claimed by two or more parties files suit to compel them to litigate their claims against each other rather than against the stakeholder.

The authority of a court to hear and decide a case. Encompasses jurisdiction over the subject matter (type of case), territory (geographic area), and person (parties before the court).

Grounds for dismissal attributable to the employee's fault or negligence under Art. 297 of the Labor Code: serious misconduct, willful disobedience, gross neglect, fraud, commission of a crime, or analogous causes.

Failure to assert a right within a reasonable time, leading to a presumption of abandonment. An equitable defense against stale claims.

A court decree separating spouses from bed and board without dissolving the marriage bond. Allows division of property but neither spouse may remarry.

A notice registered against a title in the Registry of Deeds warning that there is pending litigation involving the property, alerting potential buyers or mortgagees.

A writ issued by a court commanding a government official, agency, or lower court to perform a ministerial duty required by law.

Factors that do not excuse a crime but lower the gravity of the offense for purposes of imposing a reduced penalty. Examples: minority, voluntary surrender, passion or obfuscation.

A quasi-judicial body attached to the DOLE that adjudicates labor disputes including illegal dismissal, money claims, unfair labor practices, and strikes.

A juridical necessity to give, to do, or not to do. Under the Civil Code, obligations arise from law, contracts, quasi-contracts, delicts, and quasi-delicts.

A corporation with a single stockholder, introduced under the Revised Corporation Code (RA 11232). The single stockholder acts as the sole director and president.

An agreement in a criminal case between the prosecutor and the accused, whereby the accused pleads guilty to a lesser charge in exchange for a reduced sentence.

An inquiry conducted by a prosecutor to determine if there is sufficient ground to engender a well-founded belief that a crime has been committed and the respondent is probably guilty.

The acquisition of ownership or extinguishment of obligations through the lapse of time fixed by law. Acquisitive prescription (ownership) vs. extinctive prescription (actions).

A disposition where a convicted offender, instead of imprisonment, is released subject to conditions set by the court. Available if the penalty imposed does not exceed 6 years.

A writ that commands a lower court or tribunal to desist from further proceedings in an action when it is acting without or in excess of its jurisdiction.

Written authorization given by a stockholder to another person (the proxy) to vote shares at a stockholders' meeting. Must be in writing and filed before the meeting.

An act or omission causing damage to another through fault or negligence, without any pre-existing contractual relation between the parties. Gives rise to civil liability under Art. 2176 of the Civil Code.

The minimum number of shareholders or directors who must be present at a meeting for business to be validly transacted. For corporations, a majority of the outstanding capital stock or board members.

An aggravating circumstance where the accused, at the time of the trial, has been previously convicted by final judgment of another crime embraced in the same title of the Revised Penal Code.

A Philippine penalty of imprisonment for a fixed period of 20 years and 1 day to 40 years, with the accessory penalties provided by law. Distinct from life imprisonment.

An employee who has been engaged to perform activities usually necessary or desirable in the usual business of the employer, or who has completed the probationary period (not exceeding 6 months).

A doctrine preventing relitigation of matters already decided by a final judgment. Requires identity of parties, subject matter, and cause of action between the prior and current cases.

The cancellation of a contract which restores the parties to their original positions, as if the contract was never made. Available for lesion, fraud, or certain defects.

An issuance signed by the Secretary of Finance upon recommendation of the Commissioner of Internal Revenue that specifies, prescribes, or defines rules and regulations for the effective enforcement of tax laws.

The Philippine government agency that regulates corporations, partnerships, and the capital market. Handles registration, reporting, and enforcement of the Corporation Code and Securities Regulation Code.

A constitutional right of employees to remain in employment unless dismissed for a just or authorized cause and with due process. Dismissal without cause is illegal and entitles the employee to reinstatement and back wages.

A corporation that has a capital stock divided into shares and is authorized to distribute dividends to shareholders based on their shareholdings.

A writ directing the sheriff to notify the defendant that a civil action has been filed against them, and to serve a copy of the complaint requiring them to answer within the prescribed period.

A document issued by the BIR or BOC evidencing the amount of tax credit due a taxpayer, which can be applied against future tax liabilities or converted to a tax refund.

A certificate issued by the Register of Deeds evidencing ownership of registered land. Issued upon transfer of ownership from a previous registered owner.

The Philippine system of land registration introduced by Act 496, where a certificate of title (TCT/OCT) is conclusive evidence of ownership. Based on the Australian system introduced by Sir Robert Torrens.

A 12% tax on the sale, barter, exchange, or lease of goods or properties and services in the Philippines. Businesses with annual gross sales exceeding ₱3 million are required to register as VAT taxpayers.

A tax deducted at source by the payor before remitting payment to the payee. Covers compensation income (withholding tax on compensation) and passive income (final withholding tax).

A court order directing the sheriff to enforce a final and executory judgment, such as by seizing and selling the debtor's property to satisfy a money judgment.