Notes, Coffee & the Bar The Making of a Lawyer by Jhude

Value-Added Tax (VAT) is a consumption tax imposed on the value added to goods and services at each stage of the supply chain, from production to the final sale. It is an indirect tax collected by businesses and remitted to the government, ultimately borne by the final consumer, who pays it as part of the purchase.

A judicial decision is a formal ruling, judgment, or opinion made by a court or judge that interprets laws, resolves disputes, and determines parties' rights and obligations, forming part of the legal system and influencing future cases by setting legal precedent. These decisions involve analyzing facts and legal principles, resulting in written opinions that explain the court's reasoning and order.

An Affidavit of Loss is a sworn legal document used to formally declare the loss, theft, or destruction of an item or document (e.g., ID, passport, stock certificate) to request a replacement. It requires the affiant's details, description of the lost item, circumstances of the loss, and a notary public signature.

For there to be a valid waiver, the following requisites are essential:



(1) that the person making the waiver possesses the right;

(2) that he has the capacity and power to dispose of the right;

(3) that the waiver must be clear and unequivocal although it may be made expressly or impliedly; and

(4) that the waiver is not contrary to law, public policy, public order, morals, good customs or prejudicial to a third person with a right recognized by law.



For the waiver to be clear and unequivocal, the person waiving the right should understand what she is waiving and the effect of such waiver. (Sanico v. Colipano, G.R. No. 209969, September 27, 2017)

Article 6 of the New Civil Code (NCC) of the Philippines states that rights may be waived unless the waiver is contrary to law, public order, public policy, morals, or good customs, or prejudicial to a third person with a right recognized by law. This provision allows for the voluntary relinquishment of known, patrimonial rights.

Let's get that goal..

Article 4 of the Civil Code of the Philippines (NCC) establishes that laws operate prospectively (for the future) and generally have no retroactive effect, unless the law expressly provides otherwise. This rule prevents injustice, as laws cannot be deemed to be known by the people before they become effective.

Ignorantia legis neminem excusat: Ignorance of the law excuses no one.

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