Mini-LMTs for Remedial Law

1️⃣ The SC is not a trier of facts.
2️⃣ Even if the court has original jurisdiction, it must follow the hierarchy of courts.
3️⃣ Courts do not acquire jurisdiction unless admin remedies are exhausted. 4️⃣ Rule 65 against a judgment is not available if no MR was filed
5️⃣ An accused may appear before the court for the sole purpose of questioning its jurisdiction (ad cautelam).
6️⃣ If the duty is discretionary, mandamus is not a remedy.

The night before the first Sunday of the 2011 Bar, I was overwhelmed by self-doubt and anxiety that I cried alone. I started feeling regretful of giving up a well-paying job and the sport that I love to pursue law. Though there was no urge to quit, I questioned whether it was a worthy pursuit. What I held on to at that time, was a reminder that God is an author of great stories.

HERE ARE THE SALIENT FEATURES OF THE CREATE BICAM BILL:

CAUTION: This is not yet signed by PRRD and may be subject to his veto power.

1. CIT rate will be 25% effective 07/01/2020;
2. 20% CIT rate for those w/ net taxable income not exceeding P5M and assets not exceeding P100M; 3. IT rate of proprietary educational institutions and hospitals which are nonprofit will be 1% of TI from 07/01/2020 to 06/30/2023;
4. HDMF now expressly exempt from CIT;
5. Foreign-sourced dividends received by a DC shall be exempt if reinvested in PH business operations;