Civil Law Art. 4. Laws shall have no retroactive is presumed that the lawmaking body Art. 16.
esumed that the lawmaking body Art. 16. Real property as well as
A body of rules that delineate private
rights and remedies, and govern
disputes between individuals in such
areas as contracts, property, and
Family Law; distinct from criminal or
public law. Civil law systems, which
trace their roots to ancient Rome, are
governed by doctrines developed and
compiled by legal scholars.
Legislators and administrators in civil
law countries use these doctrines to
fashion a code by which all legal
controversies are decided.
The civil law system is derived from
the Roman Corpus Juris Civilus of
Emperor Justinian I; it differs from a
common-law system, which relies on
prior decisions to determine the
outcome of a lawsuit. Most European
and South American countries have a
civil law system. England and most of
the countries it dominated or
colonized, including Canada and the
United States, have a common-law
system.
Article 1. This Act shall be known as
the "Civil Code of the Philippines." (n)
Art. 2. Laws shall take effect after
fifteen days following the completion
of their publication in the Official
Gazette, unless it is otherwise
provided. This Code shall take effect
one year after such publication. (1a)
Art. 3. Ignorance of the law excuses
no one from compliance therewith. (2)
effect, unless the contrary is provided.
(3)
Art. 5. Acts executed against the
provisions of mandatory or prohibitory
laws shall be void, except when the
law itself authorizes their validity. (4a)
Art. 6. 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.
(4a)
Art. 7. Laws are repealed only by
subsequent ones, and their violation
or non-observance shall not be
excused by disuse, or custom or
practice to the contrary.
When the courts declared a law to be
inconsistent with the Constitution, the
former shall be void and the latter
shall govern.
Administrative or executive acts,
orders and regulations shall be valid
only when they are not contrary to the
laws or the Constitution. (5a)
Art. 8. Judicial decisions applying or
interpreting the laws or the
Constitution shall form a part of the
legal system of the Philippines. (n)
Art. 9. No judge or court shall decline
to render judgment by reason of the
silence, obscurity or insufficiency of
the laws. (6)
Art. 10. In case of doubt in the
interpretation or application of laws, it
intended right and justice to prevail.
(n)
Art. 11. Customs which are contrary
to law, public order or public policy
shall not be countenanced. (n)
Art. 12. A custom must be proved as
a fact, according to the rules of
evidence. (n)
Art. 13. When the laws speak of
years, months, days or nights, it shall
be understood that years are of three
hundred sixty-five days each; months,
of thirty days; days, of twenty-four
hours; and nights from sunset to
sunrise.
If months are designated by their
name, they shall be computed by the
number of days which they
respectively have.
In computing a period, the first day
shall be excluded, and the last day
included. (7a)
Art. 14. Penal laws and those of
public security and safety shall be
obligatory upon all who live or sojourn
in the Philippine territory, subject to
the principles of public international
law and to treaty stipulations. (8a)
Art. 15. Laws relating to family rights
and duties, or to the status, condition
and legal capacity of persons are
binding upon citizens of the
Philippines, even though living
abroad. (9)
personal property is subject to the law
of the country where it is stipulated.
However, intestate and testamentary
successions, both with respect to the
order of succession and to the
amount of successional rights and to
the intrinsic validity of testamentary
provisions, shall be regulated by the
national law of the person whose
succession is under consideration,
whatever may be the nature of the
property and regardless of the
country wherein said property may be
found. (10a)
Art. 17. The forms and solemnities of
contracts, wills, and other public
instruments shall be governed by the
laws of the country in which they are
executed.
When the acts referred to are
executed before the diplomatic or
consular officials of the Republic of
the Philippines in a foreign country,
the solemnities established by
Philippine laws shall be observed in
their execution.
Prohibitive laws concerning persons,
their acts or property, and those
which have, for their object, public
order, public policy and good customs
shall not be rendered ineffective by
laws or judgments promulgated, or by
determinations or conventions agreed
upon in a foreign country. (11a)
Art. 18. In matters which are
governed by the Code of Commerce
and special laws, their deficiency
shall be supplied by the provisions of
this Code. (16a)
Art. 19. Every person must, in the
exercise of his rights and in the
performance of his duties, act with
justice, give everyone his due, and
observe honesty and good faith.
Art. 20. Every person who, contrary to
law, wilfully or negligently causes
damage to another, shall indemnify
the latter for the same.
FAMILY CODE
Article 1. Marriage is a special
contract of permanent union between
a man and a woman entered into in
accordance with law for the
establishment of conjugal and family
life. It is the foundation of the family
and an inviolable social institution
whose nature, consequences, and
incidents are governed by law and not
subject to stipulation, except that
marriage settlements may fix the
property relations during the marriage
within the limits provided by this
Code. (52a)
Art. 2. No marriage shall be valid,
unless these essential requisites are
present:
(1) Legal capacity of the contracting
parties who must be a male and a
female; and
(2) Consent freely given in the
presence of the solemnizing officer.
(53a)
Art. 3. The formal requisites of
marriage are:
(1) Authority of the solemnizing
officer;
(2) A valid marriage license except in
the cases provided for in Chapter 2 of
this Title; and
(3) A marriage ceremony which takes
place with the appearance of the
contracting parties before the
solemnizing officer and their personal
declaration that they take each other
as husband and wife in the presence
of not less than two witnesses of legal
age. (53a, 55a)
Art. 4. The absence of any of the
essential or formal requisites shall
render the marriage void ab initio,
except as stated in Article 35 (2).
A defect in any of the essential
requisites shall not affect the validity
of the marriage but the party or
parties responsible for the irregularity
shall be civilly, criminally and
administratively liable. (n)
Art. 5. Any male or female of the age
of eighteen years or upwards not
under any of the impediments
mentioned in Articles 37 and 38, may
contract marriage. (54a)
Art. 6. No prescribed form or religious
rite for the solemnization of the
marriage is required. It shall be
necessary, however, for the
contracting parties to appear
personally before the solemnizing
officer and declare in the presence of
not less than two witnesses of legal
age that they take each other as
husband and wife. This declaration
shall be contained in the marriage
certificate which shall be signed by
the contracting parties and their
witnesses and attested by the
solemnizing officer.
In case of a marriage in articulo
mortis, when the party at the point of
death is unable to sign the marriage
certificate, it shall be sufficient for one
of the witnesses to the marriage to
write the name of said party, which
fact shall be attested by the
solemnizing officer. (55a)
Art. 7. Marriage may be solemnized
by:
(1) Any incumbent member of the
judiciary within the court's jurisdiction;
(2) Any priest, rabbi, imam, or
minister of any church or religious
sect duly authorized by his church or
religious sect and registered with the
civil registrar general, acting within
the limits of the written authority
granted by his church or religious sect
and provided that at least one of the
contracting parties belongs to the
solemnizing officer's church or
religious sect;
(3) Any ship captain or airplane chief
only in the case mentioned in Article
31;
(4) Any military commander of a unit
to which a chaplain is assigned, in the
absence of the latter, during a military
operation, likewise only in the cases
mentioned in Article 32;
(5) Any consul-general, consul or
vice-consul in the case provided in
Article 10. (56a)
Article. 8. The marriage shall be
solemnized publicly in the chambers
of the judge or in open court, in the
church, chapel or temple, or in the
office the consul-general, consul or
vice-consul, as the case may be, and
not elsewhere, except in cases of
marriages contracted on the point of
death or in remote places in
accordance with Article 29 of this
Code, or where both of the parties
request the solemnizing officer in
writing in which case the marriage
may be solemnized at a house or
place designated by them in a sworn
statement to that effect. (57a)
Art. 9. A marriage license shall be
issued by the local civil registrar of
the city or municipality where either
contracting party habitually resides,
except in marriages where no license
is required in accordance with
Chapter 2 of this Title. (58a)
Art. 10. Marriages between Filipino
citizens abroad may be solemnized
by a consul-general, consul or vice-
consul of the Republic of the
Philippines. The issuance of the
marriage license and the duties of the
local civil registrar and of the
solemnizing officer with regard to the
celebration of marriage shall be
performed by said consular official.
(75a)
Family law (also called matrimonial
law) is an area of the law that deals
with family matters and domestic
relations, including:
marriage, civil unions, and domestic
partnerships;
adoption and surrogacy
child abuse and child abduction
the termination of relationships and
ancillary matters, including divorce,
annulment, property settlements,
alimony, child custody and visitation,
child support and alimony awards.
juvenile adjudication
paternity testing and paternity fraud
Taxation in the Philippines is
controlled by the Bureau of Internal
Revenue.
Income Tax[edit]
Individual[edit]
The income tax rate for individuals
ranges from 5% to 32%.[1]
Corporate[edit]
The income tax rate for corporations
is 30%.[2]
Business Taxes[edit]
Value-Added Tax (VAT)[edit]
Value added tax is a general
consumption tax that requires a 12%
additional tax on the sales price of
goods and/or services by VAT- enable it to dischargeits appropriate
registered seller or seller required by functions.
law to be under the VAT system.[3] It
is an indirect tax, which may be
shifted or passed on to the buyer,
transferee or lessee of goods,
properties or services.[4]
Percentage Tax[edit]
Percentage tax is a business tax
imposed on persons or
entities/transactions:
1. Who sell or lease goods, properties
or services in the course of trade or
business and are exempt from value-
added tax (VAT) under Section 109
(w) of the National Internal Revenue
Code, as amended, whose gross
annual sales and/or receipts do not
exceed Php 1,919,500 and who are
not VAT-registered; and
2. Engaged in businesses specified in
Title V of the National Internal
Revenue Code.[5][6]
Excise taxes[edit]
Excise taxes apply to goods
manufactured or produced in the
Philippines for domestic sales or
consumption or for any other
disposition and to things imported.
TAXATION
power inherent in every
sovereignState to impose a charge or
burden upon persons,properties, or
rights to raise revenues for the use
andsupport of the government to