Philippine Law Library
191,411 documents · SC decisions 1901–present · statutes · issuances
9 document(s) in Statutes
Family Code of the Philippines
## Family Code of the Philippines (E.O. No. 209, as amended by R.A. 8533) - **Art. 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. - **Art. 2.** No marriage shall be valid, unless these essential requisites…
Cybercrime Prevention Act of 2012
## Cybercrime Prevention Act of 2012 (R.A. No. 10175) ### Offenses against confidentiality, integrity and availability of computer data and systems (Sec. 4(a)) - Illegal access (hacking); illegal interception; data interference (including transmission of viruses); system interference; misuse of devices; cyber-squatting. ### Computer-related offenses (Sec. 4(b)) - Computer-related forgery, comput…
National Internal Revenue Code (Tax Code)
## National Internal Revenue Code (R.A. No. 8424, as amended by TRAIN & CREATE) ### Income tax - **Sec. 24.** Individuals: graduated rates up to 35%; **Sec. 24(A)(2).** Compensation income under TRAIN (R.A. 10963): 0%–35% bracket, e.g. annual taxable income over P8M taxed at 35%. - **Sec. 27(A).** Domestic corporations: 25% regular corporate income tax; **CREATE Act (R.A. 11534, 2021)**: 20% for …
Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act
## CREATE Act (R.A. No. 11534, signed March 26, 2021) The CREATE Act reformed the Philippine corporate income tax and fiscal incentives system. ### Corporate income tax rates - **20%** — domestic corporations and resident foreign corporations with net taxable income not exceeding **P5,000,000** and total assets (excluding the value of land) not exceeding **P100,000,000**. - **25%** — all other c…
Data Privacy Act of 2012
## Data Privacy Act of 2012 (R.A. No. 10173) ### Scope Applies to the processing of all types of personal information and to any natural and juridical person involved in personal information processing, including those outside the Philippines if they process data of Philippine data subjects (Sec. 4). ### Key definitions (Sec. 3) - **Personal information** — any information from which the identit…
Labor Code of the Philippines
## Labor Code of the Philippines (P.D. No. 442, as amended) ### Security of tenure - **Art. 294 (formerly 279).** In cases of regular employment, the employer shall not terminate the services of an employee except for a just cause as defined in this Code or when authorized by this Code. An employee who is unjustly dismissed from work shall be entitled to reinstatement without loss of seniority ri…
Civil Code of the Philippines
## Civil Code of the Philippines (R.A. No. 386) ### Human relations - **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, willfully or negligently causes damage to another, shall indemnify the latter for the same. - **Art. 2…
Alternative Dispute Resolution Act of 2004
## Alternative Dispute Resolution Act of 2004 (R.A. No. 9285) ### Policy (Sec. 2) The State shall actively promote party autonomy in the resolution of disputes, and encourage and actively promote the use of ADR in both private and public sectors. ### Coverage - **Commercial arbitration** — governed by the ADR Act and the UNCITRAL Model Law on International Commercial Arbitration (R.A. 9285, Sec.…
Revised Corporation Code of the Philippines
## Revised Corporation Code of the Philippines (R.A. No. 11232, 2019) ### Incorporation (Sec. 10) - One or more natural persons not exceeding fifteen (15) may form a corporation. Where no incorporators are specifically required by special law, a minimum of one (1) incorporator suffices. - No minimum capital stock required except as provided by special law. ### One Person Corporation (Sec. 116–12…