Feb 21, 2015

Law School Burnout


I know I am not allowed  to even think of the possibility of a burnout but admittedly, last week and then this week put me into some dumps.

All the readings,  late nights and overnights, and pressure from the home front just got into my nerves and I need an escape.  There is no doubt that I love my studies but then I am only human.

This semester I tried to let go of some work duties to concentrate on my studies but then it backfired. I guess I miss the craziness of having different schedules though it seem chaotic at the same time.  I miss a lot of things.

I guess it goes with the territory.  It can be fun living a 'solitary' life but there are just times that you feel so down and worn out.  An escape is a must!

The Blogger
Hi! I'm a law student from Manila, Philippines.  I did Political Science, then Industrial Relations major in H.R. (postgrad) studies from UP.  I vlog, weightlift, experiment with new makeup looks, try Bollywood and bellydance steps, and rant about my cray life in my YouTube channel.  Once in a blue moon, I create content for another YT channel,  10+ blogs,  20+ FB pages and in HubPages.  Check out my official site.  

Feb 15, 2015

Dating a Law Student


This a post-Valentine post yes, but I really could not conform to this overly commercialized activity and chose to spent it with single friends.  No I am not bitter!

A few years back, I had law student boylet. There is nothing extraordinary about our relationship except for the late night meet ups, the irregular date schedule and the occasional date cancellations.  Quite tame compared to a time when I was dating this fraternity guy.  Apart from saving unintentionally saving him from a jail term, it was a great roller-coaster ride. Anyways, back to law student dating.

You see law students do not have much time in their hands and relationships need effort and time like plant needing TLC water sunlight, air to grow.  Having said that, our priority is surviving each semester so you gotta be prepared to take second priority.

Law school is a jealous lover in itself.  In case you are already dating one, being clingy will spell doom .  Yes, of course, some guys are clingy.  Law school is always top priority for us so if given the choice to chose between our anniversary and preparing an outline,  sorry, that's a no-brainer.   Love and law school do not just work well harmoniously for everybody.

Finally,  law school is expensive, apart from gas, books, etc you really do not have time to splurge on expensive dates so if your guy is a law student,  do not expect any weekend out-of-town trips unless of course he is also at the same time a billionare, like Mr. Grey.

I would say that in this case, birds of the same feather seem to have a better chance of lasting.  If you are in law school, I guess it is better be in a light relationship with another law student.

So would you date a law student?

The Blogger
Hi! I'm a law student from Manila, Philippines.  I did Political Science, then Industrial Relations major in H.R. (postgrad) studies from UP.  I vlog, weightlift, experiment with new makeup looks, try Bollywood and bellydance steps, and rant about my cray life in my YouTube channel.  Once in a blue moon, I create content for another YT channel,  10+ blogs,  20+ FB pages and in HubPages.  Check out my official site.  


Feb 12, 2015

Why Law School Made My Everyday a 'Cheat' Day


I am not really a hardcore fitness person, as you can see from this pic!  Although I have stock knowledge on what one needs to do or eat to achieve an illegally bodacious body,  I have a hippie-style approach to fitness.  This means I exercise when I feel I need to, I eat when I'm hungry, and I allow myself 'cheat days' to gorge on rich, sugary food,  but lately it has become a daily habit.

I would often stay up way after midnight to catch up on my readings, so as expected I need to have more meals than a normal human being.  Come to think of it,  if you are awake on regular hours, the least number of regular meals you have is 3, plus snack breaks.

For me however,  you need to count in an additional coffee break at 10 pm,  a midnight lunch and another dawn snack at about 3 m, before I sleep.  Snacks can mean anything I found inside the fridge and it can be as rich as a superchocolatey ice cream treat or these JCO donuts last night.

So yeah, law school made me have a daily 'cheat' day.  Ironically,  this crazy schedule also gave birth to another weird habit I have which incidentally, perfectly sets-off this same odd eating habit.  This could be a factor preventing me from ballooning into another planet but this will be the subject of my next post because now I have to do a 24-hour review for another exam coming up next week!

Mwah!

The Blogger
Hi! I'm a law student from Manila, Philippines.  I did Political Science, then Industrial Relations major in H.R. (postgrad) studies from UP.  I vlog, weightlift, experiment with new makeup looks, try Bollywood and bellydance steps, and rant about my cray life in my YouTube channel.  Once in a blue moon, I create content for another YT channel,  10+ blogs,  20+ FB pages and in HubPages.  Check out my official site.  

CIR v. First Express Pawnshop Digest


CIR v. FIRST EXPRESS PAWNSHOP
G.R. Nos.  172054-46,  16 June 2009

Facts:  

In this case, respondent a pawnshop company received the tax assessment on 3 January 2002. On 1 February 2002, respondent submitted its protest and attached the GIS and Balance Sheet as of 31 December 1998. Since petitioner did not act on the protest during the 180-day period,respondent filed a petition before the CTA on 28 August 2002 and contended that petitioner did not consider the supporting documents on the interest expenses and donations which resulted in the deficiency income tax. 
         
Within 60 days from the filing of protest or until 2 April 2002, respondent should submit relevant supporting documents. Respondent, having submitted the supporting documents together with its protest, did not present additional documents anymore.

In a letter dated 12 March 2002, petitioner requested respondent to present proof of payment of DST on subscription. In a letter-reply, respondent stated that it could not produce any proof of DST payment because it was not required to pay DST under the law considering that the deposit on subscription was an advance made by its stockholders for future subscription, and no stock certificates were issued.

Since respondent has not allegedly submitted any relevant supporting documents, petitioner now claims that the assessment has become final, executory and demandable, hence, unappealable. 

Issue: WON assessment has become final

HELD: NO.  The assessment did not become final and unappealable. It cannot be said that respondent failed to submit relevant supporting documents that would render the assessment final because when respondent submitted its protest, respondent attached the GIS and Balance Sheet. Further, petitioner cannot insist on the submission of proof of DST payment because such document does not exist as respondent claims that it is not liable to pay, and has not paid, the DST on the deposit on subscription. After respondent submitted its letter-reply stating that it could not comply with the presentation of the proof of DST payment, no reply was received from petitioner.

The term “relevant supporting documents” should be understood as those documents necessary to support the legal basis in disputing a tax assessment as determined by the taxpayer. The BIR can only inform the taxpayer to submit additional documents. The BIR cannot demand what type of supporting documents should be submitted.  Otherwise, a taxpayer will be at the mercy of the BIR, which may require the production of documents that a taxpayer cannot submit.  Respondent has complied with the requisites in disputing an assessment pursuant to Section 228 of the Tax Code.


Section 228 states that if the protest is not acted upon within 180 days from submission of documents, the taxpayer adversely affected by the inaction may appeal to the CTA within 30 days from the lapse of the 180-day period. Respondent, having submitted its supporting documents on the same day the protest was filed, had until 31 July 2002 to wait for petitioner’s reply to its protest. On 28 August 2002 or within 30 days after the lapse of the 180-day period counted from the filing of the protest as the supporting documents were simultaneously filed, respondent filed a petition before the CTA.  


The Blogger

Hi! I'm a law student from Manila, Philippines.  I did Political Science, then Industrial Relations major in H.R. (postgrad) studies from UP.  I vlog, weightlift, experiment with new makeup looks, try Bollywood and bellydance steps, and rant about my cray life in my YouTube channel.  Once in a blue moon, I create content for another YT channel,  10+ blogs,  20+ FB pages and in HubPages.  Check out my official site.  

Reyes v CIR Digest


REYES v CIR
GR No. 163581, 27 January 2006

Facts:  By virtue of a sworn affidavit for reward by one Abad, an investigation was conducted by BIR on the estate of the deceased Maria Tancinco who died in 1993 leaving a residential lot and old house in Dasma.  Without submitting a preliminary finding report, an LOA was issued and received by Reyes, one of the heirs on 14 March 1997. 

Then on 12 Feb 1998, a PAN was issued against the estate, and a FAN as well as demand letter was issued on 22 April 1998. For the assessment of P14.9M for estate tax of the estate of Maria Tancinco.    On March 11, 1999, the heirs proposed a compromise settlement of P1,000,000.00.

During those dates, RA 8424 Tax Reform Act was already in effect. RA 8424 stated that the taxpayer must be informed of both the law and facts on which the assessment was based.The notice required under the old law was no longer sufficient under the new law. First, RA 8424 has already amended the provision of Section 229 on protesting an assessment. The old requirement of merely notifying the taxpayer of the CIR’s findings was changed in 1998 to informing the taxpayer of not only the law, but also of the facts on which an assessment would be made; otherwise, the assessment itself would be invalid.

Due to failure to pay tax on the deadline BIR notified on June 6, 2000 that the subject property would be sold at public auction on August 8, 2000. Reyes filed a protest with the BIR.  Hence the petition for review filed by Reyes in CTA and a TRO to desist and refrain from proceeding with the auction sale of the subject property or from issuing a warrant pending determination of the case and/or unless a contrary order is issued.

CIR filed a motion saying CTA has no jurisdiction since the assessment against the estate is already final and executory; and (ii) that the petition was filed out of time

CTA – Ruled in favour of CIR ordering Reyes to pay the estate tax amounting to 19M. CTA ratiocinated that there can only be a perfected and consummated compromise of the estate’s tax liability[,] if the NEB has approved [Reyes’s] application for compromise in accordance with RR No. 6-2000, as implemented by RMO No. 42-2000.

CA – Partly granted petition. SC – Affirmed, petition w/o merit.

ISSUE:  WON whether the assessment against the estate is valid; and, second, whether the compromise entered into is also valid.

HELD: No. Under the present provisions of the Tax Code and pursuant to elementary due process, taxpayers must be informed in writing of the law and the facts upon which a tax assessment is based; otherwise, the assessment is void. Being invalid, the assessment cannot in turn be used as a basis for the perfection of a tax compromise. This was clear and mandatory under Section 228.

Reyes was not informed in writing of the law and the facts on which the assessment of estate taxes had been made. She was merely notified of the findings by the CIR, who had simply relied upon the provisions of former Section 22913 prior to its amendment by Republic Act (RA) No. 8424, otherwise known as the Tax Reform Act of 1997.

To be simply informed in writing of the investigation being conducted and of the recommendation for the assessment of the estate taxes due is nothing but a perfunctory discharge of the tax function of correctly assessing a taxpayer. The act cannot be taken to mean that Reyes already knew the law and the facts on which the assessment was based. It does not at all conform to the compulsory requirement under Section 228. Moreover, the Letter of Authority received by respondent on March 14, 1997 was for the sheer purpose of investigation and was not even the requisite notice under the law.


Validity of Compromise. It would be premature for this Court to declare that the compromise on the estate tax liability has been perfected and consummated, considering the earlier determination that the assessment against the estate was void. Nothing has been settled or finalized. Under Section 204(A) of the Tax Code, where the basic tax involved exceeds one million pesos or the settlement offered is less than the prescribed minimum rates, the compromise shall be subject to the approval of the NEB composed of the petitioner and four deputy commissioners.  Finally, as correctly held by the appellate court, this provision applies to all compromises, whether government-initiated or not. Ubi lex non distinguit, nec nos distinguere debemos. Where the law does not distinguish, we should not distinguish.

The Blogger


Hi! I'm a law student from Manila, Philippines.  I did Political Science, then Industrial Relations major in H.R. (postgrad) studies from UP.  I vlog, weightlift, experiment with new makeup looks, try Bollywood and bellydance steps, and rant about my cray life in my YouTube channel.  Once in a blue moon, I create content for another YT channel,  10+ blogs,  20+ FB pages and in HubPages.  Check out my official site.  

Feb 11, 2015

Law Studies: Love and Hate



Lovin'

I have a love and hate relationship with my law studies.   I love it for the challenge.  Finishing law would mean that I can start moving on to other pressing matters and journeys.

I love having to be on my feet and get pressed for time because everyday is like a huge deadline.  Each day I have to read at least 5 hours to get all the laws, the cases, and commentaries in my head although some days I'm not able to do that.

I love being forced to make every second count.  I love having to squeeze every hour for all its worth whether it be for reading 10 cases per hour (full text okay), trying to get a decent bath in less that 5 minutes, and skipping a workout or squeeze one within a 15-minute frame.  I love the stress but then I am only human so...

Some hatin'

Studying law as an irregular student due to work and other life responsibilities mean that you do not have a the permanent support group in law school.  It is good to have a study buddy who will kick you ass when you feel lazy.

It is not a joke being in law school when you have to think about all the things you have to finish and read before you become a lawyer.  Graduating from law school is like a huge cliff rift that I need to pass through before moving on to bigger things.

I have a millions things that I wanted to do and ideas to put into action but every time, my law studies just acts like medieval warden with a whip in hand reminding me that I got to finish law first, and that it's law or never.

Then there is the bar exams which to me right now seems like a huge 20-foot wall mainly because it another hurdle a law student needs to overcome.  It is not so much of an issue of studying for it, but more of this fear of what is waiting for me on the other side.

I am thinking will I be joining a law firm, will I be continuing with current line of work which is quite unrelated to law, will I be able to reconcile law practice with my other interests?  Will I take more specialize studies in law or in IT? I dream of writing or publishing law books one day when I am qualified enough to write one.  Finally, will be able to reconcile all these varied interests?

All these things are going through my mind and uncertainty can be exciting and daunting all at the same time.  All these things take time and prioritizing and strategy.   Nevertheless,  I have to be a responsible adult to plan my next strategy and make things work.

For now, I just have to boost the love part of this relationship, to tidy me up during the rough part.  Definitely, I will not be taking the bar this year, so that leaves me time to be productive and harmonize for the meantime my love and hate relationship with my law studies.

This is a bit of a rant but these posts do not get as much hits as my case digests, so I guess it's okay.  How about you, do you absolutely love or slightly hate being a law student? Let me know.

RELATED POSTS:

My Love and Hate Relationship with Stress
Working While Studying Law
I'm Back in School, Oh Yeah!

The Blogger

Hi! I'm a law student from Manila, Philippines.  I did Political Science, then Industrial Relations major in H.R. (postgrad) studies from UP.  I vlog, weightlift, experiment with new makeup looks, try Bollywood and bellydance steps, and rant about my cray life in my YouTube channel.  Once in a blue moon, I create content for another YT channel,  10+ blogs,  20+ FB pages and in HubPages.  Check out my official site.