Maunahan Law-JGM LAW

02/09/2026

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JUST IN: The Bureau of Internal Revenue Philippines is preparing the issuance that will remove the Value-Added Tax (VAT) on the allowable system loss charge in electricity bills, in line with President Ferdinand R. Marcos Jr.’s directive to review and clarify tax rules that can provide immediate relief to consumers.

In a statement Wednesday (Sept. 2, 2026), BIR said a Revenue Memorandum Circular will be issued after the lapse of 15 days from the publication of Energy Regulatory Commission (ERC) Resolution No. 26, Series of 2026, which classifies the system loss charge as a government-mandated pass-through cost. | Anna Leah Gonzales

02/09/2026

01/09/2026

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"Even the owner who has title over the disputed property cannot take the law into his own hands to regain possession of his property. The owner must go to court"

— SC, First Division, Per Carpio, J.
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📸 Photo courtesy of LAWPHIL

31/08/2026

🇵🇭 Araw ng mga Bayani 🇵🇭

Ngayong Araw ng mga Bayani, ating alalahanin at parangalan ang tapang, sakripisyo, at pagmamahal sa bayan ng mga tunay na bayani. Nawa’y magsilbi silang inspirasyon sa ating patuloy na pagtataguyod ng katarungan, karapatan, at integridad.

Mula sa JGM Law and Notarial Office, isang makabuluhang Araw ng mga Bayani sa ating lahat! 🇵🇭⚖️

LawAndNotarialOffice

30/08/2026

🌧️ Stay safe and vigilant this rainy season!

As heavy rains continue, let us prioritize the safety of our families and communities. Keep emergency hotlines within reach, stay updated with official advisories, and avoid unnecessary travel through flooded areas.

Stay dry. Stay alert. Stay safe. ☔

28/08/2026

A well-drafted demand letter can help clarify the issue, communicate your legal position, and give the other party an opportunity to resolve the matter.

27/08/2026

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26/08/2026

⚖️ CASE OF THE DAY | RIGHT OF WAY

Not every request for a right of way is legally demandable. Under the Civil Code, necessity—not mere convenience—is the key.

Here’s what Valdez v. Tabisula teaches us about compulsory right of way and the limits of demanding access through another person’s property.

📚 Valdez v. Tabisula
G.R. No. 174127 | September 10, 2008

26/08/2026

⚖️ CASE OF THE DAY | GAID v. PEOPLE
A STANDARD DRIVER IS NOT AN ABSOLUTE INSURER OF ALL ROAD ACCIDENTS 🚙

In Norman A. Gaid v. People, G.R. No. 171636, April 7, 2009, a passenger jeepney driver was involved in a fatal accident after a 14-year-old student unexpectedly attempted to board the moving vehicle.

The Supreme Court emphasized that criminal negligence requires more than the mere occurrence of an accident or a tragic result. The prosecution must establish that the accused’s negligent act or omission was the proximate cause of the injury or death.

In this case, the Court found that the driver was not shown to have been negligent during the incident that caused the student to be run over. The student’s unexpected act was found to be the immediate and proximate cause of the accident. The Court ultimately acquitted Gaid of both reckless imprudence resulting in homicide and simple negligence resulting in homicide.

📌 LEGAL TAKEAWAY:
A tragic outcome does not automatically establish criminal negligence. There must be a sufficient causal connection between the accused’s negligent act and the resulting harm.

📚 Norman A. Gaid v. People of the Philippines
G.R. No. 171636 | April 7, 2009
Ponente: Justice Dante O. Tinga

This post is for general legal information and is not a substitute for legal advice.