Palmos Pardiñas Tan Law & Accounting Offices

Palmos Pardiñas Tan Law & Accounting Offices Civil Law | Criminal Law | Taxation Law | Labor Law

We are looking for a motivated, detail-oriented, and proactive Executive Paralegal to join our team. If you are eager to...
19/05/2026

We are looking for a motivated, detail-oriented, and proactive Executive Paralegal to join our team. If you are eager to learn, have excellent organizational skills, and want to kickstart or grow your career in a dynamic law and accounting firm, we want to hear from you!

𝗙𝗿𝗲𝘀𝗵 𝗴𝗿𝗮𝗱𝘂𝗮𝘁𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗻𝗶𝗼𝗿 𝗛𝗶𝗴𝗵 𝗦𝗰𝗵𝗼𝗼𝗹 𝗴𝗿𝗮𝗱𝘂𝗮𝘁𝗲𝘀 𝗮𝗿𝗲 𝘄𝗲𝗹𝗰𝗼𝗺𝗲 𝘁𝗼 𝗮𝗽𝗽𝗹𝘆.

Key Responsibilities:
• Legal document preparation and management
• Client coordination and case monitoring
• Basic legal research and drafting
• Administrative and office support

How to Apply:

Interested applicants may send their résumé to [email protected]

For inquiries, you may message us through our page or contact us at 0976 310 9351.

𝐎𝐢𝐥 𝐃𝐞𝐫𝐞𝐠𝐮𝐥𝐚𝐭𝐢𝐨𝐧 𝐋𝐚𝐰 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬The Republic Act No. 8479 liberalized the downstream oil industry by removing gov...
24/04/2026

𝐎𝐢𝐥 𝐃𝐞𝐫𝐞𝐠𝐮𝐥𝐚𝐭𝐢𝐨𝐧 𝐋𝐚𝐰 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬

The Republic Act No. 8479 liberalized the downstream oil industry by removing government control over fuel pricing and allowing qualified entities to freely import, distribute, and sell petroleum products.

Under this law, oil companies may set their own prices based on global oil costs, supply and demand, and market competition. The government’s role is to monitor the industry and prevent anti-competitive practices such as cartelization and price manipulation.

The law also encourages the entry of new players and promotes investments in oil facilities to ensure a stable and efficient supply.

Today, this law explains why fuel prices in the Philippines frequently change, often on a weekly basis. Price increases are usually driven by global factors, such as supply disruptions, geopolitical tensions, or higher international demand.

While the government cannot directly control fuel prices, it may provide targeted assistance or subsidies to affected sectors and continue to ensure fair market practices.

In effect, local fuel prices reflect movements in the global oil market, which is why consumers immediately feel the impact of international price changes.

Source: Republic Act No. 8479
https://lawphil.net/statutes/repacts/ra1998/ra_8479_1998.html

We are pleased to announce the official appointment and commissioning of our Managing Partner, Atty. Miko Angelo U. Palm...
17/04/2026

We are pleased to announce the official appointment and commissioning of our Managing Partner, Atty. Miko Angelo U. Palmos, as a Notary Public for the City of Santa Rosa.

𝐒𝐂: 𝐃𝐒𝐖𝐃 𝐂𝐞𝐫𝐭𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝 𝐢𝐧 𝐀𝐥𝐥 𝐀𝐝𝐨𝐩𝐭𝐢𝐨𝐧 𝐂𝐚𝐬𝐞𝐬 𝐈𝐧𝐯𝐨𝐥𝐯𝐢𝐧𝐠 𝐒𝐮𝐫𝐫𝐞𝐧𝐝𝐞𝐫𝐞𝐝 𝐂𝐡𝐢𝐥𝐝𝐫𝐞𝐧The Supreme Court (SC) has ruled tha...
10/04/2026

𝐒𝐂: 𝐃𝐒𝐖𝐃 𝐂𝐞𝐫𝐭𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝 𝐢𝐧 𝐀𝐥𝐥 𝐀𝐝𝐨𝐩𝐭𝐢𝐨𝐧 𝐂𝐚𝐬𝐞𝐬 𝐈𝐧𝐯𝐨𝐥𝐯𝐢𝐧𝐠 𝐒𝐮𝐫𝐫𝐞𝐧𝐝𝐞𝐫𝐞𝐝 𝐂𝐡𝐢𝐥𝐝𝐫𝐞𝐧

The Supreme Court (SC) has ruled that a child must first be declared legally available for adoption by the Department of Social Welfare and Development (DSWD)—even if the child was voluntarily surrendered by the mother.
In a Decision written by Associate Justice Japar B. Dimaampao, the SC upheld the dismissal of an adoption petition due to the absence of the required DSWD certification.

The case involved a mother who, shortly after giving birth, entrusted her child to Eleazar Robiso and his family because she could not provide financial support. A year later, Robiso filed for adoption, submitting the mother’s written consent. However, both the Regional Trial Court and the Court of Appeals denied the petition for lack of a DSWD certification.

The SC affirmed this ruling, emphasizing that under RA 9523, a DSWD certification is mandatory for children who are surrendered, abandoned, neglected, or voluntarily committed.

The Court clarified that:
• A child entrusted by a parent to another person is considered voluntarily committed
• This makes the child legally subject to the certification requirement before adoption
• The rule ensures that proper safeguards are in place to protect the child’s welfare
The SC also explained that this requirement does not apply in certain cases, such as adoption by a biological parent, step-parent, or relatives within the fourth degree.

While the petition was dismissed, the Court noted that Robiso may still pursue adoption through proper legal channels, including the administrative adoption process under RA 11642.

The SC stressed that while the intention to provide a loving home is commendable, strict compliance with adoption laws is essential to protect children from potential abuse or exploitation.

Sources:
https://sc.judiciary.gov.ph/sc-issues-guidelines-on-proper-prosecution-of-lascivious-conduct-cases-under-the-child-abuse-law-and-revised-penal-code/

𝐏𝐏𝐓 𝐋𝐚𝐰 𝐂𝐨𝐧𝐝𝐮𝐜𝐭𝐬 𝐋𝐞𝐚𝐫𝐧𝐢𝐧𝐠 𝐒𝐞𝐬𝐬𝐢𝐨𝐧 𝐨𝐧 𝐊𝐚𝐭𝐚𝐫𝐮𝐧𝐠𝐚𝐧𝐠 𝐏𝐚𝐦𝐛𝐚𝐫𝐚𝐧𝐠𝐚𝐲 𝐋𝐚𝐰On April 6, PPT Law conducted a comprehensive learning s...
09/04/2026

𝐏𝐏𝐓 𝐋𝐚𝐰 𝐂𝐨𝐧𝐝𝐮𝐜𝐭𝐬 𝐋𝐞𝐚𝐫𝐧𝐢𝐧𝐠 𝐒𝐞𝐬𝐬𝐢𝐨𝐧 𝐨𝐧 𝐊𝐚𝐭𝐚𝐫𝐮𝐧𝐠𝐚𝐧𝐠 𝐏𝐚𝐦𝐛𝐚𝐫𝐚𝐧𝐠𝐚𝐲 𝐋𝐚𝐰

On April 6, PPT Law conducted a comprehensive learning session for barangay officials and staff from various barangays of Tanauan City, Batangas, led by its Managing Partner, Atty. Miko Angelo Palmos.

The session provided an in-depth discussion of the Katarungang Pambarangay Law under Republic Act No. 7160, with particular focus on barangay procedures, the scope of disputes covered and excluded under the law, and the requirement and legal effects of a Certification to File Action (CFA).

More than a lecture, the activity had meaningful engagement among participants. Barangay officials actively shared their on-the-ground experiences, best practices, and operational challenges in implementing the law.

The session also encouraged collaborative dialogue, culminating in concrete commitments from participants to enhance dispute resolution processes within their respective barangays.

This initiative was conducted in partnership with the City Government of Tanauan and Tanauan City College, reflecting a shared commitment to strengthening grassroots justice and promoting accessible, community-based dispute resolution.

Notice of Office Closure in Observance of Holy Week from March 30 to April 3, 2026.Dear Valued Clients,Please be advised...
30/03/2026

Notice of Office Closure in Observance of Holy Week from March 30 to April 3, 2026.

Dear Valued Clients,

Please be advised that Palmos Pardiñas Tan Law & Accounting Office (PPT Law) will be closed from March 30 to April 3 in observance of the Holy Week.

For any urgent concerns, you may still reach us through this page or via email at [email protected].

Kindly note that responses during this period may be delayed. All messages and inquiries will be attended to promptly upon the resumption of our regular operations.

We appreciate your understanding.

𝐈𝐧 𝐨𝐛𝐬𝐞𝐫𝐯𝐚𝐧𝐜𝐞 𝐨𝐟 𝐖𝐨𝐦𝐞𝐧’𝐬 𝐌𝐨𝐧𝐭𝐡, 𝐢𝐭 𝐢𝐬 𝐢𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐭𝐨 𝐡𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭 𝐤𝐞𝐲 𝐥𝐚𝐰𝐬 𝐭𝐡𝐚𝐭 𝐩𝐫𝐨𝐭𝐞𝐜𝐭 𝐚𝐧𝐝 𝐮𝐩𝐡𝐨𝐥𝐝 𝐭𝐡𝐞 𝐫𝐢𝐠𝐡𝐭𝐬 𝐨𝐟 𝐰𝐨𝐦𝐞𝐧.The Ma...
27/03/2026

𝐈𝐧 𝐨𝐛𝐬𝐞𝐫𝐯𝐚𝐧𝐜𝐞 𝐨𝐟 𝐖𝐨𝐦𝐞𝐧’𝐬 𝐌𝐨𝐧𝐭𝐡, 𝐢𝐭 𝐢𝐬 𝐢𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐭𝐨 𝐡𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭 𝐤𝐞𝐲 𝐥𝐚𝐰𝐬 𝐭𝐡𝐚𝐭 𝐩𝐫𝐨𝐭𝐞𝐜𝐭 𝐚𝐧𝐝 𝐮𝐩𝐡𝐨𝐥𝐝 𝐭𝐡𝐞 𝐫𝐢𝐠𝐡𝐭𝐬 𝐨𝐟 𝐰𝐨𝐦𝐞𝐧.

The Magna Carta of Women (RA 9710) ensures gender equality and prohibits discrimination against women. It requires government agencies to implement gender-responsive programs and extends protection to marginalized sectors.

The Anti-Violence Against Women and Their Children Act of 2004 (RA 9262) protects women from physical, sexual, psychological, and economic abuse. It provides legal remedies such as protection orders and mandates authorities to assist victims.

The Safe Spaces Act (RA 11313), also known as the “Bawal Bastos Law,” penalizes gender-based sexual harassment in public spaces, workplaces, schools, and online platforms, and requires institutions to adopt preventive and reporting measures.

These laws reflect the State’s commitment to safeguarding women’s rights and promoting a safe and equitable society.

Awareness of these protections is essential to ensuring access to justice.

Sources:
https://pcw.gov.ph/magna-carta-of-women/
https://pcw.gov.ph/faq-republic-act-9262/
https://pcw.gov.ph/republic-act-11313-safe-spaces-act/

𝐒𝐂 𝐃𝐢𝐬𝐦𝐢𝐬𝐬𝐞𝐬 𝐏𝐞𝐭𝐢𝐭𝐢𝐨𝐧 𝐂𝐡𝐚𝐥𝐥𝐞𝐧𝐠𝐢𝐧𝐠 𝐌𝐚𝐧𝐢𝐥𝐚 𝐆𝐚𝐫𝐛𝐚𝐠𝐞 𝐅𝐞𝐞 𝐎𝐫𝐝𝐢𝐧𝐚𝐧𝐜𝐞The Supreme Court of the Philippines has dismissed a petit...
20/03/2026

𝐒𝐂 𝐃𝐢𝐬𝐦𝐢𝐬𝐬𝐞𝐬 𝐏𝐞𝐭𝐢𝐭𝐢𝐨𝐧 𝐂𝐡𝐚𝐥𝐥𝐞𝐧𝐠𝐢𝐧𝐠 𝐌𝐚𝐧𝐢𝐥𝐚 𝐆𝐚𝐫𝐛𝐚𝐠𝐞 𝐅𝐞𝐞 𝐎𝐫𝐝𝐢𝐧𝐚𝐧𝐜𝐞

The Supreme Court of the Philippines has dismissed a petition questioning the validity of a Manila City ordinance that updated the city’s garbage collection fees.

In a Resolution, the SC En Banc ruled that the petition filed by John Barry T. Tayam against Francisco M. Domagoso and the Manila City Council failed to meet the basic requirements for judicial review.

The challenged measure, Ordinance No. 9151, enacted in November 2025, introduced a revised schedule of garbage collection fees in Manila. The fees had not been updated since 2013.

Tayam argued that the ordinance was invalid due to lack of publication and claimed that the increased fees exceeded the cost of waste regulation. He also alleged that the measure violated the Ecological Solid Waste Management Act of 2000.

However, the SC ruled that Tayam had no legal standing to file the case since he is a resident of Las Piñas and is not directly affected by the ordinance, which applies only to businesses, service agencies, and residences within Manila.

The Court also held that the case could not be treated as a taxpayer’s suit because the ordinance is a regulatory measure, not a tax measure. It further emphasized that the petition involved factual questions that must first be resolved by lower courts, and that the filing directly with the SC violated the hierarchy of courts.

The Court explained that such factual matters should first be brought before the proper Regional Trial Court, which has the authority to evaluate evidence.

(Based on the SC Resolution in G.R. No. E-04417, February 25, 2026.)

Buyers Must Verify Land Ownership Beyond the TitleIn G.R. No. 254046, the Supreme Court of the Philippines ruled that la...
13/03/2026

Buyers Must Verify Land Ownership Beyond the Title

In G.R. No. 254046, the Supreme Court of the Philippines ruled that land buyers must exercise due diligence by checking both the certificate of title and the records in the Registry of Deeds before purchasing property.

In a decision written by Alfredo Benjamin S. Caguioa, the Court’s Third Division affirmed the rulings of the lower courts voiding the titles of the Spouses Manalese. The properties originally belonged to the late Spouses Narciso and Ofelia Ferreras, whose estate was represented by their administrator, Danilo S. Ferreras. He challenged the sale, alleging that Carina Pinpin fraudulently obtained duplicate titles by submitting a false affidavit of loss and a forged deed of sale, which she later used to sell the properties to the spouses.

The Court emphasized that buyers cannot rely solely on a clean title, especially when warning signs are present. Since records in the Registry of Deeds already showed irregularities, the spouses were deemed to have constructive notice and could not claim to be buyers in good faith.
The ruling highlights the importance of verifying property records to avoid fraudulent land transactions.

Source: https://sc.judiciary.gov.ph/sc-land-buyers-must-check-both-title-and-registry-of-deeds-records/ #:~:text=The%20grant%20to%20the%20Court,6)

𝐒𝐂: 𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐞 𝐎𝐟𝐟𝐢𝐜𝐞𝐫𝐬 𝐏𝐞𝐫𝐬𝐨𝐧𝐚𝐥𝐥𝐲 𝐋𝐢𝐚𝐛𝐥𝐞 𝐟𝐨𝐫 𝐒𝐞𝐚𝐟𝐚𝐫𝐞𝐫𝐬’ 𝐃𝐢𝐬𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐂𝐥𝐚𝐢𝐦𝐬The Supreme Court of the Philippines ruled that...
06/03/2026

𝐒𝐂: 𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐞 𝐎𝐟𝐟𝐢𝐜𝐞𝐫𝐬 𝐏𝐞𝐫𝐬𝐨𝐧𝐚𝐥𝐥𝐲 𝐋𝐢𝐚𝐛𝐥𝐞 𝐟𝐨𝐫 𝐒𝐞𝐚𝐟𝐚𝐫𝐞𝐫𝐬’ 𝐃𝐢𝐬𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐂𝐥𝐚𝐢𝐦𝐬

The Supreme Court of the Philippines ruled that corporate officers of manning agencies may be held solidarily liable with the agency and foreign principal for a seafarer’s disability benefits.

In a decision penned by Jhosep Y. Lopez, the Court reinstated a USD 60,000 disability award to a seafarer and held a corporate officer of Magsaysay Maritime Corporation jointly liable.

The Court emphasized that Section 10 of Republic Act No. 8042 makes corporate officers jointly and severally liable for money claims arising from overseas employment, as reinforced by POEA regulations requiring a verified undertaking as a condition for licensure.

𝐒𝐂 𝐕𝐨𝐢𝐝𝐬 𝐄𝐱𝐭𝐫𝐚𝐣𝐮𝐝𝐢𝐜𝐢𝐚𝐥 𝐅𝐨𝐫𝐞𝐜𝐥𝐨𝐬𝐮𝐫𝐞 𝐂𝐨𝐧𝐝𝐮𝐜𝐭𝐞𝐝 𝐖𝐢𝐭𝐡𝐨𝐮𝐭 𝐕𝐚𝐥𝐢𝐝 𝐏𝐨𝐰𝐞𝐫 𝐨𝐟 𝐒𝐚𝐥𝐞In G.R. No. 228919, Luzviminda Palo v. Spouses R...
27/02/2026

𝐒𝐂 𝐕𝐨𝐢𝐝𝐬 𝐄𝐱𝐭𝐫𝐚𝐣𝐮𝐝𝐢𝐜𝐢𝐚𝐥 𝐅𝐨𝐫𝐞𝐜𝐥𝐨𝐬𝐮𝐫𝐞 𝐂𝐨𝐧𝐝𝐮𝐜𝐭𝐞𝐝 𝐖𝐢𝐭𝐡𝐨𝐮𝐭 𝐕𝐚𝐥𝐢𝐝 𝐏𝐨𝐰𝐞𝐫 𝐨𝐟 𝐒𝐚𝐥𝐞

In G.R. No. 228919, Luzviminda Palo v. Spouses Rey C. Baquirquir and Fleurdeline B. Baquirquir, Takeshi Nakamura, Atty. Orpha T. Casul-Arendain (August 23, 2023), the Supreme Court (SC) declared an extrajudicial foreclosure sale invalid.

Palo obtained a loan from Nakamura, secured by a real estate mortgage over her property in Cebu. After an alleged default, Nakamura initiated an extrajudicial foreclosure under Act No. 3135, and the property was sold at public auction to Spouses Baquirquir, who were later issued a new title.

Palo challenged the foreclosure, arguing that Nakamura did not have a valid express power of sale, which is required under Act No. 3135 for an extrajudicial foreclosure to be valid.

The SC agreed. It ruled that a mortgage contract must contain a clear and specific grant of authority allowing the mortgagee to sell the property without court intervention. A general foreclosure clause is not enough. Because this requirement was not properly established, the Court nullified the foreclosure, certificate of sale, and transfer of title.

The ruling underscores the need for strict compliance with Act No. 3135 to protect property owners’ rights.

Source: Supreme Court of the Philippines
https://sc.judiciary.gov.ph/228919-luzviminda-palo-vs-spouses-rey-c-baquirquir-and-fleurdeline-b-baquirquir-takeshi-nakamura-atty-orpha-t-casul-arendain/

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