Remarriage after Declaration of Absolute Nullity of Marriage and Psychological Incapacity

Remarriage after Declaration of Absolute Nullity of Marriage

1.       Can the spouses, whose marriage were declared NULL, remarry again?

YES. Provided that they comply with the following requirements:

a.       The partition and distribution of properties of the spouses are recorded in the appropriate civil registry

b.      The delivery of the children’s presumptive legitime is recorded in the appropriate civil registry

2.       What is the effect if the decree of annulment is not recorded?

The subsequent marriage of either of the former spouse will be null and void.

3.       What is the effect of the null and void subsequent marriage to the children?

The children of the spouses will remain legitimate.

4.       Can a spouse remarry if the other spouse has been absent?

Yes. Provided that the souse had been absent for 4 consecutive years and there is a well-founded belief that the absent spouse was already dead; or incase of disappearance where there is danger of death, absence of consecutive 2 years will suffice.

5.       What are the examples of psychological incapacity?

a.       The husband/ wife refuses to have sex with the spouse.

b.      The husband/ wife refuses to dwell with and subsequently leaves the husband without fault on the part of the latter.

c.       The wife refuses to have children.

d.      There is unbearable jealousy on the part of either party, hence, making the common life of the parties unbearable.

e.      Immaturity or where the husband refuses to support the family.

f.        There is consistent lying and paranoid jealousy.

g.       The husband/ wife cannot shoulder the responsibility of being a parent.

6.       Is Sexual infidelity constitute psychological incapacity?

Sexual infidelity per se does not constitute psychological incapacity. It must be shown that the unfaithfulness of the other spouse is a manifestation of a disordered personality which makes him/ her completely unable to discharge the essential obligations of the marital state.

BIR Benchmarking Method (Revenue Memorandum Order No. 5-2012)

BIR Benchmarking Method (Revenue Memorandum Order No. 5-2012)

The benchmarking method is created by the BIR to detect anomalies in the payment and collection of Income Tax and VAT. The benchmarking method will focus on these type of taxes since it compromises almost 90% of tax collections.

In a gist, benchmarking method is a process wherein the BIR would get the median or average revenue of a particular industry in a particular district or area. Any member of such industry that would be below the average will be given a NOTICE to explain. Should the BIR find the explanation insufficient, the bureau may file appropriate case or assessment on the company.

The procedure used in establishing benchmark is High-Low Point Method. From the players of the industry, the mean is taken from the highest and lowest point. The mean will represent the normal level points. This is the benchmark.

This is already being implemented and have some cases handled referring to benchmarking. Business wise, this is an added authority given to the bureau to inquire into the books of the company. It steps further on the traditional way of basing assessments on the returns. The focus of the bureau is the taxpayers that will be classified as high risk. High risk taxpayers are the companies that has over 30% below the benchmark.

The bureau may perform surveillance, CRM/POS post evaluation, Oplan Kandado, Inventory Stocktaking and Audit in furtherance of Benchmarking.

In the event that the company is made to explain due to falling below benchmarks, the causes that may reasonably justify below benchmark are purchase of equipment, business expansion, payment of taxes to other revenue districts, renovation of buildings, and other expenses improving the capital.   

Unfortunately, as of this time, there is yet no transparency on the data showing the benchmark for every industry. Only the companies issued with a notice can inquire on the particular benchmark for its industry.