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Civil Law Art. 4. Laws shall have no retroactive is presumed that the lawmaking body Art. 16.

esumed that the lawmaking body Art. 16. Real property as well as
effect, unless the contrary is provided. intended right and justice to prevail. personal property is subject to the law
A body of rules that delineate private (3) (n) of the country where it is stipulated.
rights and remedies, and govern
disputes between individuals in such Art. 5. Acts executed against the Art. 11. Customs which are contrary However, intestate and testamentary
areas as contracts, property, and provisions of mandatory or prohibitory to law, public order or public policy successions, both with respect to the
Family Law; distinct from criminal or laws shall be void, except when the shall not be countenanced. (n) order of succession and to the
public law. Civil law systems, which law itself authorizes their validity. (4a) amount of successional rights and to
trace their roots to ancient Rome, are Art. 12. A custom must be proved as the intrinsic validity of testamentary
governed by doctrines developed and Art. 6. Rights may be waived, unless a fact, according to the rules of provisions, shall be regulated by the
compiled by legal scholars. the waiver is contrary to law, public evidence. (n) national law of the person whose
Legislators and administrators in civil order, public policy, morals, or good succession is under consideration,
law countries use these doctrines to customs, or prejudicial to a third Art. 13. When the laws speak of whatever may be the nature of the
fashion a code by which all legal person with a right recognized by law. years, months, days or nights, it shall property and regardless of the
controversies are decided. (4a) be understood that years are of three country wherein said property may be
hundred sixty-five days each; months, found. (10a)
The civil law system is derived from Art. 7. Laws are repealed only by of thirty days; days, of twenty-four
the Roman Corpus Juris Civilus of subsequent ones, and their violation hours; and nights from sunset to Art. 17. The forms and solemnities of
Emperor Justinian I; it differs from a or non-observance shall not be sunrise. contracts, wills, and other public
common-law system, which relies on excused by disuse, or custom or instruments shall be governed by the
prior decisions to determine the practice to the contrary. If months are designated by their laws of the country in which they are
outcome of a lawsuit. Most European name, they shall be computed by the executed.
and South American countries have a When the courts declared a law to be number of days which they
civil law system. England and most of inconsistent with the Constitution, the respectively have. When the acts referred to are
the countries it dominated or former shall be void and the latter executed before the diplomatic or
colonized, including Canada and the shall govern. In computing a period, the first day consular officials of the Republic of
United States, have a common-law shall be excluded, and the last day the Philippines in a foreign country,
system. Administrative or executive acts, included. (7a) the solemnities established by
orders and regulations shall be valid Philippine laws shall be observed in
Article 1. This Act shall be known as only when they are not contrary to the Art. 14. Penal laws and those of their execution.
the "Civil Code of the Philippines." (n) laws or the Constitution. (5a) public security and safety shall be
obligatory upon all who live or sojourn Prohibitive laws concerning persons,
Art. 2. Laws shall take effect after Art. 8. Judicial decisions applying or in the Philippine territory, subject to their acts or property, and those
fifteen days following the completion interpreting the laws or the the principles of public international which have, for their object, public
of their publication in the Official Constitution shall form a part of the law and to treaty stipulations. (8a) order, public policy and good customs
Gazette, unless it is otherwise legal system of the Philippines. (n) shall not be rendered ineffective by
provided. This Code shall take effect Art. 15. Laws relating to family rights laws or judgments promulgated, or by
one year after such publication. (1a) Art. 9. No judge or court shall decline and duties, or to the status, condition determinations or conventions agreed
to render judgment by reason of the and legal capacity of persons are upon in a foreign country. (11a)
Art. 3. Ignorance of the law excuses silence, obscurity or insufficiency of binding upon citizens of the
no one from compliance therewith. (2) the laws. (6) Philippines, even though living Art. 18. In matters which are
abroad. (9) governed by the Code of Commerce
Art. 10. In case of doubt in the and special laws, their deficiency
interpretation or application of laws, it
shall be supplied by the provisions of Art. 3. The formal requisites of not less than two witnesses of legal operation, likewise only in the cases
this Code. (16a) marriage are: age that they take each other as mentioned in Article 32;
husband and wife. This declaration
Art. 19. Every person must, in the (1) Authority of the solemnizing shall be contained in the marriage (5) Any consul-general, consul or
exercise of his rights and in the officer; certificate which shall be signed by vice-consul in the case provided in
performance of his duties, act with the contracting parties and their Article 10. (56a)
justice, give everyone his due, and (2) A valid marriage license except in witnesses and attested by the
observe honesty and good faith. the cases provided for in Chapter 2 of solemnizing officer. Article. 8. The marriage shall be
this Title; and solemnized publicly in the chambers
Art. 20. Every person who, contrary to In case of a marriage in articulo of the judge or in open court, in the
law, wilfully or negligently causes (3) A marriage ceremony which takes mortis, when the party at the point of church, chapel or temple, or in the
damage to another, shall indemnify place with the appearance of the death is unable to sign the marriage office the consul-general, consul or
the latter for the same. contracting parties before the certificate, it shall be sufficient for one vice-consul, as the case may be, and
solemnizing officer and their personal of the witnesses to the marriage to not elsewhere, except in cases of
FAMILY CODE declaration that they take each other write the name of said party, which marriages contracted on the point of
as husband and wife in the presence fact shall be attested by the death or in remote places in
Article 1. Marriage is a special of not less than two witnesses of legal solemnizing officer. (55a) accordance with Article 29 of this
contract of permanent union between age. (53a, 55a) Code, or where both of the parties
a man and a woman entered into in Art. 7. Marriage may be solemnized request the solemnizing officer in
accordance with law for the Art. 4. The absence of any of the by: writing in which case the marriage
establishment of conjugal and family essential or formal requisites shall may be solemnized at a house or
life. It is the foundation of the family render the marriage void ab initio, (1) Any incumbent member of the place designated by them in a sworn
and an inviolable social institution except as stated in Article 35 (2). judiciary within the court's jurisdiction; statement to that effect. (57a)
whose nature, consequences, and
incidents are governed by law and not A defect in any of the essential (2) Any priest, rabbi, imam, or Art. 9. A marriage license shall be
subject to stipulation, except that requisites shall not affect the validity minister of any church or religious issued by the local civil registrar of
marriage settlements may fix the of the marriage but the party or sect duly authorized by his church or the city or municipality where either
property relations during the marriage parties responsible for the irregularity religious sect and registered with the contracting party habitually resides,
within the limits provided by this shall be civilly, criminally and civil registrar general, acting within except in marriages where no license
Code. (52a) administratively liable. (n) the limits of the written authority is required in accordance with
granted by his church or religious sect Chapter 2 of this Title. (58a)
Art. 2. No marriage shall be valid, Art. 5. Any male or female of the age and provided that at least one of the
unless these essential requisites are of eighteen years or upwards not contracting parties belongs to the Art. 10. Marriages between Filipino
present: under any of the impediments solemnizing officer's church or citizens abroad may be solemnized
mentioned in Articles 37 and 38, may religious sect; by a consul-general, consul or vice-
(1) Legal capacity of the contracting contract marriage. (54a) consul of the Republic of the
parties who must be a male and a (3) Any ship captain or airplane chief Philippines. The issuance of the
female; and Art. 6. No prescribed form or religious only in the case mentioned in Article marriage license and the duties of the
rite for the solemnization of the 31; local civil registrar and of the
(2) Consent freely given in the marriage is required. It shall be solemnizing officer with regard to the
presence of the solemnizing officer. necessary, however, for the (4) Any military commander of a unit celebration of marriage shall be
(53a) contracting parties to appear to which a chaplain is assigned, in the performed by said consular official.
personally before the solemnizing absence of the latter, during a military (75a)
officer and declare in the presence of
Family law (also called matrimonial goods and/or services by VAT- enable it to dischargeits appropriate
law) is an area of the law that deals registered seller or seller required by functions.
with family matters and domestic law to be under the VAT system.[3] It
relations, including: is an indirect tax, which may be
shifted or passed on to the buyer,
marriage, civil unions, and domestic transferee or lessee of goods,
partnerships; properties or services.[4]

adoption and surrogacy Percentage Tax[edit]

child abuse and child abduction Percentage tax is a business tax


imposed on persons or
the termination of relationships and entities/transactions:
ancillary matters, including divorce,
annulment, property settlements, 1. Who sell or lease goods, properties
alimony, child custody and visitation, or services in the course of trade or
child support and alimony awards. business and are exempt from value-
added tax (VAT) under Section 109
juvenile adjudication (w) of the National Internal Revenue
Code, as amended, whose gross
paternity testing and paternity fraud annual sales and/or receipts do not
exceed Php 1,919,500 and who are
Taxation in the Philippines is not VAT-registered; and
controlled by the Bureau of Internal
Revenue. 2. Engaged in businesses specified in
Title V of the National Internal
Income Tax[edit] Revenue Code.[5][6]

Individual[edit] Excise taxes[edit]

The income tax rate for individuals Excise taxes apply to goods
ranges from 5% to 32%.[1] manufactured or produced in the
Philippines for domestic sales or
Corporate[edit] consumption or for any other
disposition and to things imported.
The income tax rate for corporations
is 30%.[2] TAXATION

Business Taxes[edit] power inherent in every


sovereignState to impose a charge or
Value-Added Tax (VAT)[edit] burden upon persons,properties, or
rights to raise revenues for the use
Value added tax is a general andsupport of the government to
consumption tax that requires a 12%
additional tax on the sales price of