Legal Aid

Legal Notes

Legal Note No. 1
Did you know that President Gloria Macapagal-Arroyo signed into law on June 17, 2008 Republic Act No. (RA) 9504, exempting minimum wage earners from paying income tax? Therefore, whether you are employed in the government or the private service or a church worker, if your total receipt is only minimum wage, you are exempt from paying income tax.

Elements of Donation of Real Property

1. Agreement of both parties (to donate & to receive the donation).

2. Perfected only from the moment the donor knows of the acceptance by the donee.

3. Intention of parties must be clear.

4. Donee must accept the donation personally, through an authorized person with a special power for the purpose, or with a general and sufficient power.

5. Acceptance must be made during the lifetime of the donor and donee.

6. Minors and others who cannot enter into contract may accept donations through their parents or legal representatives.

(More on donations next time.)