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Showing posts from January, 2014

MARRIAGE MATTER: Sri Lankans Marrying In The Philippines

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Inquiry: Two LDS Sri Lankan nationals are planning to have their Temple Marriage at the Manila Philippines Temple and they would like to inquire the arrangement and the requirements they needed to complete prior to the said marriage.


Reply: All parties to a marriage in the Philippines whether Filipinos or foreigners are required to secure a Marriage License unless exempt under Articles 27, 28, 33 & 34 of the Family Code of the Philippines (i.e. in the point of death, in five - year cohabitation without legal impediments, no means of transportation, muslim marriages, etc.) But in addition to the usual requirements for marriage license, the Philippine Government requires foreigners to obtain from his/her Embassy or Consulate in the Philippines, a “Certificate of Legal Capacity to Contract Marriage” before applying for a marriage license. This certification affirms that there are no legal impediments to the intended marriage of the parties pursuant to the first paragraph of Article…

TAX TALKS: Importation of Disaster Relief Goods -Duties & VAT Exemptions

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My client is a consignee of 500 family tents and 5 sets of water purification equipment from the United States for Typhoon Yolanda disaster relief. Since my client is an accredited Resource Agency of the Department of Social Welfare and Development (DSWD) and what are being shipped are relief goods, the importations can enjoy both import duties and import VAT exemptions (and even warehouse storage fees waiver). All exemptions are processed at the One - Stop - Shop created by the Bureau of Customs pursuant to Customs Memorandum Order (CMO) dated November 11, 2013.



Pursuant to the CMO, the documentary requirements for the release of donated relief goods have been streamlined and simplified. To facilitate their immediate release, only a letter of intent to donate goods (or Deed of Donation), original copy of the bill of Lading or airway bill, and a packing list and/or a commercial invoice (among other documents as may be required), are needed provided that all donations shall only b…