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LEGAL ISSUES

AND CONCERNS
AFFECTING
PRIVATE
EDUCATION
30 AUGUST 2012

ATTY. ADA D. ABAD


Legal Counsel, CEAP
Former Vice-Dean, Lyceum College of Law;
Managing Associate
Antonio H. Abad & Associates Law Office

CEAP SMX NATIONAL 1


ASSEMBLY 083012
CEAP NATIONAL ASSEMBLY
SM MALL OF ASIA – SMX CONVENTION
30 AUGUST 2012, 11:15A.M. – 1:15 P.M.

SCOPE OF OUR TALK


TODAY:
• K-12 LABOR IMPLICATIONS

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 ACADEMIC FREEDOM VS.
FREEDOM OF EXPRESSION OR
FREEDOM OF RELIGION
 ATENEO PROFESSORS
 WEARING OF HIJAB

• CYBERBULLYING
• TAXATION, DOC STAMPS AND
PERMITS ISSUES
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POSSIBLE ISSUES
FOR TEACHERS
ARISING FROM THE
SHIFT TO K-12:

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One of the
main thrusts of
President
Noynoy’s
administration
is educational
reform through
the K-12
program.
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Under this scheme,
kindergarten is made
compulsory for all children
and an additional two years
of senior high school is to
be likewise mandated.

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How Do
We Add
the Two
Years?

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Aside from curriculum
revision, one practical
problem posed to Basic Ed
schools would be the
logistical issue of faculty
movement and resources that
would be required for the shift
to the K-12 program.
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1. Whether the School would
have sufficient resources to
put up a senior high school
facility (Grades 11 and 12),
to add to its present ten-
year basic education
program.

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ASSEMBLY 083012
2. Assuming that the School
will incorporate the senior
high school level (Grades
11 and 12), whether the
School’s present faculty
complement have the
necessary numbers to
address the additional two
(2) years?
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3. What are the academic
qualifications for teachers
that will be assigned or
hired to teach Grades 11
and 12?

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1. Whether the 4-year or 5-
year academic courses
will be lessened to 3-
years or 4-years
respectively?

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1.1 If NO, then two-year period
is simply a transition period
and by academic year
2018-2019, all will go back
to normal

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1.2 IF YES, and 1st – 2nd year
subjects moved down to 11th -
12th grades, then SOME
faculty movements may
have to become permanent

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2. NEED TO KNOW PARAMETERS
IN THE ENABLING LAW ON
TRANSITION PERIOD,
PARTICULARLY WHETHER
COLLEGE TEACHERS MAY
TEACH GR 11 AND 12 DURING
TWO YEAR TRANSITION

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3. Considering that the rates
of the college professors are
different from that of the basic
elementary teachers, will this
be considered a demotion or a
diminution of salaries?

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SCENARIO 1:
BASIC
EDUCATION
SCHOOL DOES
NOT SET UP AN
11TH AND 12TH
GRADE; NO
COLLEGE LEVEL
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PARAMETERS OF
SCENARIO 1:
1. K-12 FULLY IMPLEMENTED

2. AY 2016-2017 GRADES 11TH


AY 2017-2018 AND 12TH NOT
TO BE SET UP

3. NO COLLEGE LEVEL
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1.1 NO ADDITIONAL
REQUIREMENT FOR
FACULTY AND
HENCE, NO
MOVEMENT

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1.2 SCHOOL GIVES
CERTIFICATE FOR
JUNIOR HIGH SCHOOL,
AND RELEASES TRANSFER
CREDENTIALS FOR JUNIOR
HIGH SCHOOL GRADUATE

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1.3 SCHOOL MAY COME UP
WITH MEMORANDUM OF
AGREEMENT AS FEEDER
SCHOOL TO:
A STAND-ALONE 11-12TH
GRADE SCHOOL OR
ANOTHER SCHOOL WITH
11-12TH GRADES OR
CONSORTIUM SENIOR HIGH
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• NO ADDITIONAL EXPENSES
• NO LOGISTICAL PROBLEM
ON FACULTY MOVEMENT

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• POSSIBILITY THAT SCHOOL
MAY LOSE SOME OF THE HIGH
SCHOOL GR7-10 MARKET AS
PARENTS WOULD WANT
INTEGRATED SENIOR HIGH
SCHOOL
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SCENARIO 2:
BASIC
EDUCATION
SCHOOL WILL
SET UP 11TH AND
12TH GRADES; NO
COLLEGE LEVEL
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PARAMETERS OF
SCENARIO 2:
1. K-12 FULLY IMPLEMENTED

2. AY 2016-2017 GRADES 11TH


AY 2017-2018 AND 12TH TO BE
SET UP BY
SCHOOL

3. NO COLLEGE LEVEL
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2.1 CHECK WHETHER THE
SCHOOL’S PRESENT
FACULTY COMPLEMENT
HAVE THE NECESSARY
NUMBERS TO ADDRESS
THE ADDITIONAL TWO
(2) YEARS
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2.2 IF PRESENT FACULTY
COMPLEMENT
SUFFICIENT TO
ADDRESS THE 11TH-12TH
GRADES REQUIREMENT,
THEN SIMPLY ASSIGN
SUBJECTS TO THEM.
CONSIDER OVERLOAD
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2.3 IF PRESENT FACULTY
COMPLEMENT IS NOT
SUFFICIENT TO
ADDRESS THE 11TH-12TH
GRADES REQUIREMENT,
THEN SCHOOL MUST
HIRE NEW FACULTY

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• FACULTY FOR BASIC ED
MUST HAVE PASSED
LICENSURE EXAMINATION
FOR TEACHERS (LET)
• SAME POLICIES AND
REQUIREMENTS FOR
PROBATIONARY FACULTY
• MGMT PREROGATIVE TO
DETERMINE RATES (SAME OR
HIGHER) CEAP SMX NATIONAL
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• DUE TO CREATION OF SENIOR
HIGH SCHOOL, STUDENTS CAN
COMPLETE THEIR ENTIRE BASIC
EDUCATION COURSE IN THE
SCHOOL
• POSSIBLY HIGHER ENROLMENT
FROM TRANSFERREES OF
SCHOOLS WITHOUT 11TH-12TH GR
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• IF FACULTY IS NOT SUFFICIENT,
SCHOOL MUST HIRE NEW
FACULTY
• ADDITIONAL EXPENSES TO BE
INCURRED FOR FACILITIES
AND FACULTY PAY
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• IF FACULTY IS SUFFICIENT,
LOGISTICAL PROBLEMS ON
FACULTY MOVEMENT,
PRIORITIZATION AS TO
ASSIGNMENTS WILL ARISE

• MINOR ISSUE ON PAY RATE


(TO BE DISCUSSED LATER)
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SCENARIO 3:
BASIC
EDUCATION
SCHOOL WILL
SET UP 11TH AND
12TH GRADES;
WITH COLLEGE
LEVEL
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SCENARIO 4:

COLLEGE LEVEL;
WITH OR WITHOUT
BASIC ED SCHOOL
BUT PUTTING UP
11TH- 12TH GRADES

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PARAMETERS OF
SCENARIOS 3 & 4:
1. K-12 FULLY IMPLEMENTED

2. AY 2016-2017 NO FIRST YEAR


AY 2017-2018 COLLEGE
STUDENTS

3. WITH BOTH BASIC ED AND COLLEGE


LEVELS; OR PUTTING UP SENIOR HIGH
SCHOOL
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IN SCENARIOS 3 & 4, YOU
HAVE A COLLEGE WHICH WILL
HAVE NO 1 YEAR COLLEGE
ST

ENROLLEES FOR ACADEMIC


YEARS 2016-2017 AND 2017-
2018, WHEN THE K-12 IS FULLY
IMPLEMENTED AND 11TH-12TH
GRADES IN TRANSITION
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PROBLEM:
WHAT TO DO WITH
COLLEGE
PROFESSORS IN THE
1ST AND 2ND YEAR
LEVELS WHO WILL
NOT HAVE LOAD FOR
TWO YEARS?
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ASSIGN GRADE 11-12
SUBJECTS TO
QUALIFIED
PROFESSORS FROM
THE COLLEGE LEVEL
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FROM AMONG EXISTING
COLLEGE FACULTY

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SORTING HAT

COLLEGE COLLEGE
PROF – PROF –
LICENSED WITHOUT
Bed LICENSURE
TEACHER EXAM; check
also FULL-TIME
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 IF PART-TIME AND HENCE NOT
TENURED, SIMPLY DO NOT
REHIRE OR GIVE
APPOINTMENTS

 IF FULL-TIME AND HENCE,


TENURED, THEN SCHOOL IS
INITIALLY UNDER OBLIGATION
TO CHECK ALTERNATIVE
MEASURES
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COLLEGE PROFESSOR
WHO IS ALSO LICENSED
Bed TEACHER

TO BE GIVEN PRIORITY IN
ASSIGNMENT OF 11TH-12TH
GRADE SUBJECTS
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FROM AMONG EXISTING FULL-
TIME COLLEGE FACULTY

THOSE WHO THOSE WHO


ARE WILLING ARE NOT
TO TEACH WILLING TO
GR 11-12 TEACH
GR 11-12
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FULL-TIME COLLEGE PROF
WILLING TO TEACH GR 11-12

THOSE WILLING ENABLING LAW


TO TAKE ALLOWS
LICENSURE COLLEGE
EXAM IN TIME PROFESSORS TO
FOR 2016-2018 TEACH GR11-12
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FULL-TIME COLLEGE PROF
NOT WILLING OR UNABLE
TO TEACH GR 11-12

ASSIGN TO AGREE TO RETRENCH-


RESEARCH PUT ON MENT OR
OR ADMIN FLOATING REDUNDANCY
WORK FOR STATUS OR OR EARLY
TWO YEARS SABBATICAL RETIREMENT
WITHOUT
PAY083012
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• EXISTING FACULTY CAN BE
RETAINED, IF ALL AGREE TO
TEACH IN GRADES 11-12
DURING TRANSITION
• HOPEFULLY NO CHANGE IN THE
RATE OF STUDENT ENROLMENT
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• DISARRAY IN THE FACULTY BUILD
UP, IF MOST DO NOT AGREE TO
TEACH GR 11-12
• IN CHOOSING TO HAVE A
COMPROMISE ON RATES AND/ OR
SEPARATION PAY TO FACULTY,
SCHOOLS WILL HAVE TO INCUR
HIGH ADMIN EXPENSES
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SCENARIO 5:
STAND-ALONE
COLLEGE OR
UNIVERSITY
WITHOUT K-12

NO 1ST AND 2ND


YEAR STUDENTS
2016-2018
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PARAMETERS OF
SCENARIO 5:
1. K-12 FULLY IMPLEMENTED

2. AY 2016-2017 NO FIRST YEAR


AY 2017-2018 COLLEGE
STUDENTS

3. COLLEGE LEVEL ONLY; NO BASIC EDUC


FEEDER SCHOOL AND WILL NOT PUT UP
SENIOR HIGH SCHOOL
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FULL-TIME COLLEGE PROF
WITHOUT ANY SUBJECT LOAD
FOR TWO YEARS

ASSIGN TO AGREE TO RETRENCH-


RESEARCH PUT ON MENT OR
OR ADMIN FLOATING REDUNDANCY
WORK FOR STATUS OR OR EARLY
TWO YEARS SABBATICAL RETIREMENT
WITHOUT
PAY083012
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• POSSIBLE TO RETAIN ENTIRE
FACULTY, IF ALL CAN BE
ACCOMMODATED TO ADMIN OR
RESEARCH POSITIONS
• LESS ADMIN COSTS

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• INCUR HIGH EXPENSES ON
SEPARATION PAY AND / OTHER
BENEFITS, IF ALL HAVE TO BE
RETRENCHED OR DECLARED
REDUNDANT
• POSSIBILITY OF CLOSURE OF
SCHOOL / BANKRUPTCY
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ASSIGN OR
SECOND THE
COLLEGE
PROFESSORS
TO THE
CONSORTIUM
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ASSUMPTIONS:

1. Enabling law allows for college


professors to teach grades 11-
12 during the transition

2. School is a member of the


consortium that will put up the
Senior High School (Gr 11-12)

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ISSUES:

1.WILL THE CONSORTIUM


SCHOOL BE CONSIDERED
A SEPARATE JURIDICAL
ENTITY?

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IF NO, THEN:

 LOGISTICAL PROBLEM ON HOW


AND WHO WILL HANDLE
FINANCIAL, ADMINISTRATIVE AND
REPORTORIAL REQUIREMENTS OF
THE CONSORTIUM

 STANDARDIZATION OF RATES OF
THE PROFESSORS/TEACHERS

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IF YES, THEN :

 AFTER TRANSITION PERIOD, WILL THE


COLLEGE PROFESSORS RETURN TO
THEIR BASE SCHOOL?

 IF TRANSFER IS PERMANENT, THEN


WHAT HAPPENS TO THE YEARS OF
SERVICE OF THE TRANSFERRED
FACULTY? NOTE THAT ORIGINAL
SCHOOL MUST HAVE SEPARATED THEM
(REDUNDANCY, RETRENCHMENT OR EARLY
RETIREMT)
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FREEZE HIRING
PRIOR TO
2016-2018
• ONLY PART-TIMERS
TO BE HIRED
• PRESENT FACULTY
TO BE PREPARED FOR
TRANSITION
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Considering that the rates of
the college professors are
different from that of the
basic elementary teachers,
will this be considered a
demotion or a diminution of
salaries?

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OPTIONS

1. Same rate as the Basic


Education teachers –
possibly diminution of salary
and hence, may only be done
with consent of faculty

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2. Same rate as the College
professors – no problem

3. Midway compromise between


college and basic education
rates -- possibly diminution of
salary and hence, may only be
done with consent of faculty
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4. If does not agree to
Options 1 or 3, then:
Retrenchment
Redundancy
Floating Status
Early Retirement

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Generally, this concept applies to
higher educational institution.
However, to a limited extent, this is
applicable to private educational
institutions offering basic education
(elementary and high school levels).

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Origin of the word
“ACADEMIC” – referring
to the garden grove
near Ancient Greece
called “AKADEMEIA,”
where the esteemed
philosopher Plato (428-
348 B.C.) held court
and taught a school of
select students.
O.D. Corpuz, “Academic Freedom in Higher
Education”, Second Lecture, 09 Nov. 1995.
Professor Emeritus, University of the
Philippines.

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• Subjects in Akademeia
essentially concerned the
search for truth, the
good, the best in life
• Thus, it was natural and
essential in the Greek
tradition that the
“Akademeia” be “free”
from outside
constraints.
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MATRIX IN THE CONTEXT OF
ACADEMIC FREEDOM

VS VS

THE INSTITUTION THE TEACHER THE STUDENT

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• who may teach
• what may be taught
• how it shall be taught;
• and who may be admitted to
study. (Garcia vs. The Faculty Admission Committee, Loyola
School of Theology, 68 SCRA 277, citing Justice Frankfurter's concurring
opinion in Sweezy v. New Hampshire, 354 US 234, 263 [1957]).
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(1) the appointment and tenure of office of
academic staff; and
(2) the curricula for courses of study;
(3) the admission, examination and
retention of students until graduation;
(4) the allocation of income among the
different categories of expenditure.
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WHAT MAY BE
TAUGHT?

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Institutions of higher learning have
the right to determine the curricular
program for the different courses of
study in conformity with their
objectives or mission statements.
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POSSIBLE CONFLICTS ON THE
ISSUE OF “WHAT TO TEACH”

Despite curricular autonomy,


academic institutions however may
exercise self-censorship by:
(a) refusing to offer subjects which
are contradictory to its vision-
mission-goals;
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(b) exercising supervisory powers by
restricting teachers from discussing
matters contradictory to vision-
mission-goals;
(c) imposing disciplinary sanctions
upon teachers who teach
controversial positions on matters
outside the ambit of his/her subject

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IN A SECULAR CONTEXT, LOOK AT
THESE ISSUES IN THE UNITED
STATES:
 In USA Patriot Act [Uniting (and) Strengthening
America (by) Providing Appropriate Tools Required (to)
Intercept (and) Obstruct Terrorism Act of 2001] arising from
the 9-11 World Trade bombing, allowing the FBI to
intercept mails and correspondences from
suspected terrorists, vis-à-vis freedom of
expression.
Is this an indication that a scenario similar to that depicted
in the movie “MINORITY REPORT” and concept of PRE-
CRIME, may happen in CEAPthe SMX
near future?
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 possible
censorship of
educational
engineering
websites which
outline procedure
to make a bomb, as
what happened in
Columbine high
school.
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Keyishian vs. Board of Regents case
where mere knowing membership in an
organization which espouses and
advocates violent overthrow of civil
government, is not sufficient for
termination of faculty member.

There must exist ACTIVE and SPECIFIC


intent on part of faculty member to
advocate and teach the same to students
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Greek katholikos
universal,
general,
from katholou in
general,
from kata by
+ holos whole —
more at CATA-, SAFE
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If the essence of a university is the unbridled
freedom of thought and expression,
in juxtaposition with the right of schools run
by congregations to limit their curriculum to
conform with their vision-mission-goals,
is there really such a thing as a
“Catholic University?
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Freedom of thought
and expression
vis-a-vis
Catholic doctrines of
faith.

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 Reproductive health and
population control through
artificial contraception

 higher sciences’
experimentations on cloning
of human beings and artificial
insemination
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HOW IT MAY
BE TAUGHT?
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Academic freedom means that the teacher is
entitled to full freedom in:

"(a) research and in the publication of


the results, subject to the adequate
performance of his other academic duties;

(b) discussing his subject in the


classroom, but he should be careful not to
introduce into his teaching controversial
matter which has no relation to his subject;
(c) The college or university teacher is a
citizen, a member of a learned profession,
and an officer in an educational institution.
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Academic freedom also includes the right of the
faculty to freely express opinions based on
bodies of evidence, research or systematic thought
and inquiry. The opinions expressed might
impeach or overturn conventional propositions or
even challenge established doctrines --- without
risk to their jobs, promotion and careers.
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Academic freedom implies a
corresponding academic
responsibility. The American Civil Liberties Union of
New York (in re: Academic Freedom and Academic Responsibility,
New York ACLU 1953)

The teacher plays two distinct roles: (a)


as a professor, which entails his
conduct in teaching and other activities
directly related to professional
responsibilities; and (b) as a citizen.

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(1) A School may not impose any limitation
upon the teacher’s freedom in the
exposition of his own subject in the
classroom or in addresses and publications
outside the college, except insofar as:
(a) the general necessity of adapting all
instruction to the needs of immature
students; or
(b) in the case of institutions of
denominational or partisan character,
specific stipulations in advance, fully
understood and accepted by both parties
limit the scope and character of instruction.
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(2) No teacher may claim as his right
the privilege of discussion in his
classroom controversial topics
outside of his own field of study.

The teacher is morally bound not to


take advantage of his position by
introducing into the classroom
provocative discussions of irrelevant
subjects not within the field of study.

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(3) The School should
recognize that the teacher,
in speaking or writing
outside of the institution
upon subjects beyond the
scope of his own field of
study, is entitled precisely
to the same freedom and
is subject to the same
responsibility as attached
to all other citizens.
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If the extramural utterances of the teacher
should be such as to raise grave doubts
concerning his fitness for the position, the
questions should in all cases be submitted
to an appropriate committee of the faculty of
which he is a member.
It should be clearly understood that an
institution assumes no responsibility for
views expressed by members of its staff.
On the other hand, the teachers should, when
necessary, take pains to make it clear that
they are expressing only their personal
opinions.
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ACADEMIC FREEDOM

VS

ATENEO AS A
PRO-RH TEACHER
CATHOLIC UNIVERSITY

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Declaration of Support for House Bill 4244 (The
Responsible Parenthood, Reproductive Health
and Population and Development Bill) by
individual faculty of the Ateneo de Manila
University

We, the undersigned individual faculty of the Ateneo de


Manila University, declare our strong support for House
Bill 4244, the consolidated Responsible Parenthood,
Reproductive Health and Population and Development
Bill (or RH Bill). We are heartened by the recent move of the
House of Representatives to terminate the protracted debates
and interpellations on this bill which has languished in
Congress since 1999.
CEAP SMX NATIONAL 99
ASSEMBLY 083012
We urge our legislators to act swiftly and
judiciously on the proposed amendments
to the bill, and thereafter vote for its
passage. We issue this call in our
individual capacities as educators,
researchers, medical doctors, lawyers,
and citizens, and in no way speak for
our University, the Society of Jesus, or
the rest of our colleagues.

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MEDIA REPORTS of certain
sectors urging Ateneo de
Manila to investigate and
impose sanctions upon the
professors, for espousing
positions contrary to the
Catholic Church.

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ASSEMBLY 083012
CEAP POSITION:

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CEAP supports the bishops in their
opposition to any law which contains
provisions for abortifacient control
of birth. Killing of human life is
absolutely proscribed. It is prohibited
by the Philippine Constitution which
protects life from the moment of
conception. It is also prohibited by
the Fifth Commandment.
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ASSEMBLY 083012
It supports the bishops in their
opposition to any provisions of
law that force any Catholic
believer to act against his/her
conscience in the discharge of
his/her duties as a doctor, health
worker, employer or employee.

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It supports the
bishops in their
opposition to any
provision that
usurps the right of
parents to take full
responsibility for
sexual education of
their children.
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CEAP supports the bishops in their
official teaching, binding on all believers,
concerning the dignity of the human life,
the need to “choose life” and to support
a culture of life, the sacredness of
sexuality, the unity in principle of
the unitive (“for love”) and
procreative (“openness to life”)
finalities of acts of sexuality,
recognizing God to be the author of life
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Here one must carefully distinguish between:

The authority of the bishops binding


believers to obedience in faith to a
Catholic moral order;

and

The authority of discerning reason within


the civil (profane) society, especially in
discernment articulating demands of the
common good or social justice, binding on
reasonable persons based on compelling
rationality CEAP SMX NATIONAL
ASSEMBLY 083012
107
“compelling rationality”
Rationality that is based on
discussion and assent, as
enlightened by believers
in a plural society.

CEAP SMX NATIONAL 108


ASSEMBLY 083012
PASTOR DIONISIO V. AUSTRIA vs. HON. NATIONAL
LABOR RELATIONS COMMISSION et. al. (G.R. No.
124382, August 16, 1999)

CONCEPT OF
SEPARATION OF
CHURCH AND
STATE
CEAP SMX NATIONAL 109
ASSEMBLY 083012
IS THIS AN ISSUE
WHICH THE COURTS
MAY RULE UPON?

CEAP SMX NATIONAL 110


ASSEMBLY 083012
The rationale of the principle of the
separation of church and state is
summed up in the familiar saying,
"STRONG FENCES MAKE
GOOD-NEIGHBORS.“
• delineate the boundaries between the
two institutions

• avoid encroachments by one against


the other because of a
misunderstanding of the limits of their
CEAP SMX NATIONAL 111
respective exclusive jurisdictions.
ASSEMBLY 083012
The demarcation line calls on the entities
to "render therefore unto Ceasar the
things that are Ceasar's and unto God the
things that are God's."19
CEAP SMX NATIONAL 112
ASSEMBLY 083012
While the state is
prohibited from
interfering in
purely
ecclesiastical
affairs, the
Church is likewise
barred from
meddling in
purely secular
matters.
CEAP SMX NATIONAL 113
ASSEMBLY 083012
THUS, THE SUPREME COURT HAS
GENERALLY RULED THAT THE
COURTS HAVE NO JURISDICTION
OVER MATTERS WHICH ARE
ECCLESIASTICAL IN NATURE.

BUT WHERE THE ISSUE PERTAINS TO


MATTERS WHICH ARE SECULAR IN
NATURE, THEN THE COURTS WILL
GENERALLY HAVE JURISDICTION.
CEAP SMX NATIONAL 114
ASSEMBLY 083012
an ecclesiastical
affair involves the
relationship
between the church
and its members
and relate to
matters of faith,
religious doctrines,
worship and
governance of the
congregation.
CEAP SMX NATIONAL
ASSEMBLY 083012
115
To be concrete, examples of this so-
called ecclesiastical affairs to which the
State CANNOT meddle in are:

proceedings for excommunication;


ordinations of religious ministers;
administration of sacraments;
and other activities with attached
religious significance.
CEAP SMX NATIONAL 116
ASSEMBLY 083012
While the matter at hand relates to
the church and its religious
minister (TERMINATION OF
PASTOR AUSTRIA), it does
not ipso facto give the case a
religious significance.

Simply stated, what is involved


here is the relationship of the
church as an employer and the
minister as an employee. It is
purely secular and has no relation
whatsoever with the practice of
faith, worship or doctrines of the
church .
CEAP SMX NATIONAL
ASSEMBLY 083012
117
In this case, petitioner was not ex-
communicated or expelled from the
membership of the SDA but was
terminated from employment.

Indeed, the matter of terminating


an employee, which is purely
secular in nature, is different from
the ecclesiastical act of expelling a
member from the religious
congregation.
CEAP SMX NATIONAL 118
ASSEMBLY 083012
IN AN EXAMPLE WHERE A PROFESSOR
IN A CATHOLIC UNIVERSITY OR
SCHOOL WERE TO TAKE A PERSONAL
POSITION NOT IN CONFORMITY WITH
THE CHURCH POSITION –

“TEACHING” (ACADEMIC
FREEDOM) VS. “OPINION”
(FREEDOM OF SPEECH)

“IN CLASSROOM”
CEAP SMX NATIONAL 119
ASSEMBLY 083012
DISTINGUISH FINE LINES
BETWEEN:
• PROFESSOR OF THEOLOGY VS
PROFESSOR OF SOCIAL SCIENCE

• THE ATENEO PROFESSOR ACTING AS


A TEACHER OR AS AN INDIVIDUAL

• LEGAL REQUIREMENTS FOR


DISCIPLINARY SANCTIONS
CEAP SMX NATIONAL 120
ASSEMBLY 083012
“CONDUCT THAT RENDERS
THE TEACHER UNFIT TO
TEACH IN A CATHOLIC
UNIVERSITY”

CEAP SMX NATIONAL 121


ASSEMBLY 083012
VALID TERMINATION

JUST OR
AUTHORIZED
CAUSES (Art.
282, Labor Code)
ACLEX MCLE LABOR UPDATES 122
20 JULY 2012
SERIOUS MISCONDUCT

- defined as IMPROPER OR WRONG


CONDUCT, a transgression of a
definite rule of action, a forbidden act
or dereliction of duty which is willful in
character and implies wrongful intent,
and not mere error in judgment.

ACLEX MCLE LABOR UPDATES 123


20 JULY 2012
- For misconduct or improper
behavior to be a just cause for
dismissal, the same must be
related to the performance of
the employee’s duties and
must show that he has become
unfit to continue working for the
employer. (Molato vs. NLRC)

ACLEX MCLE LABOR UPDATES 124


20 JULY 2012
GROSS INSUBORDINATION
Elements:
(a) employee’s assailed conduct must be willful or
intentional;
(b) willfulness characterized by wrongful or
perverse attitude;
(c) the order violated must be reasonable, lawful
and made known to the employee; and
(d) the order must pertain to the duties which the
employee has been engaged to discharge. (Aguilar
vs. NLRC; Stolt Nielson vs. NLRC; contra: Manebo vs.
NLRC;)
ACLEX MCLE LABOR 125
UPDATES 20 JULY 2012
WEARING THE HIJAB

CEAP SMX NATIONAL 126


ASSEMBLY 083012
Philippine school bans Muslim hijab
Agence France-Presse1:01 pm | Sunday, August 5th, 2012

ZAMBOANGA, Philippines – A Catholic-run school in the southern


Philippines has caused controversy by banning Muslim students from
wearing the hijab headscarf.
Mehol Sadain, who heads the National Commission on Muslim Filipinos,
said Sunday he had written to Pilar College in the mixed Muslim-Christian
port city of Zamboanga to demand it reverse its policy.
While the school was right to claim it could exercise academic freedom,
Sadain said it should do so with “justice and fair play”.
“Pilar College should realize that while educational institutions can
formulate their own policies, the same should not run counter to existing
laws and state policies,” Sadain said.
CEAP SMX NATIONAL 127
ASSEMBLY 083012
MATRIX IN THE CONTEXT OF
ACADEMIC FREEDOM

VS

THE INSTITUTION THE STUDENT

CEAP SMX NATIONAL 128


ASSEMBLY 083012
ENROLMENT CONTRACT,
WHICH PRESUMES A
MEETING OF THE MINDS

RIGHT OF THE SCHOOL TO EXERCISE


ACADEMIC FREEDOM AND IMPOSE
RULES AND REGULATIONS

-Balanced against –

STUDENT AS A FILIPINO CITIZEN


CEAP SMX NATIONAL 129
ASSEMBLY 083012
BALANCE THE CONFLICTING
INTERESTS IN THE CONTEXT OF
THE EXISTING CIRCUMSTANCES

• PLACE vis-à-vis students


enrolled
• student market
• cultural sensitivities

CEAP SMX NATIONAL 130


ASSEMBLY 083012
“Let faith dialogue with reason,
and reason with faith.
Because faith is reasonable,
and reason leads us to faith.” -
Monsignor Gerry Santos, quoting Pope Benedict.

CEAP SMX NATIONAL 131


ASSEMBLY 083012
STUDENT INFRACTIONS
ARISING FROM
INTERNET AND MEDIA
INFLUENCE ON STUDENT
BEHAVIOR

CEAP SMX NATIONAL 132


ASSEMBLY 083012
• Cyber-bullying through
Facebook and Multiply
site use

• US trends in media-
influenced errant
behavior of students
CEAP SMX NATIONAL 133
ASSEMBLY 083012
Ms. Emily Abrera
President, Harrison
Communications
Chairman Emeritus,
McCann Worldgroups
Major Conference Session
Jesuit Basic Education
Sesquicentennial Congress
July 13, 2009, Ateneo de Manila
University

CEAP SMX NATIONAL 134


ASSEMBLY 083012
“There is a clear emergence and prominence of
technology-related activities like usage of cellphone
and internet… The use of virtual technology seems
more the exclusive territory of teens and 20-
somethings.

They are watching less TV, listening to less


radio, and also reading less. They are doing
less sports, interacting face-to-face with
friends less frequently, and spending less
money on traditional consumer items… thanks
to text messaging and the internet.

More and more, their lives are being lived


out virtually.” CEAP SMX NATIONAL 135
ASSEMBLY 083012
Youth Activities Comparison: 2000 vs. 2005
The growing popularity of activities related to “virtual” connectivity.

Activities After School (%) 2000 2005

Playing Computer/Video Games 10 33


Text Messaging 12 33
Email/Surf/Chat on the Net 11 25

Usual Leisure Activities (%) 2000 2005

Window Shopping 22 36
Text Messaging 12 40
Playing Computer/Video Games 17 38
Email/Surf/Chat on the Net 13 27
Base: Total Respondents

Source: Mc Cann Erickson Study on “What’s Your Box:


2006 Intergeneration Study”
In 2009, a joint study was
launched by Yahoo! and
Nielsen to gather a baseline
understanding of the Filipino
internet user, and this has been
updated every year to present,
to determine the shifts in user
behavior and evolving
preferences.
CEAP SMX NATIONAL 137
ASSEMBLY 083012
Among the highlights in
the Digital Philippines
2011 Yahoo-Nielsen
Net Index are as
follows:

CEAP SMX NATIONAL 138


ASSEMBLY 083012
There is increased time spent online
across mediums and locations, viz.,
home, school, work, and internet cafes.

CEAP SMX NATIONAL 139


ASSEMBLY 083012
There are more households with
internet access from 27% in 2009
to 35% in 2011, thereby resulting in a
declining shift in internet café access
from 71% in 2009 to 66% in 2011.

This also means that people are


preferring more private access to the
internet, rather than shared access.

CEAP SMX NATIONAL 140


ASSEMBLY 083012
Online social networks
present a new and growing
environment wherein people
exchange social information
and manage impressions

CEAP SMX NATIONAL 141


ASSEMBLY 083012
SOCIAL NETWORKING SITES

Facebook/multiply/hi-5 are free-access


social networking website that is operated and privately
owned by different companies.

Users can join networks organized by city,


workplace, school, and region to connect
and interact with other people.

People can also add friends, or friends of


friends; send them messages, and update
their personal profiles to notify friends about
themselves. CEAP SMX NATIONAL 142
ASSEMBLY 083012
Out of a total 101 Million
population, 33% or approximately
33.6 Million are internet users.

Of these internet users as of 31 March


2012, 27.7 Million are Facebook
users or a 27% penetration among
the total population.
http://www.internetworldstats.com/asia.htm

CEAP SMX NATIONAL 143


ASSEMBLY 083012
MAJOR SOURCES
OF INFORMATION
AND COMMUNICATION

CEAP SMX NATIONAL 144


ASSEMBLY 083012
• MOBILE PHONES
what

• Keeping in touch; sms and photos


good • Good for emergency

• Sending nasty text messages (SEXTING)


bad • Taking/sharing nasty pictures or videos

Source content:
http://www.brent.edu.ph/newsletter/pdf/Resposible_Use_of_Technology_and_Cyberbullying.pdf
CEAP SMX NATIONAL 145
ASSEMBLY 083012
• SOCIAL NETWORK SITES
what
• Socializing with friends and making new ones in
the online virtual community
good • Allowing young people to be creative

• Sending nasty text messages; sharing of nasty


pictures or videos
• Ganging up on someone; making friends under
bad false pretenses; hacking onto personal website
account

Source content:
http://www.brent.edu.ph/newsletter/pdf/Resposible_Use_of_Technology_and_Cyberbullying.pdf
CEAP SMX NATIONAL 146
ASSEMBLY 083012
• INSTANT MESSAGING (Yahoo etc)
what
• Text or voice chatting live with friends online
• Quick effective way to keep in touch while
good working on the computer

• Sending nasty text messages


• Using someone else’s account (hacking) and
forwarding to others; making friends under false
bad pretenses; hacking onto personal website
account

Source content:
http://www.brent.edu.ph/newsletter/pdf/Resposible_Use_of_Technology_and_Cyberbullying.pdf
CEAP SMX NATIONAL 147
ASSEMBLY 083012
• CHAT ROOMS AND BOARD MESSAGES
what
• Groups of people text or voice chat about
common interests
• Easy way to get to know new people and talk
good about issues they are too shy to talk about in
person
• Sending nasty or anonymous messages;
groups of people ganging up on someone
• Making friends under false pretenses, making
bad use of personal information for blackmail or
other purposes

Source content:
http://www.brent.edu.ph/newsletter/pdf/Resposible_Use_of_Technology_and_Cyberbullying.pdf
CEAP SMX NATIONAL 148
ASSEMBLY 083012
CEAP SMX NATIONAL 149
ASSEMBLY 083012
CEAP SMX NATIONAL 150
ASSEMBLY 083012
Youth Value Systems

Using the ‘sealed envelope technique,” respondents


were shown a battery of different activities that were
conventionally labeled as wrong, and were asked 2
things:

Personal View Which ones are right and


wrong?

Society’s View Which ones are acceptable to


society?

Source: Mc Cann Erickson Study on “What’s Your Box:


2006 Intergeneration Study”
CEAP SMX NATIONAL 151
ASSEMBLY 083012
What’s wrong, what’s right?
 Across all activities covered in the study, only the
use of illegal drugs and, to a certain extent,
cheating on one’s boyfriend or girlfriend are
considered wrong by the greater majority.

 Only about 6 out of 10 consider these wrong:


taking something without paying, use of
violence, drugs, drunk driving, suicide,
marital infidelity, and casual sex.
Source: Mc Cann Erickson Study on “What’s Your Box: 2006
Intergeneration Study”

CEAP SMX NATIONAL 152


ASSEMBLY 083012
What’s wrong, what’s right?
About half think that pre-marital sex, sex
on TV, phone/internet sex, porn, and
sexually explicit language are wrong.

Less than half think that abortion,


divorce/separation, violence on TV, paying
for sex, and gay relationships are wrong.

Source: Mc Cann Erickson Study on “What’s Your Box: 2006


Intergeneration Study”

CEAP SMX NATIONAL 153


ASSEMBLY 083012
Youth’s Value Systems
Trends: 2000 to 2005

Examining the data by region,


however, we see stark trends…

With the exception of Balance Luzon,


teens have shifted their personal
definitions of right and wrong –
becoming more tolerant of many
behaviors.

Source: Mc Cann Erickson Study on “What’s Your Box:


2006 Intergeneration Study”
CEAP SMX NATIONAL 154
ASSEMBLY 083012
Personally Considered Wrong (in %)
(Metro Manila)
0 10 20 30 40 50 60 70 80 90 100
Use forbidden drugs
Cheat on boyfriend/girlfriend
Sell or buy illegal drugs
Take something w/o paying
Sell oneself for sex
Stay away from school/work
Drunk driving
Avoid paying taxes
Marital infidelity
Divorce/separation
Look at porn material
Hazing
2005
Cheat in school 2000
Use violence 1992
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Personally Considered Wrong (in %)
(Metro Manila)
0 10 20 30 40 50 60 70 80 90 100

Smoke cigarettes

Use sexually explicit language

Sell porn material

Pre-marital sex

Gambling

Phone/internet sex

Getting drunk

Race a car or motorbike

Abortion

Homosexual relationship 2005


2000
Use a prostitute 1992
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Mindanao teens remain the
“liberals” compared to those
from other regions…

But even more so in 2005,


especially on matters related
to forbidden drugs,
pornography, cheating and
violence.
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study” 157
CEAP SMX NATIONAL
ASSEMBLY 083012
Personally Considered Wrong (in %)
(Mindanao)
0 10 20 30 40 50 60 70 80 90 100

Use forbidden drugs


Cheat on boyfriend/girlfriend
Sell or buy illegal drugs
Take something w/o paying
Sell oneself for sex
Stay away from school/work
Drunk driving
Avoid paying taxes
Marital infidelity
Divorce/separation
Look at porn material
Hazing
Cheat in school 2005
Use violence 2000
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Personally Considered Wrong (in %)
(Mindanao)
0 10 20 30 40 50 60 70 80 90 100

Smoke cigarettes

Use sexually explicit language

Sell porn material

Pre-marital sex

Gambling

Phone/internet sex

Getting
drunk
Race a car or motorbike

Abortion
Stricter than before
Homosexual relationship
2005
Use a prostitute 2000
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Personally Considered Wrong (in %)
(Visayas)
0 10 20 30 40 50 60 70 80 90 100

Use forbidden drugs


Cheat on boyfriend/girlfriend
Sell or buy illegal drugs
Take something w/o paying
Sell oneself for sex
But
Stay away from school/work
Drunk driving
stricter
Avoid paying taxes
on
Marital infidelity selling
Divorce/separation oneself
Look at porn material !
Hazing
Cheat in school 2005
Use violence 2000
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Personally Considered Wrong (in %)
(Visayas)
0 10 20 30 40 50 60 70 80 90 100

Smoke cigarettes

Use sexually explicit language

Sell porn material

Pre-marital sex

Gambling

Phone/internet sex

Getting drunk

Race a car or motorbike

Abortion
Stricter than before
Homosexual relationship
2005
Use a prostitute 2000
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Youth’s Value Systems
Trends: 2000 to 2005

In Balance Luzon, on the other hand, we


see a reverse trend:

Youth from this region have become more


stringent when it comes to personal definitions
of right and wrong.
Only divorce/separation is considered “more
right” than before.
Gay relationships and pre-marital sex remain in
the same levels as five years ago.
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
CEAP SMX NATIONAL 162
ASSEMBLY 083012
Personally Considered Wrong (in %)
(Balance Luzon)
0 10 20 30 40 50 60 70 80 90 100

Use forbidden drugs


Cheat on boyfriend/girlfriend
Sell or buy illegal drugs
Take something w/o paying
Sell oneself for sex
Stay away from school/work
Drunk driving
Avoid paying taxes
Marital infidelity
Divorce/separation
Look at porn material
Hazing
Cheat in school 2005
Use violence 2000
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Personally Considered Wrong (in %)
(Balance Luzon)
0 10 20 30 40 50 60 70 80 90 100

Smoke cigarettes

Use sexually explicit language

Sell porn material

Pre-marital sex

Gambling

Phone/internet sex

Getting drunk

Race a car or motorbike

Abortion

Homosexual relationship
2005
Use a prostitute 2000
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
Youth’s Value Systems
Regional Differences

With other regions (particularly Metro


Manila and Mindanao) having shifted
their stand on various acts from
“wrong” to “less wrong” or “almost
ok”…

…it seems Balance Luzon has emerged


as the region of the country’s most
conservative teens.
Source: Mc Cann Erickson Study on “What’s Your Box:
2006 Intergeneration Study”
CEAP SMX NATIONAL 165
ASSEMBLY 083012
NEW CASES: USUAL SCENARIOS
• a girlfriend in the Philippines exposes her
breasts online to her boyfriend and is
captured on-cam. Sexy pictures are uploaded
after she splits with boyfriend
• downloading sexy pictures or x-rated
movies, and inserting photo of another
person using Photoshop
• conversations in private chat rooms or
email correspondences in yahoogroups

CEAP SMX NATIONAL 166


ASSEMBLY 083012
CYBER-BULLYING
Source: http://www.stopcyberbullying.org/what_is_cyberbullying_exactly.html

"Cyberbullying" is when
a child, preteen or teen
is tormented,
threatened, harassed,
humiliated, embarrassed
or otherwise targeted by
another child, preteen or
teen using the Internet,
interactive and digital
technologies or mobile
phones. CEAP SMX NATIONAL 167
ASSEMBLY 083012
It has to have a minor on both sides, or at
least have been instigated by a minor
against another minor or another person.

Once adults become involved, it is plain


and simple cyber-harassment or
cyberstalking.
Adult cyber-harassment or cyberstalking
is NEVER called cyberbullying.
CEAP SMX NATIONAL 168
ASSEMBLY 083012
COMMON FORMS OF
CYBERBULLYING

CEAP SMX NATIONAL 169


ASSEMBLY 083012
Fake multiply or facebook site
with the maligned person as
alleged site owner. Anonymous
bully writes down nasty or
malicious statements under the
assumed name of the victim

CEAP SMX NATIONAL 170


ASSEMBLY 083012
GOSSIP-GIRL
SYNDROME,
where anonymous
text messages about
the victim, true or
false, are circulated
to the network to
instigate others to
gang up on the
target, or are
directly sent to the
victim, to hurt or
embarrass him/her
CEAP SMX NATIONAL 171
ASSEMBLY 083012
Using on-line sites or yahoogroups
to defame another, or threaten to
defame them if the victim would not
give in to their whims and wishes.

Threatened uploading of private


messages, emails and/or photos as a
means to solicit sexual favors

CEAP SMX NATIONAL 172


ASSEMBLY 083012
Cyberbulling can also occur when:

• Students start maliciously posting


mobile phone photos of their victims or
teachers on the Internet,

• setting up a web page under assumed


name (the victim) or about their victim or
teacher on a social networking site

• posing online as the victim in chat


rooms
CEAP SMX NATIONAL 173
ASSEMBLY 083012
WHY CYBER BULLY?
When teens are brought to the point
of intense anger, need for revenge or
tear-inducing frustration, no one can
predict what they will do. Most cyber
bullying though not only stems from
these but also because they want to
become entertained or they’re very
bored and have too much time on
their hands.
CEAP SMX NATIONAL 174
ASSEMBLY 083012
According to a survey by the Cyberbullying
Research Center (www. cyberbullying.us), about
20 percent of students age 11 to 18
surveyed last year said they'd been
cyberbullied at some point in their
lives. In the past year, a million
children were victims of
cyberbullying on Facebook. (Jaser
Marasigan, “The Writing on the FAcebook wall”, Manila
Bulletin 31 Aug 2011. http://mb.com.ph/node/332636/the-
writing-facebook-wall)

CEAP SMX NATIONAL 175


ASSEMBLY 083012
PSYCHOLOGICAL CONSEQUENCES
OF CYBERBULLYING:

• fear, anxiety, restlessness.


• damage to the victim’s welfare
and physical well-being,
• low esteem and lacking in self-
confidence which may eventually
damage their social worth.

CEAP SMX NATIONAL 176


ASSEMBLY 083012
Although there are no reported
deaths or suicides yet in the
Philippines that have been
linked to cyberbullying, there
are numerous instances of
reported suicides on account
of cyberbullying in the United
States
CEAP SMX NATIONAL 177
ASSEMBLY 083012
This is the story of JAMEY
RODEMEYER of Buffalo, New York.

CEAP SMX NATIONAL 178


ASSEMBLY 083012
CEAP SMX NATIONAL 179
ASSEMBLY 083012
NULLUM CRIMEN,
SINE LEGE.
There is no crime
where there is no law.

CEAP SMX NATIONAL 180


ASSEMBLY 083012
We still do not have a law on cyber
stalking or cyber bullying.

What we presently have is


Republic Act No. 8792, or the E-
Commerce Act, which does not
fully address the ramifications and
concerns on cyberbullying

CEAP SMX NATIONAL 181


ASSEMBLY 083012
The Senate Committee has so far
drafted SENATE BILL 2796,
entitled the “CYBERCRIME
PREVENTION ACT OF
2011,” sponsored by Senator
Edgardo Angara.

CEAP SMX NATIONAL 182


ASSEMBLY 083012
Senator Miriam Defensor- Santiago had
filed SENATE BILL NO. 2677, OR
THE ANTI-BULLYING SCHOOL
POLICY ACT, which would require
schools to create concrete policies to
address the issue of bullying,
particularly those involving the use of
the Internet and digital I technologies
such as cellphones and computers, and
to subject offending students and
minors to disciplinary actions 183
CEAP SMX NATIONAL
ASSEMBLY 083012
WHAT CAN BE DONE?

The School may promulgate a


specific “anti-bullying policy”
and undertake an information
campaign aimed at letting
kids know that bullying and
cyberbullying are prohibited
CEAP SMX NATIONAL 184
ASSEMBLY 083012
• Tell students to think before
they post any message and to
be nice online.

• If the student has been cyber-


bullied or has witnessed one,
direct him NOT to retaliate
and to immediately report the
bad behavior to his parents
or teachers
CEAP SMX NATIONAL 185
ASSEMBLY 083012
• Tell students never pass
along harmful or cruel
messages or images. Train
students to delete
suspicious email messages
without opening them.

CEAP SMX NATIONAL 186


ASSEMBLY 083012
• Ask students to step up to
friends who are
cyberbullying and tell them
to stop.
• Teach students how to use
technology to block
communication with
cyberbullies.
CEAP SMX NATIONAL 187
ASSEMBLY 083012
At home, supervise your
child’s time online. Putting
the computer in a common
area, such as the kitchen,
is a good idea.

CEAP SMX NATIONAL 188


ASSEMBLY 083012
Addressing cyberbullying
school-wide is key -- help
institute a formal policy for
dealing with any cyberbullying
instances. Be sure students
fully understand the
consequences.

CEAP SMX NATIONAL 189


ASSEMBLY 083012
Teach students the basics of
smart and savvy Web behavior,
such as never revealing
passwords or real last names.

Pay attention. If you notice a


student is withdrawn, depressed
or reluctant to attend school or
social events, investigate.

CEAP SMX NATIONAL 190


ASSEMBLY 083012
CEAP SMX NATIONAL 191
ASSEMBLY 083012
TAX EXEMPTION

a grant of immunity, express


or implied to particular
persons or corporations
from the obligation to pay
taxes. (51 Am. Jur. 503)

CEAP SMX NATIONAL 192


ASSEMBLY 083012
EDUCATION AS VIEWED BY THE
CONSTITUTION
Art. III, Sec. 17. The State shall give priority to
education, science and technology, arts, culture,
and sports to foster patriotism and nationalism,
accelerate social progress, and promote total
human liberation and development.

Art. XIV, Sec. 1. The State shall protect and


promote the right of all citizens to quality
education at all levels and shall take appropriate
steps to make such education accessible to all
CEAP SMX NATIONAL 193
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STATE’S RECOGNITION OF THE
COMPLEMENTARY ROLES OF PUBLIC AND
PRIVATE INSTITUTION IN THE REALM OF
EDUCATION

B.P 232, Sec. 41. The government, in recognition of


their complementary role in the educational system,
may provide aid to the programs of private schools in
the form of grants or scholarships, or loans from
government financial institutions: Provided, That
such programs meet certain defined educational
requirements and standards and contribute to the
attainment of national development goals.

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STATE SUBSIDY
BY WAY OF TAX EXEMPTION
• TAX EXEMPTION FROM REAL OR
PROPERTY TAXES

• TAX EXEMPTION FROM INTERNAL


REVENUE TAXES AND CUSTOM DUTIES

• EXEMPTION FROM TAXES IMPOSED ON


GIFTS AND DONATIONS
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PROVIDED THAT THE LAND,
INCOME OR DONATION IS USED
ACTUALLY, DIRECTLY,
AND EXCLUSIVELY FOR
EDUCATIONAL PURPOSES

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SITUATION:
Sale of real property owned by
the educational institution

This is subject to transfer tax and


documentary stamp tax, inasmuch as
this is an activity which is not related to
education but is assumed to be done
for profit.
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SITUATION:

SCHOOL WITH A CANTEEN.


HOW IS IT TO BE TAXED?

198
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If the school canteen is actually operated
by the school as a laboratory for its
culinary arts students, or incidental to its
operation as an educational institution,
then any profit derived from sales of the
products in the canteen is tax exempt
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HOWEVER, if the school canteen is operated
by a concessionaire who pays rent or a
percentage of the gross profit for the
use of the premises to the School or for
the privilege of operating the canteen within
school premises, then this is NOT
considered by the BIR as tax-exempt.

The Bureau of Internal Revenue/Dept of


Finance argue that the activity (rental of the
school canteen) is NOT related to the
educational purpose of the School. 200
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BIR Rev Memo Circular No. 76-2003
dtd 14 Nov 2003:

REGULAR SCHOOL INCOME SUCH


AS BOOKSTORES AND CANTEENS
ARE EXEMPT, PROVIDED THAT
THEY ARE OWNED AND OPERATED
BY THE SCHOOL AND LOCATED IN
THE SAME PREMISES.
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The government does not exempt
educational institutions from paying
local taxes or impositions such as
Mayor’s permits or other license fees,
stating that these are not taxes but are
regulatory fees in nature. Moreover, it is
noted that local governments have
different ordinances, not the least of
which are the Mayor’s and/or business
permits. Sarmiento, Ulpiano. supra., at 854.
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ISSUE:

WHAT IF THE PROFITS OF THE


CANTEEN WERE USED TO
SUBSIDIZE SCHOLARSHIPS?

SUBSIDIZE HOSPITALIZATION
EXPENSES FOR NUNS AND
EMPLOYEES?
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PROVE THAT THE PROCEEDS WERE
USED ACTUALLY, DIRECTLY AND
EXCLUSIVELY FOR EDUCATIONAL
PURPOSES THROUGH PAPER TRAIL

EXAMPLE: RECEIPTS SHOWING THAT


THE PROCEEDS WERE USED FOR THE
SCHOLARSHIP OF X NUMBER OF
STUDENTS; OR FOR THE
HOSPITALIZATION BENEFITS OF THE
NUNS AND THE EMPLOYEES.
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CEAP PROPOSAL FOR A
COMPREHENSIVE TAX
EXEMPTION BILL:
Any revenues or income from any activity
undertaken by the educational institution,
regardless of the source, should be exempt
from taxes. The reason is that any income
earned by the non-stock, non-profit
educational institution ultimately redounds to
the benefit of the said institution for the
furtherance of its primary objectives.
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FOR FURTHER QUESTIONS:
PLEASE EMAIL OR CALL:

Ada D. Abad
Cell: 0917-526-9732
ada.abad@gmail.com
Ofc: +632-844-0583/
+632-843-8621
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