Angelo Lopez III

Angelo Lopez III 🇵🇭 I am a lawyer by profession, but inspiring others is my greatest passion. 🌏🏙️📚

02/02/2025

"Guidelines in the prosecution of criminal actions for violation of tax laws."

02/02/2025

"The employment of the term 'estimated' in the Amended Informations did not divest the CTA of jurisdiction."

02/02/2025

"Jurisdiction over the subject matter is conferred by law and determined by the allegations in the Complaint or Information. If the facts set out therein are sufficient to show that the court in which the Complaint or Information is filed has jurisdiction, then the court may validly take cognizance of the case." (People of the Philippines vs. Joel C. Mendez, G.R. Nos. 208310-11, March 28, 2023 | Joel C. Mendez vs. People of the Philippines, G.R. No. 208662)

02/02/2025

"To successfully prosecute a violation of Section 255, it must be shown that: (1) the taxpayer is required to pay any tax, make or file a return, keep any record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations; (2) the taxpayer failed to do so; and (3) the act is willful." (People of the Philippines vs. Joel C. Mendez, G.R. Nos. 208310-11, March 28, 2023 | Joel C. Mendez vs. People of the Philippines, G.R. No. 208662)

02/02/2025

“Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. – Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten Thousand Pesos (P 10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.

“Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of internal revenue office wherein the same was actually filed shall, upon conviction therefor, be punished by a fine of not less than Ten Thousand Pesos (P 10,000) but not more than Twenty Thousand Pesos (P 20,000) and suffer imprisonment of not less than one (1) year but not more than three (3) years.” (Section 255 of the National Internal Revenue Code of 1997)

02/02/2025

Section 255 of the National Internal Revenue Code of 1997

01/02/2025

"The notice of dishonor required by Batas Pambansa Blg. 22 to be given to the drawer, maker or issuer of a check should be written."

29/01/2025

Section 93 of the Local Government Code of 1991

26/01/2025

"The acquittal of the taxpayer-accused in the criminal case for tax laws violation will not necessarily result in the obliteration of the civil liability for deficiency taxes relative to the criminal case."

16/01/2025

"Be anxious for nothing, but in everything by prayer and supplication, with thanksgiving, let your requests be made known to God; and the peace of God, which surpasses all understanding, will guard your hearts and minds through Christ Jesus." - Philippians 4:6-7

16/01/2025

Philippians 4:6-7

16/01/2025

Unity starts with accountability.

16/01/2025

"Wait on the Lord; Be of good courage, And He shall strengthen your heart; Wait, I say, on the Lord!"

- Psalm 27:14

15/01/2025

Psalm 27:14

15/01/2025



God works within His divine schedule.

15/01/2025



God is bigger than any problem that you may face.

14/01/2025

There can be no unity without accountability.

13/01/2025

We need ACCOUNTABILITY!

Address

Lopez Law Office, Unit 9 Parzon Square , Sto. Rosario St. , Sto. Domingo
Angeles City
2009

Opening Hours

Monday 9am - 5pm
Wednesday 9am - 5pm
Friday 9am - 5pm

Telephone

+63453047104

Website

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Videos

Citizenship Requirement for Senators | #2025Elections | #Philippines | #ErwinTulfo | #USCitizen | #FilipinoCitizen | #Law

New Year Greetings | Happy New Year | 2025 | Atty. Angelo Lopez III

Who will replace the Vice-President if she is removed from office? | Sara Duterte | Impeachment | Complaints | Grounds | House of Representatives | Trial | Senate | Conviction | Removal | Philippines

Impeachment Complaints vs. Vice-President Sara Duterte | Philippines | Grounds for Impeachment | Impeachable Offenses

Vice-President | Philippines | Immunity from Suit | Sara Duterte

Vice-President | Philippines | Removal | Impeachment | Impeachable Officer | Law | Sara Duterte

Video clip from the First Virtual HFA (Holy Family Academy) Grand Alumni Homecoming 2020
Video clip from the First Virtual HFA (Holy Family Academy) Grand Alumni Homecoming 2020

Video clip from the First Virtual HFA (Holy Family Academy) Grand Alumni Homecoming 2020 with me (Atty. Angelo Lopez III) as one of the interviewees | Video courtesy of the HFA Batch '95 | Note: The First Virtual HFA Grand Alumni Homecoming 2020 took place on December 27, 2020, at 10:00am, in Angeles City, Philippines

Follow me on Instagram | Atty. Angelo Lopez III

TALK ON CORRECTION OF ERRONEOUS ENTRIES IN BIRTH CERTIFICATES AND VARIOUS TOPICS
TALK ON CORRECTION OF ERRONEOUS ENTRIES IN BIRTH CERTIFICATES AND VARIOUS TOPICS

TALK ON CORRECTION OF ERRONEOUS ENTRIES IN BIRTH CERTIFICATES AND VARIOUS TOPICS | BRINGING MY ADVOCACY TO DUBAI, UAE Gave a talk on "Correction of Erroneous Entries in Birth Certificates" and various topics to our Kababayans in Dubai in order to raise awareness on the imperative need to cause the immediate correction of erroneous entries in birth certificates. This talk was part of the simultaneous “International Legal Mission" of the Integrated Bar of the Philippines - Pampanga Chapter in Dubai and Abu Dhabi. It took place on 09 November 2018 at the Philippine Consulate General in Dubai, UAE. Atty. Angelo Lopez III

Persons with Annoying Faces | Unjust Vexation | Atty. Angelo Lopez III

Unjust Vexation | Annoying Someone is a Crime in the Philippines | Penalty | Atty. Angelo Lopez III

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