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Author Archive

By: Euney Marie Mata-Perez on June 28, 2018

Reaching 50 years is no mean feat for a corporation and certainly a milestone worthy of a grand celebration.

However, from a corporation law standpoint, it can mean the “death” of the corporation when no application for extension or renewal of corporate term is timely filed prior to such 50th anniversary.

By: Florian Salcedo on June 21, 2018

On February 22, 2018, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 12-2018 which effectively grants the Commissioner of Internal Revenue (CIR) the power to compel lawyers to divulge information of their clients as taxpayers. This issuance caused ripples in the legal profession and imperiled the attorney-client privilege, a long and well-established feature in our legal system.

By: Euney Marie Mata-Perez on June 14, 2018

In the corporate world, mergers are effective means to forge alliances and achieve economies of scale. Because resources are combined, mergers help companies grow and diversify as well as boost their market penetration. They can also simplify complex group structures.

By: Samantha Poblacion on June 7, 2018

On the eve of December 17, 2017, the price of the world’s first and most-traded virtual or cryptocurrency, Bitcoin, reached an all-time high of $19,783.21 since the publication of Satoshi Nakamoto’s white paper on the use of Bitcoin in 2009, when each coin had practically no value. The phenomenal increase made “hodlers” (the crypto space jargon for long-time Bitcoin holders) millionaires. Even as the price later dropped, plateauing at just below $7,700.00, the trading volume has consistently risen to what is now almost $5 billion in a 24-hour cycle as of this writing.

By: Euney Marie J. Mata-Perez on May 31, 2018

A few days ago, we saw the premiere of the movie entitled “Honor,” which is about the life of Jose Abad Santos, the fifth chief justice of our Supreme Court, and who briefly acted as President of the Commonwealth and Commander in Chief of the Philippine Armed Forces while President Manuel Quezon went into exile in the US. The movie premiere was sponsored by the Women in Finance Committee of the Financial Executives of the Philippines, Inc. (FINEX).

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Our office address:

15/f Unit A. ACT Tower, H.V. Dela Costa St.
Salcedo Village, Makati City 1227 Philippines

Telefax: +632 831-1297

Telephone: +632 808-5375 • +632 815-0069



Euney Marie J. Mata-Perez

Mark Anthony P. Tamayo

Gerardo Maximo V. Francisco