By: Atty. Xela Leona D. Laqui on November 6,2025 THE National Internal Revenue Code of 1997, as amended (“Tax Code”), provides taxpayers with certain remedies in addressing their tax liabilities, especially the delinquent ones. One of the most important is the remedy of compromise under Section...

By: Atty. Raida Argeli G. Grefiel on October 30,2025 WHEN filing court cases, litigants should ensure their actions are brought before the proper forum, and all jurisdictional requirements complied with. The jurisdiction of the courts over the subject matter, or the courts’ power to hear and decide...

By: Atty. Rey Christian M. Guintibano on October 23,2025 IN today’s digital age, website names are more than labels, they are digital assets. The act of taking advantage of another person’s name, brand or reputation by registering similar web addresses is known as cybersquatting. Under Republic...

By: Atty. Euney Marie J. Mata-Perez on October 16,2025 A WELCOME development is Senate Bill (SB) 60, which proposes a one-time amnesty on all unpaid internal revenue taxes imposed by the national government for 2024 and prior years. Several key tax reforms have been passed, significantly amending...

By: Atty. Aziza Hannah A. Bacay on October 9,2025 THE National Internal Revenue Code (Tax Code) grants the Commissioner of Internal Revenue (CIR) not just the power to make assessments, but also to enforce collection of taxes. In instances where tax delinquencies are established, the Tax Code...

By: Atty. Donn Marie M. Balina on October 2,2025 FOR a country known for having one of the highest numbers of internet users, connections in the Philippines remain a source of frustration. Republic Act 12234, or the Konektadong Pinoy Act, aims to remedy this by promoting an open-access policy...

By: Atty. Euney Marie J. Mata-Perez on September 25, 2025 THE Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) 81-2025 reiterating and providing additional guidelines for deductions from gross income for income tax purposes. As a basic rule in taxation, a taxpayer...

By: Atty. Rey Christian M. Guintibano on September 18,2025 THE Bangko Sentral ng Pilipinas (BSP) recently invoked Republic Act 12010, or the Anti-Financial Account Scamming Act (Afasa), to investigate bank accounts linked to the flood control corruption scandal. The BSP said this marks its...

By: Atty. Lew Earvin H. Manarin on September 11,2025 MINING remains one of the Philippines’ most underutilized sectors despite the country’s vast mineral reserves and growing global demand for raw materials. The recently enacted Republic Act (RA) 12253, or the Enhanced Fiscal Regime for Large-Scale...