By: Atty. Rio Krisel Bautista on July 17,2025 THE Create More Act or Republic Act 12066 was passed to improve our country’s competitiveness and make the grant and availment of incentives more equitable and efficient. Aside from making it easier for export-oriented enterprises to avail of value-added...

By: Euney Marie Mata-Perez on July 10,2025 LAST week, we discussed amendments introduced by Republic Act 12214, or the “Capital Markets Efficiency Promotion Act” (Cmepa). Cmepa’s key policy consideration is to allow our capital markets to develop as efficiently as possible, with the least intervention,...

By: Atty.  Euney Marie Mata-Perez on July 3,2025 ON May 29, Republic Act (RA) 12214, or the Capital Markets Efficiency Promotion Act (Cmepa), was signed into law, amending certain provisions of the National Internal Revenue Code (“Tax Code”). It took effect on July 1. Cmepa was passed for the...

By: Atty. Rey Christian M. Guintibano on June 26,2025 IN our article published on June 19, 2025, we discussed the requirement under Republic Act 12066, or the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (Create More), for export-oriented...

By: Atty. Euney Marie Mata-Perez on June 19,2025 ON June 10 and 11, I conducted a lecture series, courtesy of the Center of Global Best Practices, on the various implementing rules and regulations in Republic Act (RA) 12066, or Corporate Recovery and Tax Incentives for Enterprises to Maximize...

By: Atty. Donn Marie Isabelle M. Balina on June 12,2025 IT is a basic human reaction to take action against someone who wrongs you. This is the whole premise of filing complaints or petitions. Thus, actions to claim a form of relief from the courts are appropriately called “attacks.” There...

By: Atty. Euney Marie J. Mata-Perez on May 29,2025 ANY construction project should not be at the expense of the environment and the health and welfare of the people. Thus, there should be vigilance against any activity, no matter how laudable or impressive it may seem, if it is detrimental to...

By: Atty.  Xela Leona Laqui on May 22,2025 THE concept of separate legal personality of corporations is foundational in corporate law. A company, upon proper incorporation, acquires a juridical personality distinct from its stockholders and officers, enabling it to transact, sue and be sued in...

By: Atty. Aziza Hannah A. Bacay on May 15,2025 DECISIONS and rulings by the Commissioner of Customs (COC) may be appealed before the Court of Tax Appeals (CTA) within 30 days from receipt of such decision or ruling. This is in contrast with the CTA’s scope of jurisdiction on matters from...