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...

By: Atty. Mark Anthony P. Tamayo on September 4,2025 On Friday, August 29, 2025, the United States of America (U.S.) Court of Appeals for the Federal Circuit significantly limited a key element of President Donald Trump’s trade policy. In a landmark 7-4 ruling, the court affirmed a lower court’s...

By: Atty. Aziza Hannah A. Bacay on August 28,2025 Estate Tax, in general As a rule, the rights of heirs or successors to inherit are transmitted from the moment of death of the decedent. However, this transmission of rights is also subject to compliance with administrative guidelines and also...

By: Atty. Donn Marie Isabelle M. Balina on August 21,2025 THE Covid-19 pandemic forced the world to adapt to new ways of living and working. Employers implemented work-from-home schemes, hybrid arrangements and shortened work weeks. While the global health emergency is now over, alternative work...