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By Aziza Hannah Bacay on August 4,2022 TWO years into the Covid-19 pandemic, we have witnessed how consumers transitioned from being buyers from traditional brick-and-mortar businesses to online shoppers. Indeed, online transactions provide a more convenient means for consumers to avail of goods...

By Gwendolyn Ann Banaria on July 28,2022 THE Bureau of Customs (BoC) recently issued Customs Administrative Order (CAO) 07-2022, which provides revised guidelines on the accreditation of importers and consolidates three previous issuances: Customs Memorandum Orders 11-2014, 05-2018 and 31-2019. CAO...

By Ellaine Anne Bernardino on July 21, 2022 A COMPANY director holds a position of trust and confidence and should be loyal to the corporation he or she serves. As such, a director puts the corporation’s interests first over his or her own in case a business opportunity presents itself....

By Euney Marie Mata-Perez on July 14, 2022 FINALLY, last June 30, 2022, nearly 14 years since the passage of Republic Act (RA) 9513, or the “Renewable Energy (RE) Act of 2008,” the Bureau of Internal Revenue (BIR) issued Revenue Regulation (RR) 7-2022, entitled...

By Aziza Hannah Bacay on July 07, 2022 A NAME is an important part of a person’s existence. In fact, even juridical persons such as corporations, partnerships and sole proprietorships have the right to have their own distinct and unique names. This right to use a corporate and trade name...

By Nica Marsha Gasapo on June 30,2022 UNDER the Rules of Court, civil action deemed instituted with a criminal action is only the action to recover civil liability arising from the crime. In a criminal action for tax evasion, such as those filed pursuant to Sections 254 and 255 of the Tax Code,...

By Gladys Jane Dela Cruz on June 23,2022 A CORPORATION is a juridical entity. It exists by virtue of law. Its powers are also conferred by law. As a general rule, no corporation should possess or exercise corporate powers other than those expressly conferred by its articles of incorporation (AOI)...

By Gwendolyn Ann Banaria on June 16,2022 IN order to streamline procedures in the processing of goods for transshipment and to delineate the duties and responsibilities of the different offices involved in the clearance of such goods, the Bureau of Customs (BoC) has issued Customs Memorandum Order...

By: Ellaine Anne Bernardino on June 9,2022 THE right of a taxpayer to due process includes those of being subjected to Bureau of Internal Revenue (BIR) tax assessment and collection efforts only within the prescriptive period provided by law. The prescription period within which to...