By: Atty. Gerardo Maximo Francisco on July 30,2020
In a case we handled, the Supreme Court (SC) confirmed the entry of the judgment of its resolution affirming with finality the decisions of the Court of Tax Appeals (CTA) and the Regional Trial Court (RTC) of Makati that Makati City does not possess...
By: Atty. Mark Anthony Tamayo on July 23,2020.
In tax litigation, assessments from the Bureau of Internal Revenue (BIR) are generally accorded the presumption of correctness and being made in good faith (Marcos II v. Court of Appeals, GR. 120880, June 5, 1997). In the absence of evidence to the contrary,...
By: Atty. Euney Marie Mata-Perez on July 16,2020
The integrity of a financial system is a key factor in its financial stability.
Finance Secretary Carlos Dominguez 3rd and Bangko Sentral ng Pilipinas (BSP) Governor Benjamin Diokno recently reiterated the need to amend Republic Act (RA) 1405, or the...
By: Atty. Euney Marie Mata-Perez on July 9,2020
The coronavirus disease 2019 (Covid-19) pandemic and the community quarantines imposed to curb its spread certainly affected people’s lifestyles. It also affected their spending habits, as seen in the increase in the use of the internet and various...
By: Atty. Euney Marie Mata-Perez
Because of the serious threat posed by the coronavirus disease 2019 (Covid-19) pandemic to the health, safety and security of Filipinos, a state of national emergency was declared over the country under Section 2 of Republic Act (RA) 11469, or “the Bayanihan to Heal...
By: Atty. Euney Marie Mata-Perez on June 25,2020
The coronavirus disease 2019 (Covid-19) pandemic has spurred the growth of digital and online transactions, and this highlighted the taxation issues about them.
In May, we saw the filing of House Bill 6765, or the “Digital Economy Act of 2020.” Sponsored...
By: Atty. Euney Marie Mata-Perez on June 18,2020
The community quarantines brought about by the coronavirus disease 2019 (Covid-19) pandemic pushed many to use electronic or online platforms, like Facebook, Viber and Instagram, to continue their businesses or start new ones.
However, there was some...
By: Atty. Euney Marie Mata-Perez on June 11,2020
We celebrate Independence Day on June 12, 122 years after Gen. Emilio Aguinaldo declared independence from Spain and waved the first Philippine flag at his residence in Kawit, Cavite.
On this day, we celebrate our love and loyalty for our country.
Our...
By: Atty. Euney Marie Mata-Perez on June 4,2020
I am a probinsiyana. I was born in Cebu City, my mother’s home city. I partly grew up there, as well as in Dipolog City in Zamboanga del Norte, my father’s home province. I have beautiful memories growing up in Dipolog.
As someone who has lived in Metro...