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By: Florian Salcedo on September 13, 2018 In keeping with the constitutional policy affirming labor as a primary social and economic force, the President has recently signed into law Republic Act (RA) 11058. RA 11058, signed on August 17, 2018, intends to strengthen compliance by employers, in all...

By: Mark Anthony Tamayo on September 6, 2018 One of the main tasks of the Commissioner of the Bureau of Customs (BOC) is to exercise, directly or indirectly, any customs power, duties and functions for the effective implementation of the Customs Modernization and Tariff Act (CMTA) and other customs...

By: Euney Marie J. Mata-Perez on August 30. 2018 The Revised Corporation Code (RCC) proposed under Senate Bill No. 1280 continues to impose the duties of diligence, loyalty and obedience upon directors, trustees and officers of corporations. Thus, it continues to uphold the rule that directors and...

By: Euney Marie J. Mata-Perez on August 23, 2018 To date, our Tax Code doesn’t contain general anti-tax avoidance rules or general principles or rules to check potential tax avoidance in general. The “Tax Reform for Acceleration of Better and High-quality Opportunities” or “TRABAHO Bill” attempts...

By: Euney Marie Mata-Perez on August 16, 2018 The Senate finally approved on third reading Senate Bill 1280 (SB 1280) which, once passed into law, introduces major amendments to our existing Corporation Code (Batas Pambansa Blg. 68) passed 38 years ago in 1980. It’s thus worth noting the significant...

By: Euney Marie J. Mata-Perez on August 9, 2018 As a general rule, corporate officers are not liable for a corporation’s liabilities because of the legal fiction that corporate entities have legal personality separate from the individuals that comprise it. Obligations incurred by directors, officers...

By: Euney Marie Mata-Perez on August 2, 2018 The current tax amnesty bill proposed by the Department of Finance (DOF) deals with an estate and a general tax amnesty (GTA) in separate parts, as well as with an unprecedented tax amnesty on delinquencies. The first part of the proposed bill is the estate...

By: Bernadette E. Tamayo on July 29, 2018 TAXPAYERS would enjoy the benefits of the taxes being collected from them if the government would further broaden the tax base and collect more revenues for infrastructure and social services programs, a tax lawyer said on Saturday. TRAIN TALK Euvimil Nina...

By: Richelle Dianne R. Patawaran on July 26, 2018 The Data Privacy Act of 2012 (DPA) prohibits the processing of “personal information” except when certain conditions exist. Thus, personal information controllers have been very cautious in releasing information, such as lists of names, etc., in fear...