best law firms in the philippines | law firms in makati

By: Gerardo Maximo Francisco on May 24, 2018 A recent article in this column entitled “Fixing fixed-term contracts” (The Manila Times, May 10, 2018) discussed the illegalization of fixed-term employment contracts as one way that House Bill No. 6908 (An Act Strengthening the Security of Tenure of...

By Richelle Dianne Patawaran on May 17, 2018 Every second Sunday of May, we honor and pay tribute to our mothers for their strength, resilience and the pivotal role they play in shaping us into the people we are today. From a legal standpoint, we may also pay tribute to mothers in a way that extends...

By: Gerardo Maximo Francisco on May 10, 2018 To fix the problem of “endo” (end-of-contract), House Bill No. 6908 (An Act Strengthening the Security of Tenure of Workers, Amending for the Purpose Presidential Decree No. 442, as amended, otherwise known as the “Labor Code”) proposes, as one major solution...

By Richelle Dianne Patawaran on May 3, 2018 Since 1903, the Philippines has been celebrating Labor Day annually to recognize the contribution of workers to the economy, and to raise awareness about labor issues affecting the rights of Filipino workers. In honor of Labor Day, we take this opportunity...

By: Mark Anthony P. Tamayo on April 26, 2018 Business entities engaged in the manufacture of finished products for eventual export typically source the majority of their raw material (RM) inputs from foreign suppliers. These purchases will, upon their importation, be subject to the payment of customs...

By Euney Marie Mata-Perez on April 19, 2018 With the tax-filing season recently concluded, we are certain that the BIR will be stepping up on its audit and collection efforts. Thus, knowing the rules in assessments, including how the BIR validly serves notices, is crucial. Due process dictates that...

By: Gerardo Maximo Francisco on April 12, 2018 Many employees took time off work last Monday, April 9, to commemorate Araw ng Kagitingan (Day of Valor), a regular Philippine holiday. Many others, including those whose employers provide services to persons abroad, reported for work on the same day. For...

By Euney Marie Mata-Perez on April 5, 2018 Value-added tax, or VAT, is not a singular-minded tax on every transactional level. Its assessment bears direct relevance to the taxpayer’s role or link in the production chain. Thus, its imposition is intimately related to the regularity and consistency...

By Euney Marie Mata-Perez on March 29, 2018 The TRAIN, or the Tax Reform for Acceleration and Inclusion Law (Republic Act No. 10963), provided some relief or good news to us, taxpayers. It lowered the 20 percent deficiency and delinquency interests to double the legal interest for loans or forbearance...