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By: Atty. Rey Christian M. Guintibano on January 23,2025 In its mandate to enforce tax laws and enhance compliance, the Bureau of Internal Revenue (“BIR”) is empowered to conduct the Tax Compliance Verification Drive (“TCVD”), more commonly known as “tax mapping.” TCVD is the BIR’s effort to expand...

By: Atty. Elaisha Nelle C. Espinosa on January 16,2025 Section 1, Article VIII of the 1987 Constitution states that the judicial power vested in the Supreme Court and the lower courts includes their duty to determine whether there has been a “grave abuse of discretion amounting to lack or excess...

By: Atty. Euney Marie Mata-Perez on January 9,2025 The beginning of every year is always a good opportunity to look back at the events of the past year, to give thanks and learn from them, as well as to look forward and plan ahead. In 2024, we saw the passage of the following laws amending...

By: Xela Leona D. Laqui on December 19,2024 A subpoena is a vital tool used in the administration of justice and tax enforcement in the Philippines. A subpoena ad testificandum requires an individual to appear and testify at a hearing or trial, or for an investigation, while a subpoena duces tecum...

By: Atty. Rio Krizel G. Bautista on December 12,2024 In the case of People v. GB BEM Cigarette Co., Inc., et al. (Criminal Case No.O-935, November 20, 2024), the Bureau of Internal Revenue (“BIR”) conducted a search on the premises of the accused corporation without a search warrant, acting on...

By: Atty. Euney Marie Mata-Perez on December 5,2024 Republic Act (RA) No. 12023, which imposed value-added tax (VAT) on digital services and amended several provisions of our National Internal Revenue Code (“Tax Code”), is a game changer in VAT taxation in the Philippines.  VAT is a transaction...

By: Atty. Raida Argeli G. Grefiel on November 28,2024 As a general principle, our laws are prospective and forward-looking in nature. As expressed in Article 4 of the Civil Code of the Philippines, laws shall have no retroactive effect, unless the contrary is provided. In other words, the law...

By: Atty. Euney Marie Mata-Perez on November 21, 2024 Aside from amending the provisions in our National Internal Revenue Code (“Tax Code”) on value-added tax zero rating and incentives, as discussed in our article published on November 14, 2024, the Republic Act No. Act (RA) No. 12066 (or CREATE...

By: Atty. Euney Marie Mata-Perez on November 14,2024 On November 8, 2024, the much awaited CREATE More Act or Republic Act (RA) No. 12066 was signed into law and published in the Official Gazette on the same date. This Act is touted to boost our country’s global competitiveness. CREATE More...