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By: Atty. Euney Marie Mata Perez on March 6,2025 SINCE March is Women’s Month, it’s timely to talk about gender equality and women representation in corporate boards. Gender equality is one of the sustainability goals of the United Nations. Ending all discrimination against women...

By: Atty. Euney Marie Mata-Perez on February 27,2025 THE Department of Finance (DOF) and Department of Trade and Industry (DTI) have released the Implementing Rules and Regulations (IRR) of the Create More Law (Republic Act 12066), which amended Title VIII of the National Internal Revenue Code...

By: Atty. Rio Krisel G. Bautista on February 20,2025 According to Section 1, Rule 58 of the Revised Rules on Civil Procedure, a writ of preliminary injunction is an order granted at any stage of an action, prior to the judgment or final order, requiring a party, court, agency or person to perform...

The Bureau of Internal Revenue (“BIR”) issued Revenue Regulations (RR) No. 3-2025 on January 16, 2025, the awaited regulations implementing the provisions of Republic Act (“RA”) No. 12023, which imposed a 12% value-added tax (“VAT”) on gross sales derived from the sale or exchange of digital services...

By: Atty. Lew Earvin H. Manarin on January 30,2025 Courts are sometimes confronted with the question of whether they should assert jurisdiction or defer to an administrative body in cases involving technical or intricate matters. This doctrine strikes a careful balance between the powers of administrative...

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...