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By: Atty. Raida Argeli G. Grefiel on April 4,2025 DIRECTORS play a key role in corporations. Being juridical entities, corporations cannot act on their own but only through the acts of natural persons comprising its board of directors. To be precise, the Revised Corporation Code (RCC) provides...

By: Atty. Lew Earvin Manarin on March 3,2025 The Secrecy of Bank Deposits Act (Republic Act No. 1405), often referred to as the Bank Secrecy Act, protects the confidentiality of bank deposit information, ensuring individuals and businesses can conduct transactions without fear of unauthorized...

By: Atty. Elaisha Nelle C. Espinosa on March 27,2025 DATA privacy is a key pillar of corporate governance. As companies store personal data in their business activities, harmonizing corporate and data privacy laws becomes more important not only to ensure proper compliance, but also to build trust...

By: Atty. Euney Marie J. Mata-Perez on March 20, 2025 THE Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) 3-2025, prescribing policies and guidelines for the implementation of Republic Act (RA) 12023, the law which imposes value-added tax (VAT) on digital services by amending...

By: Atty. Rey Christian Guintibano on March 13,2025 In our article published on January 23, 2025, we discussed the Bureau of Internal Revenue’s (BIR) Tax Compliance Verification Drive (TCVD), commonly known as tax mapping. One key requirement for Revenue Officers (ROs) to be able to conduct tax...

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...