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By: Atty. Euney Marie Mata-Perez on October 31,2024 For this article, we examine the benefits granted under existing laws and regulations to senior citizens in the Philippines. In recognition of the need to provide special care and privileges to senior citizens, Republic Act (RA) No. 9994,...

By: Atty. Joshua Rizlan A. Simbillo on October 24,2024 Graft and corruption have long been a thorn in the side of Philippine governance, creating a significant barrier to national development and eroding public trust in government institutions. Yet, we have a broad legal framework to address corrupt...

By: Atty. Euney Marie J. Mata-Perez on October 17,2024 One of the great benefits of a corporation is its having a legal personality which is separate and distinct from its owners or stockholders. This attribute springs from the very basic nature of a corporation as “an artificial being created...

By: Atty. Euney Marie Mata-Perez on October 10,2024 On October 3, 2024, Republic Act (RA) No. 12023 was signed into law, making effective the imposition of value-added tax (“VAT”) on gross sales derived from the sale or exchange of digital services, and thereby amending certain provisions...

By: Atty. Rey Christian M. Guintibano on October 3,2024 Under Philippine law, the transfer of public funds or property for purposes other than what was originally intended by law or ordinance is a crime. Technical Malversation under Article 220 of the Revised Penal Code (“RPC”) penalizes the act...

By: Atty. Joshua Rizlan A. Simbillo on September 25,2024 Taxpayers have the standing to institute a taxpayer’s suit when public resources are at risk of being misused. A taxpayer’s suit is where an individual taxpayer seeks to prevent the illegal disbursement of public funds.  It is an...

By: Elaisha Nelle C. Espinosa on September 19,2024 Artificial Intelligence (AI) is one of the 21st century’s most remarkable innovations. In recent years, AI has proven that it can revolutionize labor, streamline business conduct, and advance the global economy. If left unregulated, however, its...

By: Raida Argeli Grefiel on September 5,2024 The 1987 Constitution empowers local government units (LGUs) to create their own revenues, as well as to levy taxes, fees, and charges, subject to the guidelines and limitations set forth in the Local Government Code of 1991 (LGC). The LGC defines the...