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By: Atty. Euney Marie J. Mata-Perez on August 29,2024 We are very proud of Carlos Yulo, our Olympic gold medalist. He did not only win two Olympic gold medals, giving glory to our country, but his performance at the Olympics was also hailed by the Olympic Committee itself as “as a dazzling display...

By: Atty. Rey Christian M. Guintibano on August 22,2024 Last August 12, 2024, the National Privacy Commission (“NPC”) issued Circular No. 2024-02, an updated set of guidelines governing the use of Closed-Circuit Television (“CCTV”) systems. The Circular outlines the proper handling and processing...

By: Atty. Aziza Hannah A. Bacay on August 16,2024 The cornerstone of a fair tax system is due process. Taxpayers have the fundamental right to be informed in writing of the factual and legal basis for any tax assessment. Thus, proper service of assessment-related notices—including the Notice of...

By: Atty. Euney Marie J. Mata-Perez on July 25,2024 Last July 11, 2024, I joined as one of the panelists in the 11th PICPA-Cebu Summit where I discussed the pending PIFITA or the Passive Income and Financial Intermediary Taxation Act Bill (House Bill No. 4339) which seeks to reform the taxation...

By: Atty. Raida Argelli G. Grefiel on July 18,2024 Our National Internal Revenue Code, as amended (the “Tax Code”) empowers the Commissioner of Internal Revenue (“CIR”) to conduct an assessment of the taxes paid by a taxpayer through the CIR’s duly authorized representative armed with a...

By: Atty. Euney Marie J. Mata-Perez on July 11,2024 On 13 June 2024, President Ferdinand R. Marcos, Jr. signed into law Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act (RP-VAR Act), which will change significantly the landscape of our real property valuation...

By Euney Marie Mata-Perez on August 24, 2023 THE amendments to the National Internal Revenue Code of 1997 (Tax Code), introduced by Republic Act (RA) 11534 (Create) and by RA 10963, or the “Tax Reform for Acceleration and Inclusion” (Train), particularly on the imposition of value-added...