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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...

By: Atty. Elaisha Nelle C. Espinosa on November 11,2024. Local government units (LGUs) enjoy the constitutional mandate to levy taxes, fees, and charges subject to the limitations set by the Philippine Congress. (Section 5, Article 10, 1987 Constitution).  Any dispute regarding the decisions...

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...