By: Atty. Euney Marie Mata-Perez on January 28,2021. To claim a refund for an erroneously or illegally collected tax, Section 229 of the National Internal Revenue Code, as amended (Tax Code), provides that the claimant must first file an administrative claim with the commissioner of Internal Revenue (CIR). […]
Transcending the New Frontier: Leading Beyond Recovery
Atty. Euney Marie J. Mata-Perez, the firm’s founder and Managing Partner, was recently inducted as the new Executive Vice-President and Corporate Secretary of the Financial Executives Institute of the Philippines (FINEX) at the 2021 Induction Ceremonies and Inaugural Meeting held last January 15, 2020. BSP Governor Benjamin Diokno was the guest of honor and the […]
By: Atty. Ellaine Anne L. Bernardino on January 21,2021. The stockholder’s right to examine corporate records is based on his or her interests in the corporation and ownership of corporate property. Under Section 73 of Republic Act 11232, or the Revised Corporation Code (RCC), which took effect on Feb. 23, 2019, corporate […]
By: Ramon Vaughn F. Dy III on January 14, 2021. It is an established rule in our jurisdiction that a corporation has a separate and distinct legal personality from that of its shareholders and officers. As an artificial being created by law, a corporation can act only through its people, such as directors, officers, agents, […]