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By: Atty. Euney Marie Mata-Perez on October 26,2023 The amendments introduced by the Corporate Recovery and Tax Incentives for Enterprises (“CREATE”) Act, Republic Act (RA) No. 11534 dated March 26, 2021, and RA No. 10963, the Tax Reform for Acceleration and Inclusion (“TRAIN”) Law, to our National...

By: Atty. Sarah T. Ganto on October 19,2023 Quo warranto is a remedy to assail an illegal intrusion into a public office or position (not a private one).  It is also the proper remedy when the State questions the existence of a de facto corporation or the unlawful exercise of a franchise...

By: Atty. Cara Angela N. Flores on October 12,2023 Under Section 30(E) of the Tax Code, nonstock corporation or association organized and operated exclusively for religious, charitable, scientific, athletic, or cultural purposes, or for the rehabilitation of veterans are exempt from income tax...

By: Atty. Euney Marie J. Mata-Perez on October 5,2023. Recently, the Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 11-2023 (the “Regulation”) dated September 14, 2023, which prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service...

By: Atty. Xela Leona D. Laqui on September 21,2023 Republic Act (RA) No. 11956 was passed amending RA No. 11213, the Estate Tax Amnesty Act, to extend the period to avail the estate amnesty tax for another two years or until June 14, 2025. Significantly, it also expanded the coverage of the...

By: Atty. Euney Marie Mata-Perez on September 14,2023 I was just inducted as a member of NOWCD, the NextGen Organization of Women Corporate Directors,  the Philippine chapter of Women Corporate Directors International. Incorporated on September 24, 2021, NOWCD seeks to bring together...

By Euney Marie Mata-Perez on September 7,2023 Republic Act (RA) No. 11954  established the Maharlika Investment Fund (MIF) to strengthen the investment activities of the country’s top-performing government financial institutions and promote economic growth and social development. It...