By: Xela Leona D. Laqui on December 19,2024 A subpoena is a vital tool used in the administration of justice and tax enforcement in the Philippines. A subpoena ad testificandum requires an individual to appear and testify at a hearing or trial, or for an investigation, while a subpoena duces…

By: Atty. Rio Krizel G. Bautista on December 12,2024 In the case of People v. GB BEM Cigarette Co., Inc., et al. (Criminal Case No.O-935, November 20, 2024), the Bureau of Internal Revenue (“BIR”) conducted a search on the premises of the accused corporation without a search warrant, acting on…

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 tax, and thus,…

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 shall…

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 More)…

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 of LGUs with respect to the imposition of…

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, also known as the…

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 practices. Section 1…