VAT refund under Create More
Written on June 26, 2025
By: Atty. Rey Christian M. Guintibano on June 26,2025 IN our article published on June 19, 2025, we discussed the...
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Create More’s VAT zero-rating on indirect exports
Written on June 19, 2025
By: Atty. Euney Marie Mata-Perez on June 19,2025 ON June 10 and 11, I conducted a lecture series, courtesy of...
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What is a collateral attack?
Written on June 12, 2025
By: Atty. Donn Marie Isabelle M. Balina on June 12,2025 IT is a basic human reaction to take action against...
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Rights against pollution
Written on May 29, 2025
By: Atty. Euney Marie J. Mata-Perez on May 29,2025 ANY construction project should not be at the expense of the...
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Doctrine of corporate estoppel: Legal personality beyond formalities
Written on May 22, 2025
By: Atty.  Xela Leona Laqui on May 22,2025 THE concept of separate legal personality of corporations is foundational in corporate...
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Inaction of Bureau of Customs: Is it Appealable?
Written on May 15, 2025
By: Atty. Aziza Hannah A. Bacay on May 15,2025 DECISIONS and rulings by the Commissioner of Customs (COC) may be...
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How to comply with the BIR’s invoicing requirements
Written on May 8, 2025
By: Atty. Elaisha Nelle Espinosa on May 8,2025 REPUBLIC Act 11976, or the Ease of Paying Taxes Act, which took...
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When do royalties become ordinary income?
Written on May 1, 2025
By: Atty. Euney Marie Mata-Perez on May 1,2025 ROYALTIES are generally considered passive income. Thus, royalties earned by an individual...
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Situs of local franchise tax
Written on April 24, 2025
By: Atty. Rey Christian M. Guintibano on April 24,2025 LOCAL government units (LGUs) have the power to create their own...
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