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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...

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...

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 of the National Internal...

By: Atty. Rey Christian M. Guintibano on October 3,2024 Under Philippine law, the transfer of public funds or property for purposes other than what was originally intended by law or ordinance is a crime. Technical Malversation under Article 220 of the Revised Penal Code (“RPC”) penalizes the act of diverting...

By: Atty. Joshua Rizlan A. Simbillo on September 25,2024 Taxpayers have the standing to institute a taxpayer’s suit when public resources are at risk of being misused. A taxpayer’s suit is where an individual taxpayer seeks to prevent the illegal disbursement of public funds.  It is an effective tool for...

By: Elaisha Nelle C. Espinosa on September 19,2024 Artificial Intelligence (AI) is one of the 21st century’s most remarkable innovations. In recent years, AI has proven that it can revolutionize labor, streamline business conduct, and advance the global economy. If left unregulated, however, its potential for abuses could outweigh its...