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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Court of Tax Appeals decisions: When are they final or not?
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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How the Philippines can navigate global trade wars
Written on April 17, 2025
By: Atty. Mark Anthony P. Tamayo on April 17,2025. TARIFF, in general, is a government-imposed tax on imported goods and,...
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A key to strong corporate governance
Written on April 10, 2025
By: Atty. Raida Argeli G. Grefiel on April 4,2025 DIRECTORS play a key role in corporations. Being juridical entities, corporations...
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