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Written on October 3, 2024
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...
Written on September 26, 2024
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...
Written on September 20, 2024
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...
Written on September 5, 2024
By: Raida Argeli Grefiel on September 5,2024 The 1987 Constitution empowers local government units (LGUs) to create their own revenues, as well as to levy taxes, fees, and charges, subject to the guidelines and limitations set forth in the Local Government Code of 1991 (LGC). The LGC defines the extent...
Written on September 4, 2024
The SEC has introduced SEC MC No.13, series of 2024 or the Enhanced Compliance Incentive Plan (ECIP) as a follow-up to its successful Amnesty Program in 2023. This initiative aims to assist delinquent and non-compliant corporations in restoring their good standing by offering significantly reduced fees and penalties for delayed...
Written on August 29, 2024
By: Atty. Euney Marie J. Mata-Perez on August 29,2024 We are very proud of Carlos Yulo, our Olympic gold medalist. He did not only win two Olympic gold medals, giving glory to our country, but his performance at the Olympics was also hailed by the Olympic Committee itself as “as...
Written on August 22, 2024
By: Atty. Rey Christian M. Guintibano on August 22,2024 Last August 12, 2024, the National Privacy Commission (“NPC”) issued Circular No. 2024-02, an updated set of guidelines governing the use of Closed-Circuit Television (“CCTV”) systems. The Circular outlines the proper handling and processing of personal data captured by CCTV cameras...
Written on August 16, 2024
By: Atty. Aziza Hannah A. Bacay on August 16,2024 The cornerstone of a fair tax system is due process. Taxpayers have the fundamental right to be informed in writing of the factual and legal basis for any tax assessment. Thus, proper service of assessment-related notices—including the Notice of Informal Conference,...
Written on July 25, 2024
By: Atty. Euney Marie J. Mata-Perez on July 25,2024 Last July 11, 2024, I joined as one of the panelists in the 11th PICPA-Cebu Summit where I discussed the pending PIFITA or the Passive Income and Financial Intermediary Taxation Act Bill (House Bill No. 4339) which seeks to reform the...
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