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Written on November 9, 2023
By: Atty. Keanu P. Castañeda on November 9,2023 Tax exemption and tax amnesty are two important concepts in Philippine taxation law, but they are often confused. It is important to understand the difference between the two. Tax Exemption is the condonation of a tax liability conferred upon to persons or...
Written on October 26, 2023
By: Atty. Euney Marie Mata-Perez on October 26,2023 The amendments introduced by the Corporate Recovery and Tax Incentives for Enterprises (“CREATE”) Act, Republic Act (RA) No. 11534 dated March 26, 2021, and RA No. 10963, the Tax Reform for Acceleration and Inclusion (“TRAIN”) Law, to our National Internal Revenue Code...
Written on October 19, 2023
By: Atty. Sarah T. Ganto on October 19,2023 Quo warranto is a remedy to assail an illegal intrusion into a public office or position (not a private one).  It is also the proper remedy when the State questions the existence of a de facto corporation or the unlawful exercise of...
Written on October 12, 2023
By: Atty. Cara Angela N. Flores on October 12,2023 Under Section 30(E) of the Tax Code, nonstock corporation or association organized and operated exclusively for religious, charitable, scientific, athletic, or cultural purposes, or for the rehabilitation of veterans are exempt from income tax as long as no part of its...
Written on October 5, 2023
By: Atty. Euney Marie J. Mata-Perez on October 5,2023. Recently, the Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 11-2023 (the “Regulation”) dated September 14, 2023, which prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of Warrants of Garnishment (WGs). The Regulation...
Written on September 21, 2023
By: Atty. Xela Leona D. Laqui on September 21,2023 Republic Act (RA) No. 11956 was passed amending RA No. 11213, the Estate Tax Amnesty Act, to extend the period to avail the estate amnesty tax for another two years or until June 14, 2025. Significantly, it also expanded the coverage...
Written on September 14, 2023
By: Atty. Euney Marie Mata-Perez on September 14,2023 I was just inducted as a member of NOWCD, the NextGen Organization of Women Corporate Directors,  the Philippine chapter of Women Corporate Directors International. Incorporated on September 24, 2021, NOWCD seeks to bring together a trusted community of experienced and engaged directors...
Written on September 7, 2023
By Euney Marie Mata-Perez on September 7,2023 Republic Act (RA) No. 11954  established the Maharlika Investment Fund (MIF) to strengthen the investment activities of the country’s top-performing government financial institutions and promote economic growth and social development. It was established consistent with laudable State policy to generate, preserve and grow...
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