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By: Atty. Euney Marie J. Mata-Perez on May 29,2025 ANY construction project should not be at the expense of the environment and the health and welfare of the people. Thus, there should be vigilance against any activity, no matter how laudable or impressive it may seem, if it is detrimental...

By: Atty.  Xela Leona Laqui on May 22,2025 THE concept of separate legal personality of corporations is foundational in corporate law. A company, upon proper incorporation, acquires a juridical personality distinct from its stockholders and officers, enabling it to transact, sue and be sued in its own name. However, situations...

By: Atty. Aziza Hannah A. Bacay on May 15,2025 DECISIONS and rulings by the Commissioner of Customs (COC) may be appealed before the Court of Tax Appeals (CTA) within 30 days from receipt of such decision or ruling. This is in contrast with the CTA’s scope of jurisdiction on matters...

By: Atty. Elaisha Nelle Espinosa on May 8,2025 REPUBLIC Act 11976, or the Ease of Paying Taxes Act, which took effect last Jan. 22, 2024, introduced significant changes to the invoicing requirements of the Bureau of Internal Revenue (BIR). Section 21 of the law, which amended Section 113 of the...

By: Atty. Euney Marie Mata-Perez on May 1,2025 ROYALTIES are generally considered passive income. Thus, royalties earned by an individual citizen or domestic corporation are generally subject to a 20-percent final withholding tax. The rate is reduced to 10 percent if it is earned on books, literary works, and musical...

By: Atty. Rey Christian M. Guintibano on April 24,2025 LOCAL government units (LGUs) have the power to create their own sources of revenue pursuant to Section 5, Article X of the 1987 Constitution. This power to tax was further defined by Republic Act 7160, or the Local Government Code of...

By: Atty. Mark Anthony P. Tamayo on April 17,2025. TARIFF, in general, is a government-imposed tax on imported goods and, in some cases, on services. Its primary function is to hollowly increase the price of foreign products, subtly influencing consumer preferences toward domestic substitutes. This mechanism not only protects domestic...

By: Atty. Raida Argeli G. Grefiel on April 4,2025 DIRECTORS play a key role in corporations. Being juridical entities, corporations cannot act on their own but only through the acts of natural persons comprising its board of directors. To be precise, the Revised Corporation Code (RCC) provides that the board...

By: Atty. Lew Earvin Manarin on March 3,2025 The Secrecy of Bank Deposits Act (Republic Act No. 1405), often referred to as the Bank Secrecy Act, protects the confidentiality of bank deposit information, ensuring individuals and businesses can conduct transactions without fear of unauthorized disclosure. The law prohibits the release...