Amicus Curiae

The following articles were also published in BusinessWorld.

Kate Aubrey G. Hojilla

June 15, 2017

Leading lawyer, judge, and writer Justice Robert A. Jackson once said: “[f]reedom to differ is not limited to things that do not matter much. That would be a mere shadow of freedom. The test of its substance is the right to differ as to things that touch the heart of the existing order.” Touching the very heart of the existing order is the issue on same-sex marriage or -- more accurately --... Read More

May 31, 2017

The Bureau of Internal Revenue (BIR) has promulgated on Feb. 8 Revenue Regulation No. 2-2017 (RR No. 2-2017) which amended Revenue Regulation No. 3-2016 (RR No. 3-2016). This pertains particularly to when tax payments are made through credit/debit/prepaid card and covers the liability of the Authorized Agent Bank-Acquirer in case of non-payment. In 2016, BIR promulgated RR No. 3-2016... Read More

May 24, 2017

Further to the promulgation last August 2016 of the Implementing Rules and Regulations (IRR) of Republic Act No. 10173, or the Data Privacy Act of 2012 (DPA), the National Privacy Commission (NPC) has since then, issued four circulars and one advisory to guide personal data controllers, processors, and subjects alike, regarding compliance with the law. NPC Circular No. 16-01 (issued last 10... Read More

May 17, 2017

Since the passage of the Philippine Competition Act (PCA) in July 2015 and the issuance of its implementing rules and regulations (IRR) last year, the Philippine Competition Commission (PCC) has released several issuances affecting the PCA’s compulsory notification requirement. Unavoidably, some issuances seem to raise issues with other existing regulaions. These issuances have taken the form... Read More

Ma. Clarissa Excelsis S. Villanueva

May 12, 2017

  Finally the long wait is over. After almost nine (9) months of numerous dialogues and consultations, DoLE Secretary Silvestre H. Bello III already issued Department Order No. 174, series of 2017. It sets out the new rules implementing Articles 106 to 109 of the Labor Code, thus, replacing Department Order 18-A, series of 2011. The new Order became effective last April 2, 2017.... Read More

May 03, 2017

In the present corporate world, sound corporate governance plays a major role in any successful business. Implementation of an effective code of corporate governance maximizes the company’s resources and enterprise value with respect to its shareholders. It also promotes transparency and fairness in dealing with all stakeholders. The Securities and Exchange Commission (SEC) approved the Code... Read More

Angelmhina D. Lencio

April 17, 2017

Oxford Dictionaries’ Word of the Year for 2016 is post-truth -- an adjective defined as relating to or denoting circumstances in which objective facts are less influential in shaping public opinion than appeals to emotion and personal belief.” The popularity of the word is attributed to the proliferation of fake news online. In recent years, the international community has seen a rise in fake... Read More

April 05, 2017

The President, Vice-President, the Supreme Court Justices, the Ombudsman, and the Commissioners of the Constitutional Commissions may be removed from office by impeachment. Among these public officers, only two are elective officials, namely, the President and the Vice-President. The removal of the top two executive officials from office transcends legal framework because it entails the... Read More

March 15, 2017

Since the inception of the highly controversial Oplan Tokhang last year, the Supreme Court sitting en banc has already issued two writs of Amparo. The first writ of Amparo was issued on Jan. 31 for Efren Murillo, who survived the anti-illegal drug operation conducted on Aug. 21, 2016 in Payatas, Quezon City, and the relatives of garbage collectors Marcello Daa, Jessie Cule, Raffy Gabo, and... Read More

March 02, 2017

In January 2017, the Supreme Court finally resolved with finality the propriety of subjecting interest earnings from the PEACe bonds (Poverty Eradication and Alleviation Certificates) to 20 percent final withholding tax as it denied the government’s second motion for reconsideration. The Supreme Court affirmed its earlier order for the government to return the withholding taxes it charged on the... Read More