6 October 2026
Amicus Curiae
ISO Standards to Enhance One-Time Transactions before the BIR
The Philippine Constitution recognizes that property use bears a social function. Government is granted the power to regulate the acquisition, ownership, and disposition of property, subject to the duty of the government to promote distributive justice, and to intervene when the common good so demands. Taxation has played a role in the equitable and progressive distribution of wealth.
29 September 2026
99 years of certainty? Long-term leases for foreign investors
In September 2025, Republic Act No. 12252 amended Republic Act No. 7652, or the Investors’ Lease Act, by increasing the maximum aggregate period for which qualified foreign investors may lease private land to 99 years. With the issuance of its Implementing Rules and Regulations (IRR) in January 2026, the scope of this opportunity has become clearer, but so have the conditions attached to it.
22 September 2026
When Travel is Deferred: BI Opens Reimbursement Process for Qualified Travelers
Filipino passengers whose overseas travel is deferred by the Bureau of Immigration (BI) may now seek reimbursement of certain travel expenses under BI Memorandum Circular No. 2026-001, which took effect on 13 September 2026. The Circular sets out the eligibility requirements and procedure for reimbursement claims arising from deferred departures during immigration inspection.
16 September 2026
Reconciling AI Adoption with Security of Tenure under Philippine Labor Law
History offers a strong lens for understanding modern concerns about Artificial Intelligence (AI). For example, in the 19th century, textile workers destroyed weaving machines and automated looms to oppose what they saw as unfair labor practices and factory mechanization.
3 September 2026
Losing Property to the Government: A Broader Approach in Combatting Illegal POGO Activities
On 24 August 2026, following its required publication, the Rule on the Civil Forfeiture of POGO-Related Assets (“the Rules”), takes effect. The Rules set out the judicial process for forfeiting property and other assets connected with prohibited POGO activities and mark a significant development in the government’s efforts to dismantle illegal POGO operations.
19 August 2026
A Controlled Reopening of the Online Lending Industry
The rapid growth of financial technology has transformed how credit is offered, evaluated, released, and collected. Borrowers can now complete the lending cycle through a mobile phone, without visiting a physical office. While this development has widened credit access, it has raised concerns involving excessive charges, misleading disclosures, unauthorized disbursements, data misuse, and abusive collection practices.