Amicus Curiae

In today’s digital age, a person’s identity has become one of the most valuable assets he or she can own. Because of the rise of social media, artificial intelligence, and the content creator economy, a person’s identity now carries significant commercial value, creating opportunities for endorsements and business ventures.

Despite global uncertainties and headwinds, capital markets in the United States continue to set record highs. For one, the S&P 500 has repeatedly beaten its pre-pandemic records and rallied from a low of 2,191.86 points in March 2020 to about 7,408.50 points in May 2026. This would translate to about three-times growth in value of invested money.

It is an enshrined policy in our Constitution for the State to encourage non-governmental, community-based, or sectoral organizations that promote the welfare of the nation. This mandate is made more important today for Filipinos left impoverished and vulnerable, caused by the looming effects of the geopolitical disruptions affecting our country. In line with this mandate, the National Internal Revenue Code (Tax Code) provides tax incentives to persons who contribute to accredited institutions (Donee Institutions). This is where philanthropy and corporate social responsibility intersect.

Excise taxes are levied on goods manufactured or produced locally for domestic sales or consumption, imported things, and services performed within the Philippines. These taxes, imposed in addition to the value-added tax, serve to generate revenue, and to discourage the consumption of harmful goods.

The State has made the adoption process more expeditious. However, the procedures and requirements provided by law must still be complied with, as the best interests and welfare of the child are at stake.

Cyberlibel remains the top recorded cybercrime in the Philippines in 2025, according to recent data from the Department of Information and Communications Technology and the Cybercrime Investigation and Coordinating Center.