Publications

Amicus Curiae

11 March 2026

Unmasking the Digital Culprit: Supreme Court Guideposts for Social Media Authorship

It is settled that in criminal cases, the prosecution must prove not only the elements of the crime charged but also the identity of the perpetrator. Even if the crime is established, conviction cannot follow without proving the culprit’s identity beyond reasonable doubt (People v. Cadenas, G.R. No. 233199, 2018).
4 March 2026

DOLE’s new procedural guidelines on voluntary arbitration

Public interest is a paramount consideration underlying Philippine immigration policy. In admitting foreigners and regulating the scope of their permissible activities, the government ensures that foreigners do not become a public charge and that their presence benefits the society.
22 February 2026

Automated Initiation, Single-Instance and Standardized BIR Audit Framework

The National Internal Revenue Code, as amended, empowers the Commissioner of Internal Revenue (CIR) to make assessments and prescribe additional requirements for tax administration and enforcement.
4 February 2026

The importance of digital footprints: SC’s guidelines on proving social media identity in criminal cases

Digital footprints—the trail of data left behind by users during their online activities—now play a major role in criminal investigations. Every action on online platforms, from posting content to sending private messages, creates records that can later be traced and examined.

Points of Law

31 May 2018 Point of Law

Portrait of a statesman

On May 13, 2018, the nation mourned the loss of one of the greatest statesmen to have served the country: Sen. Edgardo J. Angara.
25 May 2018 Point of Law

Legal robots

In the past, it was thought that only simple jobs could be replaced by technology. However, with the onset of artificial intelligence (AI), even work which requires legal analysis is about to face stiff competition.
3 May 2018 Point of Law

Right to travel

After years of uncertainty, the Supreme Court (SC) finally laid to rest whether the Department of Justice, through its chief, may issue hold departure orders (HDOs) and watchlist orders (“WLOs”) to prevent people under investigation from leaving the country.
19 April 2018 Point of Law

Whatever happened to ‘My Husband’s Lover’ bill?

With the recent progress of House Bills 6027 and 6595, more popularly known as the divorce bill and same-sex marriage bill, respectively, proponents say the Philippines is set to finally join the ranks of countries that have modernized their laws on marriage and family relations.

Others

28 October 2025 Others

Jacqueline Ann A. Tan’s Article on Tax Deductibility

ACCRALAW Partner and Tax Department Monitor Jacqueline Ann A. Tan was featured in Asia Business Law Journal for writing “Reasonable criteria for tax deductibility in Philippines”.
8 May 2025 Others

Justine A. Navarro’s Updates on Philippine Competition Law

ACCRALAW Senior Associate Justine A. Navarro was featured in Asia Business Law Journal (“ABLJ”) for writing “Reviewing a decade of Philippine competition law”.
24 April 2025 Others

The Legal 500’s Country Comparative Guide on Construction

ACCRALAW contributed the Philippine chapter of The Legal 500’s Country Comparative Guide on Construction for 2025.
21 April 2025 Others

John Paul M. Gaba’s Updates on Philippine Data Privacy Law

ACCRALAW Partner John Paul M. Gaba was featured in Asia Business Law Journal (“ABLJ”) for writing the Philippine chapter of “A Regulatory Update on Data Privacy”, an overview of recent legal developments in data protection in India, Taiwan, and the Philippines.

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