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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.

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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.

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ACCRALAW as Philippine Counsel to ALDI Süd Group’s acquisition of a minority stake in Philippine Grocery Retailer DALI

ACCRALAW served as Philippine counsel to ALDI Süd Group (“ALDI”) in  its acquisition of an aggregate minority equity stake in  DALI Everyday Grocery (“DALI”). The acquisition was accomplished through a combination of purchase of shares from existing shareholders and subscription of shares in DALI Discount AG. ACCRALAW collaborated with global law firm DLA Piper in the transaction.

ACCRALAW as Philippine Counsel to ALDI Süd Group’s acquisition of a minority stake in Philippine Grocery Retailer DALI Read More »

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.

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