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Congress has enacted another piece of legislation meant to boost business in the country. It promotes fairness and modernization of tax administration. Will the Ease of Paying Taxes Act truly ease the burden of paying taxes?

The Philippines places a significant emphasis on privacy and consent, rooted in constitutional rights. In Ople v. Torres, the Supreme Court expressly recognized the right to privacy as a fundamental right guaranteed by the Constitution, identifying in the process several constitutional provisions that protect different facets of such right.

Every employer has the right to exercise its management prerogative in the conduct of its business affairs, and this prerogative includes the right to dismiss its employees. In the Philippines, the employer’s prerogative to terminate an employee should muster both substantive and procedural due process.

The Philippines has a pro-arbitration policy. Republic Act No. 9285 or the Alternative Dispute Resolution Act (ADR Act) and Supreme Court Administrative Matter No. 07-11-08-SC or the Special Rules of Court on Alternative Dispute Resolution (Special ADR Rules) both declare as a policy that the “State shall encourage and actively promote the use of ADRs, such as arbitration, as an important means to achieve speedy and impartial justice and declog court dockets.”