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No person shall be deprived of his life, liberty, or property without due process of law. This was guaranteed by no less than the Constitution – our fundamental law, in its mission to find a striking balance between the immense powers of the State on one hand, and an individual’s right to being on the other. Necessarily, and rightfully so, due process has been defined as the “sporting idea of fair play” considering as it does limit official acts within the bounds of reason.

The gig economy involves work done in digital labor platforms which includes both web-based platforms, where work is outsourced through an open call to a geographically dispersed crowd (crowdwork), and through location-based apps (work on-demand via apps) which allocate work to individuals in a specific geographic area.

The COVID-19 pandemic has significantly changed the way we live, particularly in relation to travel and mobility. In an attempt to curb the spread of the constantly evolving variants of the COVID-19 disease, the Philippines is among the countries that continue to close its borders to foreign travelers coming in for purposes of tourism.

For more than a year now, the current COVID-19 pandemic has affected “how we do things” in all aspects of our lives. Apart from “shocking” our health systems, this pandemic forced companies to adapt in order to survive, drastically changing working arrangements. Caught in a difficult exercise of balancing interests of protecting health and providing continuous employment, most companies implemented remote working or work-from-home (WFH) arrangements for their employees.

When Revenue Regulations (“RR”) No. 9-2021 was issued, the Philippine Economic Zone Authority (“PEZA”) registered enterprises became concerned as their once VAT zero-rated local purchases will be subject to 12% VAT starting on June 27, 2021.