Amicus Curiae

The Philippines has long upheld a policy of promoting full employment and the preferential use of Filipino labor. To support this goal, the State regulates the employment of foreign workers through the issuance of the Alien Employment Permit (“AEP”) after strict compliance with the requirements of the law.

The Bureau of Internal Revenue (BIR) has released the implementing rules and regulations (IRR) for Republic Act (R.A.) No. 12023 or the Digital Service Act, imposing 12% Value-Added Tax (VAT) on digital services provided by both resident and non-resident Digital Service Providers (DSPs). This legislation introduces a significant shift for non-resident DSPs, ensuring that they are subject to the same tax obligations as local businesses.

The Capital Markets Efficiency Promotion Act (“CMEPA”), currently known as Senate Bill No. 2865, has been approved on Third Reading by the 19th Congress. The objective of our lawmakers in passing the CMEPA is to introduce reforms that may help boost trading in the Philippine Capital Markets by providing a simpler, fairer, more efficient, and regionally competitive passive income tax system.

The family is the most fundamental social institution and the foundation of the nation. The Constitution mandates that the State shall strengthen its solidarity and actively promote its total development.

Under the Anti-Money Laundering Act (“AMLA”), those classified as covered persons are mandated to report to the Anti-Money Laundering Council (“AMLC”) all covered transactions and suspicious transactions within five (5) working days from occurrence thereof, unless a different period not exceeding fifteen (15) working days is prescribed.

On 11 November 2024, the President signed and approved the passage of Republic Act (RA) No. 12066, also known as CREATE MORE, into law. MORE stands for Maximize Opportunities for Reinvigorating the Economy while CREATE stands for Corporate Recovery and Tax Incentives for Enterprises.

The passage of Republic Act No. 12009, or the New Government Procurement Act (NGPA), introduces transformative reforms to the government procurement framework, building upon Republic Act No. 9184, or the Government Procurement Reform Act (GPRA).

The Philippine Bureau of Immigration (“BI”) and Department of Foreign Affairs (“DFA”) recently implemented the e-Visa system for Indian and Chinese nationals, reflecting a progressive shift toward the digitization of visa processes in the Philippines.

In a decision published on 19 November 2024, the Supreme Court departed from prevailing jurisprudence on the filing of complaints by aggrieved workers against their employers before the National Labor Relations Commission (“NLRC”), particularly regarding the inclusion of additional claims.

Section 1, Article 3 of the 1987 Philippine Constitution ensures that “[n]o individual shall be deprived of life, liberty, or property without due process of law, nor shall anyone be denied equal protection of the laws”.