Amicus Curiae

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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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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Losing Property to the Government:  A Broader Approach in Combatting Illegal POGO Activities

On 24 August 2026, following its required publication, the Rule on the Civil Forfeiture of POGO-Related Assets (“the Rules”), takes effect. The Rules set out the judicial process for forfeiting property and other assets connected with prohibited POGO activities and mark a significant development in the government’s efforts to dismantle illegal POGO operations.

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A Controlled Reopening of the Online Lending Industry

The rapid growth of financial technology has transformed how credit is offered, evaluated, released, and collected. Borrowers can now complete the lending cycle through a mobile phone, without visiting a physical office. While this development has widened credit access, it has raised concerns involving excessive charges, misleading disclosures, unauthorized disbursements, data misuse, and abusive collection practices.

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IP, Artificial Intelligence, and Magnifica Humanitas: Where does human creativity end?

I recently spoke with a friend who works as an information technology expert for a mobile communications company. Our discussion turned to artificial intelligence (AI) and its ability to create music. Today, anyone can generate a song simply by entering a prompt into an AI application. Within seconds, the system can produce a composition tailored to the user’s preferred theme and style, often at minimal cost.

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