Amicus Curiae

In today’s tech-driven world — from remote work to electronic court filings — it was only a matter of time before notarization followed suit. On 4 February 2025, the Supreme Court promulgated A.M. No. 24-10-14-SC, also known as the Rules on Electronic Notarization (“Rules”), a long-anticipated innovation that institutionalizes the process of notarizing electronic documents in the Philippines.

It has been almost a decade since the passage of Republic Act No. 10667 or the Philippine Competition Act, the country’s primary competition law regulating anti-competitive practices aimed at upholding the constitutional prohibition against monopolies and combinations in restraint of trade.

The Philippines has long been regarded as a premier tropical destination for foreign tourists from around the world. From the pristine white sands of Boracay and the world-class surfing waves of Siargao, to the vibrant streets of Metro Manila and Cebu, the country offers a diverse range of attractions that cater to all types of travelers.

On November 2024, the Motion Picture Association, Inc., (MPA) a non-profit organization which is the leading advocate of the film, television, and streaming industry around the world and whose members include major studios such as Disney, Netflix, Paramount Pictures, Prime Video & Amazon MGM Studios, Sony Pictures Entertainment, Universal City Studios, and Warner Bros. Discovery, released a study it commissioned titled “Consumer Risk from Piracy in the Philippines.”

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.