Amicus Curiae

At a time where every peso in public funds is scrutinized, one piece of paper has recently received the ire of the public eye: the Bureau of Internal Revenue’s (BIR) Letter of Authority (LoA).

Last 15 November 2021, the Supreme Court (SC) announced that it was designating an initial batch of twenty-one (21) Regional Trial Courts (RTCs) as special courts to handle anti-graft cases that arise from infrastructure projects.

Philippine employment contracts cannot be treated in the same manner as other civil or commercial contracts. To do so may expose one to massive and unexpected liability down the line.

One of the common disputes within corporations is the matter of stock ownership, which is material to determine quorum, voting rights, right to dividends, right to inspect corporate records, preemptive rights, among others.

The toothpaste is out of the tube. Once personal data hits the internet, there is no going back. Children today grow up leaving permanent traces with every like, post, and DM, often unaware of how much of themselves they have exposed.

The Special Resident Retiree’s Visa (SRRV) has been one of the Philippines’ flagship programs for attracting foreign retirees.

Revenue Memorandum Circular (“RMC”) No. 81-2025 was issued to reiterate guidelines on the deductibility of expenses under the Tax Code, and lists the following criteria: it must be ordinary and necessary; paid or incurred within the taxable year

The rise of condominium developments across the Philippines has inevitably given rise to a plethora of issues and disputes between buyers and developers. To address these, the current legal framework provides various remedies against erring developers.

Metro Manila and other parts of the Philippines are increasingly vulnerable to flooding — a crisis exacerbated by the staggering volume of waste generated annually.

In line with Republic Act No. 11032 or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018 (the “Ease of Doing Business Act”), the Securities and Exchange Commission (“SEC”) has taken another bold step in digital transformation with the launch of the SEC Zuper Easy Registration Online (“SEC ZERO”) in 17 July 2024, which was subsequently made mandatory under SEC Memorandum Circular No. 3, Series of 2025.