Amicus Curiae

Excise taxes are levied on goods manufactured or produced locally for domestic sales or consumption, imported things, and services performed within the Philippines. These taxes, imposed in addition to the value-added tax, serve to generate revenue, and to discourage the consumption of harmful goods.

The State has made the adoption process more expeditious. However, the procedures and requirements provided by law must still be complied with, as the best interests and welfare of the child are at stake.

Cyberlibel remains the top recorded cybercrime in the Philippines in 2025, according to recent data from the Department of Information and Communications Technology and the Cybercrime Investigation and Coordinating Center.

The Philippines acceded to the Hague Apostille Convention on 12 September 2018. The Convention took effect in the Philippines on 14 May 2019. The Convention was intended to simplify the authentication of public documents for use abroad by replacing the multi-step legalization process with a single certification known as an apostille.

In a country where branding plays a powerful cultural role, trademarks now often become part of everyday life. Consumers quickly learn to associate a term, a logo, a color, or even product packaging with a particular level of quality or customer experience.

It is settled that in criminal cases, the prosecution must prove not only the elements of the crime charged but also the identity of the perpetrator. Even if the crime is established, conviction cannot follow without proving the culprit’s identity beyond reasonable doubt (People v. Cadenas, G.R. No. 233199, 2018).

Public interest is a paramount consideration underlying Philippine immigration policy. In admitting foreigners and regulating the scope of their permissible activities, the government ensures that foreigners do not become a public charge and that their presence benefits the society.

The National Internal Revenue Code, as amended, empowers the Commissioner of Internal Revenue (CIR) to make assessments and prescribe additional requirements for tax administration and enforcement.

Digital footprints—the trail of data left behind by users during their online activities—now play a major role in criminal investigations. Every action on online platforms, from posting content to sending private messages, creates records that can later be traced and examined.

Public interest is a paramount consideration underlying Philippine immigration policy. In admitting foreigners and regulating the scope of their permissible activities, the government ensures that foreigners do not become a public charge and that their presence benefits the society.