Amicus Curiae

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; paid or incurred in carrying on or which are directly attributable to, the development, management, operation and/or […]

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.

From the bold kick of Batangas barako coffee to the sweet tang of Davao’s pomelo, the rich crunch but smooth texture of Bicol’s pili nuts, and the world-famous Guimaras mangoes, dubbed as the sweetest mangoes in the world, the Philippines is home to a remarkable variety of products shaped by its rich land, diverse climate, and colorful tradition.

As work is no longer tethered to place, the law is compelled to keep pace. Philippine immigration law is now evolving to reflect the realities of a borderless and digitized world, recognizing the diverse ways by which individuals move, work, and establish connections across borders.

It is now standard for employers to automatically credit the salaries of their employees to their respective bank accounts. In this digital world, gone are the days when employers handed out cash or checks and required employees to sign physical pay slips.

The Capital Markets Efficiency Promotion Act (“CMEPA”) took effect on 1 July 2025 following its complete publication. CMEPA was passed in recognition that the financial sector plays a significant role in the long-term growth of the national economy. A key policy consideration of this law is to allow our capital markets to develop as efficiently

Does a person have to be a unit-owner in order to be qualified to serve as a member of the board of directors of a condominium corporation? The answer was clarified in the recent case of Rodriguez v. Pastorfide (G.R. No. 256648, 24 February 2025).

Schools are not just centers of academic instruction. Years spent in school play a vital role in shaping a child’s character.