Publications

CREATE Benefits Small Businesses

CREATE (Corporate Recovery and Tax Incentives for Enterprises Act) has been certified for immediate passage by March 9. It is up to Congress to meet this deadline.

Why the rush? The deadline is set in March when most companies finalize their financial statements and tax returns for the previous year. If the deadline is met, companies will be able to revise their corporate tax payable downwards before they are required to pay them in April.

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New DOLE Guidelines for Additional Protection of Kasambahay

In a recent survey conducted by the Department of Labor and Employment (DOLE) and the Philippine Statistics Authority (PSA), about 1.4 million Filipinos are working as domestic workers or “kasambahay.” They consist of about 3.2% of the labor force in the Philippines as of October 2020. The kasambahay is often considered an essential member in many households across the country. But despite their important role, however, their benefits under the law are often disregarded.

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Corporate Meetings Made More Convenient Through Remote Communication or in Absentia

As we begin a new year, most corporations would have to go through the usual process of electing their directors or trustees and officers. Previously, meetings were mostly in-person, but such proved to be difficult, if not unsafe, given the pandemic and the prohibition of large in-person gatherings that came with it.

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The Proposed Internet Transactions Act and the Uncertainties in Online Retail

Online retail and other e-commerce services are now a mainstay of Philippine commerce. The exponential rise and consequent prevalence of online purchases are partly due to the COVID-19 pandemic lockdowns that have constrained the everyday consumer to stay at home. This holiday season, Shopee, an e-commerce platform, reported that its “12.12” Christmas sale broke records with around 12 million products sold in the first 24 minutes of the sale.

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Calibrating the Ease of Doing Business in the Time of the COVID-19 Pandemic

With the Philippine economy battling a raging pandemic, there is a great imperative to help business entities weather the crisis by easing the process of doing business. Cognizant of this, the Anti Red Tape Authority (ARTA) issued Memorandum Circular No. 6 Series of 2020 which provides for the guidelines on the issuance of permits and licenses under the “new normal.”

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Unintended Consequences of the Special Resident Retiree’s Visa

The Philippines prides itself on its tropical weather, pristine beaches, thousand islands, scenic natural wonders, delicious local cuisine, and hospitable people, making it one of the most sought-after travel destinations for tourists looking for recreation and relaxation. For these same reasons, the country makes for an appealing retirement haven not only for Filipino citizens but foreign nationals as well.

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Trademark Infringement in the World of Online Shopping

One thing that has thrived during this pandemic is online shopping. While e-commerce platforms were already a booming industry before the pandemic, their appeal has steadily increased since because of the convenience and safety they provide. Indeed, the words “Add to Cart” are now very familiar to us in our daily lives.

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The Sanctity of Our Home Offices

Often quoted in cases involving searches and seizures is the principle that “a man’s home is his castle.” This principle finds its roots in the Constitutional right of all citizens to be secure in their homes and to privacy.

At the start of the second quarter of this year, however, many Filipino households have been forced by circumstance to set up “home offices” as a measure against the COVID-19 pandemic. The shift towards this new normal however may have blurred the lines between home and “business premises.”

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