Amicus Curiae
8 October 2025
Reasonable criteria for deductibility
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 […]
24 September 2025
Civil Liability in Condominium Disputes: The Supreme Court Clarifies the HSAC’s Jurisdiction
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.
17 September 2025
Floods, sachets, and intellectual property in the circular economy
Metro Manila and other parts of the Philippines are increasingly vulnerable to flooding — a crisis exacerbated by the staggering volume of waste generated annually.
15 September 2025
SEC ZERO: Revolutionizing Philippine Company Registration
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.
Points of Law
31 May 2018
Point of Law
Portrait of a statesman
On May 13, 2018, the nation mourned the loss of one of the greatest statesmen to have served the country: Sen. Edgardo J. Angara.
25 May 2018
Point of Law
Legal robots
In the past, it was thought that only simple jobs could be replaced by technology. However, with the onset of artificial intelligence (AI), even work which requires legal analysis is about to face stiff competition.
3 May 2018
Point of Law
Right to travel
After years of uncertainty, the Supreme Court (SC) finally laid to rest whether the Department of Justice, through its chief, may issue hold departure orders (HDOs) and watchlist orders (“WLOs”) to prevent people under investigation from leaving the country.
19 April 2018
Point of Law
Whatever happened to ‘My Husband’s Lover’ bill?
With the recent progress of House Bills 6027 and 6595, more popularly known as the divorce bill and same-sex marriage bill, respectively, proponents say the Philippines is set to finally join the ranks of countries that have modernized their laws on marriage and family relations.
Others
8 May 2025
Others
Justine A. Navarro’s Updates on Philippine Competition Law
ACCRALAW Senior Associate Justine A. Navarro was featured in Asia Business Law Journal (“ABLJ”) for writing “Reviewing a decade of Philippine competition law”.
24 April 2025
Others
The Legal 500’s Country Comparative Guide on Construction
ACCRALAW contributed the Philippine chapter of The Legal 500’s Country Comparative Guide on Construction for 2025.
21 April 2025
Others
John Paul M. Gaba’s Updates on Philippine Data Privacy Law
ACCRALAW Partner John Paul M. Gaba was featured in Asia Business Law Journal (“ABLJ”) for writing the Philippine chapter of “A Regulatory Update on Data Privacy”, an overview of recent legal developments in data protection in India, Taiwan, and the Philippines.
21 February 2025
Others
Chambers and Partners’ 2025 Global Practice Guide on HR Internal Investigations
ACCRALAW contributed the Philippine chapter of Chambers and Partners’ Global Practice Guide on HR Internal Investigations for 2025.