Legal Heads Up

September 2024

Must an employee render 5 consecutive years of service prior to retirement age to be entitled to retirement benefits?
Arturo G. Selim

May a CIAC arbitrator be disqualified for being a classmate of a party or a lawyer in a case?
Arturo G. Selim

May an employee claim both Magna Carta of Women Leave benefits under R.A. No. 9710 and also her pay, if she resumes work before the end of her leave?
Arturo G. Selim

Can a new employee apply for paternity leave if his wife delivered their baby before he began work for his new employer?
Arturo G. Selim
May 2024

Online submission of 2023 Annual Wage Report until 15 June 2024
March 2024

Latest 2024 Notification Thresholds for Mergers and Acquisitions under the Philippine Competition Act (as of 01 March 2024)
Maria Karrissa A. Tanhueco
March 2023

Latest 2023 Notification Thresholds for Mergers and Acquisitions under the Philippine Competition Act (as of 01 March 2023)
Maria Karrissa A. Tanhueco
February 2023

LATEST CIAC RULES OF PROCEDURE (as of January 1, 2023)
Arturo G. Selim
January 2023

Arbitration of Intra-Corporate Disputes in the Philippines
Arturo G. Selim
September 2022

Republic Act No. 11647: Amendments to Foreign Investments Act (FIA) of 1991
March 2022

Tax Treatment of Philippine Offshore Gaming Operators (POGOs)
November 2021

COVID-19 Updates (as of 19 April 2022)
September 2021

Latest rules on appellate review of CIAC arbitral awards (as amended on 17 February 2023)
Arturo G. Selim
June 2021

Revenue Memorandum Order 14-2021: Streamlining of Procedures and Documents for the Availment of Treaty Benefits
Ralph Samuel T. Yu
April 2021

Salient Points of The Financial Institutions Strategic Transfer (FIST) Act
March 2021

SEC Issues Beneficial Ownership Transparency Guidelines
Riziel Ann A. Cabreros
February 2021

Supreme Court Releases Guidelines on the Conduct of Videoconferencing

Changes in SSS: Increase in Contributions and Implementation of the Workers’ Investment Savings Program
Rachelle Aileen Santos
January 2021

The Securities and Exchange Commission Requires Submission of Official and Alternate E-mail Addresses and Cellphone Numbers under Memorandum Circular No. 28, s. 2020
Riziel Ann A. Cabreros
December 2020

2020 Interim Rules on Remote Notarization
November 2020

Voluntary Assessment and Payment Program for Taxable Year 2018 (Revenue Regulations No. 21-2020)
October 2020

Guidelines on the Implementation of a One-Time Mandatory 60-Day Grace Period for All Loans under the Bayanihan to Recover As One Act
Riziel Ann A. Cabreros
September 2020

Interim Amendments to the 2011 NLRC Rules of Procedure
Maria Karrissa A. Tanhueco

Serving summons and other documents in Foreign Jurisdictions, as provided under the Hague Service Convention

Guidelines on Corporate Term under the Revised Corporation Code and SEC Memorandum Circular No. 22
Riziel Ann A. Cabreros
August 2020

Service of Summons Made Easy

Signature of Counsel, Verification, and Certification Against Forum Shopping under the Revised Rules of Court, as amended
Ranell John V. Nuñez

BSP Lifts 30-day Mandatory Grace Period On Loans
July 2020

Refund for Events Affected by COVID-19 and Government-Imposed Restrictions

Updated Privacy Guidelines Affecting Employees Who Are Returning-To-Work or Under A Work-From-Home Arrangement
Narcisa T. Medina
June 2020

Tax Compliance for Online Sellers
Maria Karrissa A. Tanhueco

Guidelines in COVID-19 Testing by Employers of Returning Employees

Alternative Work Arrangements Under the “New Normal” for Businesses

The “New Normal” for Businesses

The Construction Industry’s “New Normal”

Prosecutor’s Offices Are Now Physically Open In GCQ Areas

AEP Application for POGO Employees During MECQ and GCQ

Effect of Lifting of MECQ or ECQ to the 30-day Grace Period on Loans
May 2020

Extended Period for Filing of BIR Returns and Payment of Taxes
Ralph Samuel T. Yu

Business Operations Allowed Under ECQ, MECQ, GCQ, and MGCQ
Angelica A. Chua

Supreme Court Allows In-Court Hearings In GCQ Areas

Lower Bail and Recognizance to Decongest Jails During COVID-19 Pandemic

Pilot Testing of Videoconference Hearings

IPO's Operations During the General Community Quarantine
Narcisa T. Medina

Amendments to the Rules Governing a Motion to Dismiss
Ranell John V. Nuñez

Amendments to the Rules of Civil Procedure Governing Pre-trial

DTI and DOLE’s Interim Guidelines on Workplace Prevention and Control of COVID-19
Angelica A. Chua

Certificate of Authentication In Lieu of Notarization of AOI
Riziel Ann A. Cabreros

Supreme Court Issues Guidelines On Limited Operations Of Courts In GCQ and ECQ Areas

Philhealth Guidelines on Premium Payments for Overseas Filipinos
Israfel D. Fagela

Updates on Intellectual Property Office’s Operations During Enhanced Community Quarantine
Narcisa T. Medina

Government Fast-tracks Seizure Proceedings of Goods Confiscated During The ECQ

Data Privacy Rights Remain Despite COVID-19 Crisis
Narcisa T. Medina
April 2020

Small Business Wage Subsidy (SBWS) Program
Rachelle Aileen Santos

When is it a Sale of All or Substantially All of Property and Assets by a PLC?
Rachelle Aileen Santos

Online Registration for OPCs and Corporations with 2-4 Incorporators
Rachelle Aileen Santos

All Courts To Remain Physically Closed Until 30 April 2020

BIR Extends Anew the Period for Filing of Returns and Payment of Taxes in Light of ECQ Extension
Ralph Samuel T. Yu

Intellectual Property Office's Operations During the Extended Period of Enhanced Community Quarantine
Narcisa T. Medina

30-day Grace Period for Residential and Commercial Rents Falling Due During the ECQ Period

BSP Memo. No. 2020-017 on the 30-day Grace-Period on Loan Payments
Rachelle Aileen Santos

What are the Acts Penalized under R.A. No. 11469 or the “Bayanihan To Heal As One Act” or “Bayanihan Law”?

Three-Month Moratorium Offer of Pag-IBIG Fund on all Pag-IBIG Fund Loan Payments Covering 16 March 2020 – 15 June 2020

How To Avail Multi-Purpose Loan (MPL) and Calamity Loan for Pag-IBIG Members Affected by the COVID-19 Crisis.

ECOP Webinar on Pag-IBIG’s Services and Assistance In the Time of a Public Health Emergency

President Rodrigo Duterte Signs R.A. No. 11469 or the “Bayanihan To Heal As One Act” to Respond to COVID-19 Pandemic

Effect of ECQ on Operating PEZA-Accredited Service Suppliers
Maria Karrissa A. Tanhueco

Guidelines for the Operations by PEZA-registered Enterprises
Maria Karrissa A. Tanhueco

PEZA Guidelines to Aid Registered Enterprises in Determining whether to Operate or Not
Maria Karrissa A. Tanhueco

PEZA-Registered Entities’ Operations During the Enhanced Community Quarantine
Maria Karrissa A. Tanhueco
March 2020

Philhealth Releases Revised Guidelines on the Provision of Special Privileges to Those Affected by Fortuitous Events
Israfel D. Fagela

Prosecutors Limited to Inquest and Urgent Matters During the Enhanced Community Quarantine

Luzon-wide Enhanced Community Quarantine: Basic Do’s and Don’ts
Angelica A. Chua

DOLE Guidelines on Financial Assistance for Work Interruptions due to COVID-19

Data Collection and Disclosure Amid COVID-19 Public Health Emergency
Narcisa T. Medina

Filing of AFS/ARs and GIS with the SEC
Maria Karrissa A. Tanhueco

Extension of the Filing of Returns and Payment of Taxes During the Enhanced Community Quarantine
Ralph Samuel T. Yu

Conduct of Meetings through Teleconferencing, Video Conferencing and other Remote or Electronic Means of Communication
Riziel Ann A. Cabreros

Bureau of Immigration’s Operations During the Enhanced Community Quarantine Period
Maria Karrissa A. Tanhueco

Intellectual Property Office’s Operations During the Enhanced Community Quarantine Period
Narcisa T. Medina

Guidelines for the Implementation of Mental Health Workplace Policies and Programs for the Private Sector
Angelica A. Chua
February 2020

Dawn Raids under A.M. No. 19-08-06-SC (Rules on Administrative Search and Inspection Under the Philippine Competition Act)
Maria Karrissa A. Tanhueco

DOLE Labor Advisory No. 06 Series of 2020: Guidelines on the Payment of Final Pay and Issuance of Certificate of Employment

Re-Adjusted Merger Notification Thresholds (as amended on 01 March 2023)
Maria Karrissa A. Tanhueco

Department of Labor Employment Issues Guidelines on 2019 Novel Coronavirus Prevention Control at the Workplace
January 2020

SEC Issues Guidelines on the Revival of Expired Corporations
Ranell John V. Nuñez
November 2019

Disclosure of Beneficial Ownership for Companies Engaged in Mineral, Oil and Gas Industries in the Philippines
October 2019

Rule on Incorporators Made More Flexible under the Revised Corporation Code
Jenny R. Santiago
September 2019

Community Service Act
August 2019

2019 Revised Rule on Children in Conflict with the Law, now in effect.
July 2019

Estate Tax Amnesty – Implementing Rules and Regulations

Republic Act No. 11313 or “The Safe Spaces Act” - Addressing Gender-Based Sexual Harassment

NTC promulgates Rules and Regulations Implementing “Mobile Number Portability Act”

Deferment of Implementation of Requirements of the New General Information Sheet (GIS) under SEC Memorandum Circular No. 17 Series of 2018
June 2019

The Use of the eCAR System for Registration and Transfer of Real and Personal Properties under Revenue Regulations No. 3-2019
May 2019

The Apostille Convention, now in effect.

90-day VAT Refunds under Revenue Memorandum Order No. 25-2019
Mia Carissa C. Martin

The Securities and Exchange Commission (SEC) issues guidelines on the establishment of One Person Corporation
Riziel Ann A. Cabreros

“ANTI-ENDO” BILL PASSED IN THE SENATE
Arturo G. Selim

Tax Amnesty – Implementing Rules and Regulations
Ralph Samuel T. Yu
April 2019

Backwages for Piece-rate or Pakyaw Workers

Documentary Stamp Tax (DST) on every certificate the Securities and Exchange Commission (SEC) will issue.
March 2019

Administrative Adoption Procedure under Republic Act No. 11222

Party-Autonomy as a Ground Against Recognition and Enforcement of Foreign Arbitral Awards
Ranell John V. Nuñez

Jurisdiction as a Ground Against Recognition and Enforcement of Foreign Arbitral Awards
Ranell John V. Nuñez

Public Policy as a Ground Against Recognition and Enforcement of Foreign Arbitral Awards
Ranell John V. Nuñez

Agricultural Free Patent Reform Act

Expanding BSP’s Regulatory Power under the New Central Bank Act, as amended
Riziel Ann A. Cabreros

The Human Settlements Adjudication Commission under Republic Act No. 11201

Remote Communication and In-absentia Voting Under the Revised Corporation Code (RCC)
Ralph Samuel T. Yu

Forming a One Person Corporation under the Revised Corporation Code (RCC)

Automatic Membership in the National Health Insurance Program (NHIP)

Adjustment of the Thresholds for Compulsory Notification of Mergers and Acquisitions (as amended on 01 March 2023)

Implementation of Requirements of New General Information Sheet (GIS), SEC Memorandum Circular No. 17 Series of 2018
February 2019

Basic Requirements of Application for Electronic Certificate Authorizing Registration of Transfer of Shares
Maria Karrissa A. Tanhueco

Advisory to All Registered Foreign Nationals on Filing of 2019 Annual Report

Tax Amnesty Act 2019
Mia Carissa C. Martin

The Expanded Maternity Leave Law
Arturo G. Selim

Basic Tax Consequences of Transfers of Shares Not Traded in the Stock Exchange under the Tax Code, as amended by TRAIN 1
Maria Karrissa A. Tanhueco
January 2019

NPC issues Circular governing the conduct of Compliance Checks
Angelica A. Chua

Philippine Identification System

Compliance with the Data Privacy Act of 2012: The DPO
Peter M. Bantilan

Workers' Right to Refuse Unsafe Work
Grace P. Quevedo-Panagsagan

An Overview of SEC Memorandum Circular No. 17, Series of 2018
Rachelle Aileen Santos

What is a Precautionary Hold Departure Order?
Israfel D. Fagela

No More Red Ribbons: Philippines Accedes To Apostille Convention
Arturo G. Selim

New Areas of Activity for Foreign Investment in the Philippines
Mia Carissa C. Martin

Self-Check or Pay the Price: Anti-Competitive Agreements
Jenny R. Santiago

SEC Memorandum Circular No. 1 series of 2019 (10 January 2019)

PCC Clarificatory Note No. 19-001 (08 January 2019)
December 2018

BIR Revenue Regulations No. 26-2018 (27 December 2018)

BIR Revenue Regulations No. 25-2018 (27 December 2018)

BIR Revenue Memorandum Circular No. 102-2018 (11 December 2018)

BIR Revenue Memorandum Circular No. 98-2018 (05 December 2018)

BIR Revenue Memorandum Circular No. 97-2018 (3 December 2018)

Legitimate job contractor provides services, while the labor only contractor provides only manpower.
November 2018

BIR Revenue Memorandum Circular No. 96-2018 (29 November 2018)

BIR Revenue Regulations No. 23-2018 (21 November 2018)

BIR Revenue Memorandum Order No. 49-2018 (13 November 2018)

The injunctive relief is not available as a remedy to assail the collection of a tax.

BIR Memorandum Circular No. 93-2018 (05 November 2018)
October 2018

BIR Revenue Memorandum Circular No. 88-2018 (16 October 2018)

BIR Revenue Memorandum Circular No. 86-2018 (11 October 2018)

Payment by the piece is just a method of compensation and does not define the essence of the relations

Entitlement to compensation for a work-related injury must be proven by substantial evidence
September 2018

BIR Revenue Memorandum Circular No. 82-2018 (28 September 2018)

The taxpayer has the primary responsibility for the proper preparation of the waiver of the prescriptive period for assessing deficiency taxes

BIR Revenue Regulations No. 21-2018

Labor Advisory No. 14

BIR Revenue Memorandum Order No. 42-2018 (12 September 2018)

BIR Revenue Memorandum Circular No. 75-2018 (5 September 2018)