One of the innovations introduced in Republic Act No. 11232, otherwise known as the “Revised Corporation Code of the Philippines” (RCC) is the One Person Corporation (OPC). OPCs offer many advantages for small and medium enterprises (SMEs) in terms of limitations on liability and taxation benefits, among others The benefit of limiting the business owner’s…

Legal preparedness during ‘business unusual’ As published in the Inquirer on May 13, 2020 By Patricia B. Miranda and Salma F. Angkaya-Kuhutan The COVID-19 crisis is teaching us very hard lessons about what happens when we fail to collectively anticipate and plan for this type of worst-case scenario. Aside from our health care system, the building…

Reduction of Corporate Income Taxes Republic Act No. 11534, otherwise known as the “Corporate Recovery and Tax Incentives for Enterprises” (CREATE) Act is the second package of the Comprehensive Tax Reform Program that reduces corporate Income tax rates. The CREATE Act also provides other tax relief measures that will help businesses, particularly those organized as…

October 4, 2019 REVENUE MEMORANDUM CIRCULAR NO. 103-2019 – Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No….

May 30, 2019 REVENUE REGULATIONS NO. 6-2019 – Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) The Estate Tax Amnesty shall cover the estate of decedent/s who died on or before December 31, 2017, with or without assessments duly issued, therefore, whose Estate Tax/es have remained unpaid…

April 8, 2019 REVENUE REGULATIONS NO. 4-2019 – Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies RR 4-2019  implements the Rules and Regulations of Republic Act (RA) No. 11213 (Tax Amnesty Act), providing for the guidelines on…

February 22, 2019 REPUBLIC ACT NO. 11231 AN ACT REMOVING THE RESTRICTIONS IMPOSED ON THE REGISTRATION, ACQUISITION, ENCUMBRANCE, ALIENATION, TRANSFER AND CONVEYANCE OF LAND COVERED BY FREE PATENTS UNDER SECTIONS 118, 119 AND 121 OF COMMONWEALTH ACT NO. 141, OTHERWISE KNOWN AS “THE PUBLIC LAND ACT,” AS AMENDED SECTION 1. This Act shall be known as the “Agricultural Free…

February 22, 2019 REPUBLIC ACT NO. 11229 AN ACT PROVIDING FOR THE SPECIAL PROTECTION OF CHILD PASSENGERS IN MOTOR VEHICLES AND APPROPRIATING FUNDS THEREFOR SECTION 1. Short Title. — This Act shall be known as the “Child Safety in Motor Vehicles Act.” SECTION 2. Declaration of Policy. — It is the policy of the State to ensure the…

February 21, 2019 REPUBLIC ACT NO. 11222 AN ACT ALLOWING THE RECTIFICATION OF SIMULATED BIRTH RECORDS AND PRESCRIBING ADMINISTRATIVE ADOPTION PROCEEDINGS FOR THE PURPOSE ARTICLE I General Provisions SECTION 1. Short Title.— This Act shall be known as the “Simulated Birth Rectification Act.” SECTION 2. Objectives.— This Act shall have the following objectives: (a) To grant amnesty and allow…

February 20, 2019 REPUBLIC ACT NO. 11232 AN ACT PROVIDING FOR THE REVISED CORPORATION CODE OF THE PHILIPPINES TITLE I General Provisions Definitions and Classifications SECTION 1. Title of the Code. — This Code shall be known as the “Revised Corporation Code of the Philippines.” SECTION 2. Corporation Defined. — A corporation is an artificial being created by operation of law,…

March 8, 2019 REPUBLIC ACT NO. 11235 AN ACT PREVENTING AND PENALIZING THE USE OF MOTORCYCLES IN THE COMMISSION OF CRIMES BY REQUIRING BIGGER, READABLE AND COLOR-CODED NUMBER PLATES AND IDENTIFICATION MARKS, AND FOR OTHER PURPOSES SECTION 1. Short Title.— This Act shall be known as the “Motorcycle Crime Prevention Act.” SECTION 2. Declaration of Policy. — Article…

February 20, 2019 REPUBLIC ACT NO. 11223 AN ACT INSTITUTING UNIVERSAL HEALTH CARE FOR ALL FILIPINOS, PRESCRIBING REFORMS IN THE HEALTH CARE SYSTEM, AND APPROPRIATING FUNDS THEREFOR CHAPTER 1 General Provisions SECTION 1. Short Title. — This Act shall be known as the “Universal Health Care Act.” SECTION 2. Declaration of Principles and Policies. — It is the…

February 20, 2019 REPUBLIC ACT NO. 11210 AN ACT INCREASING THE MATERNITY LEAVE PERIOD TO ONE HUNDRED FIVE (105) DAYS FOR FEMALE WORKERS WITH AN OPTION TO EXTEND FOR AN ADDITIONAL THIRTY (30) DAYS WITHOUT PAY, AND GRANTING AN ADDITIONAL FIFTEEN (15) DAYS FOR SOLO MOTHERS, AND FOR OTHER PURPOSES SECTION 1. Short Title. — This Act…

February 14, 2019 REPUBLIC ACT NO. 11213 AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AN AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS WITH RESPECT TO ESTATE TAX, OTHER INTERNAL REVENUE TAXES, AND TAX ON DELINQUENCIES TITLE I Preliminary Provisions SECTION 1. Short Title….

February 7, 2019 REPUBLIC ACT NO. 11199 AN ACT RATIONALIZING AND EXPANDING THE POWERS AND DUTIES OF THE SOCIAL SECURITY COMMISSION TO ENSURE THE LONG-TERM VIABILITY OF THE SOCIAL SECURITY SYSTEM, REPEALING FOR THE PURPOSE REPUBLIC ACT NO. 1161, AS AMENDED BY REPUBLIC ACT NO. 8282, OTHERWISE KNOWN AS THE “SOCIAL SECURITY ACT OF 1997” SECTION 1. Short Title….

February 8, 2019 REPUBLIC ACT NO. 11202 AN ACT REQUIRING MOBILE SERVICE PROVIDERS TO PROVIDE NATIONWIDE MOBILE NUMBER PORTABILITY TO SUBSCRIBERS SECTION 1. Short Title. — This Act shall be known as the “Mobile Number Portability Act.” SECTION 2. Declaration of Policy. — It is the declared policy of the State to recognize the primary role of the…

January 10, 2019 REPUBLIC ACT NO. 11188 AN ACT PROVIDING FOR THE SPECIAL PROTECTION OF CHILDREN IN SITUATIONS OF ARMED CONFLICT AND PROVIDING PENALTIES FOR VIOLATIONS THEREOF CHAPTER I General Provisions SECTION 1. Short Title. — This Act shall be known as the “Special Protection of Children in Situations of Armed Conflict Act.” SECTION 2. Declaration of State…

December 20, 2018 REPUBLIC ACT NO. 11165 AN ACT INSTITUTIONALIZING TELECOMMUTING AS AN ALTERNATIVE WORK ARRANGEMENT FOR EMPLOYEES IN THE PRIVATE SECTOR SECTION 1. Short Title. — This Act shall be known as the “Telecommuting Act.” SECTION 2. Declaration of Policy. — It is hereby declared the policy of the State to affirm labor as a primary social…

We are sharing an infographic on Banned Personalities at Philippine casinos, based on PAGCOR regulations. We are hoping this infographic will help those who fear that relatives or they themselves are developing a gambling addiction.

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