The Bureau of Internal Revenue (“BIR”) issued on 18 March 2020 Revenue Memorandum Circular No. 28, series of 2020 (“RMC No. 28-2020”), amending Revenue Memorandum Circular No. 25, series of 2020 (“RMC No. 25-2020”), extending the deadline for filing the Annual Income Tax Return (“AITR”) for Calendar Year 2019 from 15 April 2020 to 15

Following the Philippines’ being placed under a state of calamity, the Supreme Court, through Administrative Circular No. 32-2020 (hereafter “A.C. 32-2020”), has ordered the physical closure of all courts nationwide starting 23 March 2020, subject to certain exceptions. To further limit the movement of the Judiciary’s personnel and maintain the general public’s safety, A.C. 32-2020

The ensuing challenges brought about by the quarantine, enhanced quarantine and/or lockdown have also raised fundamental concerns on the options and remedies of employers regarding the tenure and/or movement of their personnel. An employer may consider options and remedies generally classified as ranging from those that do not involve reduction or adjustment of wage and

The Bureau of Internal Revenue (“BIR”) issued on 17 March 2020 Revenue Memorandum Circular No. 25, series of 2020 (“RMC No. 25-2020”), announcing that it will not extend the deadline for filing the Annual Income Tax Return (“AITR”) for Calendar Year 2019 despite the one-month Enhanced Community Quarantine of the National Capital Region to prevent

So that the Judiciary may manage the rising cases of Covid-19 infection, the Supreme Court, on 13 March 2020, constituted a Task Force, through Memorandum Order 26-2020, “Creating a Task Force to Address the Rising Cases of Covid-19 Infection” (hereafter “M.O. 26-2020”). The Task Force is composed of Court Administrator Jose Midas P. Marquez as

The Securities and Exchange Commission (“SEC”) issued Memorandum Circular No. 7, Series of 2020, which took effect on 16 March 2020,  advising the public of the adoption of the following procedures at the Electronic Records Management Division, ICTD (“ERMD-ICTD”): Request for Plain/Authenticated Copy of SEC Documents Clients may either request for SEC documents online at

The Securities and Exchange Commission issued Memorandum Circular No. 6, Series of 2020, otherwise known as the “Guidelines on the Attendance and Participation of Directors, Trustees, Stockholders, Members, and Other Persons of Corporations in Regular and Special Meetings through Teleconferencing, Video Conferencing and Other Remote or Electronic Means of Communication”, which took effect on 12

So that the Judiciary may manage the rising cases of Covid-19 infection, the Supreme Court, on 13 March 2020, constituted a Task Force, through Memorandum Order 26-2020, “Creating a Task Force to Address the Rising Cases of Covid-19 Infection” (hereafter “M.O. 26-2020”). The Task Force is composed of Court Administrator Jose Midas P. Marquez as

In order to abate the spread of Covid-19 cases across the country, the Supreme Court, on 16 March 2020, issued Administrative Circular No. 31-2020 (hereafter “A.C. 31-2020”), ordering the drastic reduction of court operations from 16 March 2020 to 15 April 2020.   Addressed to all litigants, justices, judges and personnel of the judiciary, and

In view of the ongoing outbreak of COVID-19 worldwide and its impact on the business and economy of the Philippines, the Department of Labor and Employment (“DOLE”) issued on 04 March 2020 Labor Advisory No. 09, Series of 2020 (“Labor Advisory No. 09-2020”) to assist and guide the employers and employees in the implementation of