Supreme Court releases rules on the refund of amounts disallowed by the Commission on Audit [Madera v. Commission on Audit, G.R. No. 244128 (08 September 2020)]
In the recent landmark ruling in Mario M. Madera v. Commission on Audit, G.R. No. 244128 (08 September 2020) (“Madera”), the Supreme Court laid down a new set of rules…
Read MoreSEC Issues Guidelines for the Conversion of Corporations Either to a One Person Corporation or to an Ordinary Stock Corporation
The Securities and Exchange Commission (“SEC”) issued on 25 August 2020 SEC Memorandum Circular No. 27, Series of 2020 (“SEC MC 27”), which provides for the guidelines on the conversion…
Read MoreBureau of Internal Revenue Releases Guidelines for the Voluntary Assessment and Payment Program (VAPP) for Taxable Year 2018
The Bureau of Internal Revenue (“BIR”) recently issued Revenue Regulation No. (“RR”) 21-2020 prescribing the guidelines for availing of the Voluntary Assessment and Payment Program (“VAPP”) established by the BIR…
Read MoreSupreme Court affirms that mining companies may expropriate lands [Agata Mining Ventures, Inc. v. Heirs of Alaan, G.R. No. 229413 (15 June 2020)]
The Supreme Court recently affirmed that qualified mining operators have the authority to exercise eminent domain. Consequently, mining companies may expropriate lands which are covered by their exploration permit. …
Read MorePatent Protection During The Pandemic
The COVID-19 pandemic has accelerated what is now clearly inevitable: the migration of traditional brick and mortar establishments into the digital realm. But as e-commerce becomes more pervasive, there is…
Read MoreSupreme Court rules on required evidence of non-resident foreign corporation status for tax purposes (CIR v. Deutsche Knowledge Services)
Under the National Internal Revenue Code (“NIRC”), services rendered “to a person engaged in business conducted outside the Philippines or to a non-resident person not engaged in business who is…
Read MoreSupreme Court rules that no prior confirmatory ruling is required for tax exemption or refund (CIR v. Co, et al.)
The Supreme Court recently affirmed that no prior confirmatory ruling from the Bureau of Internal Revenue (“BIR”) is needed before a taxpayer can file a claim for tax exemption or…
Read MoreSupreme Court rules in COA v. Pampilo that COA, BIR, and BOC have no power to examine the books of accounts of the oil companies in a charge of cartelization under RA No. 8479, or the Downstream Oil Industry Deregulation Act
In Commission on Audit v. Pampilo, G.R. No. 188760/G.R. No. 189060/G.R. No. 189333 (30 June 2020), the Supreme Court ruled that the books of accounts of Pilipinas Shell Petroleum Corporation,…
Read MoreCruz Marcelo & Tenefrancia lawyers discuss Philippine Mining Laws and Regulations
Cruz Marcelo & Tenefrancia’s lawyers, Patricia A. O. Bunye and Alpheus D. Macalalad, share their insights on Philippine Mining Laws and Regulations and the latest developments in an article first…
Read MoreCruz Marcelo & Tenefrancia Cited in Asialaw Profiles and Leading Lawyers 2021
Cruz Marcelo & Tenefrancia was again cited by Asialaw Profiles and Leading Lawyers in its 2021 rankings affirming its consistently excellent legal service across its practice areas: OUTSTANDING Intellectual Property HIGHLY…
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