Search-friendly, human-reviewed analysis on Philippine tax, international law, corporate governance, estate planning, and professional updates.
Historic trials from Dreyfus to Nuremberg show how law is tested when courts confront prejudice, war, censorship, public pressure, and national trauma.
BIR Revenue Memorandum Circular No. 47-2026 introduces streamlined rules for closing a business registration, with online filing, simplified documents, and faster treatment for qualifying micro taxpayers.
SEC Memorandum Circular No. 13, Series of 2025 creates a Philippine Green Equity framework for listed companies whose revenues and investments are substantially tied to legitimate green activities.
SEC Memorandum Circular No. 16, Series of 2025 adopts PFRS S1 and PFRS S2, moving sustainability reporting toward formal, board-approved, internationally aligned disclosure standards.
Under Philippine data privacy law, a Data Protection Officer is not a paper designation. The DPO helps turn privacy compliance into real risk management.
Before accepting a job, employees should look beyond salary. Employment contracts can shape status, restrictions, benefits, termination, and future career options.
For landlords, standard lease contracts can hide risk. A lease should manage disputes before they arise, not merely record rent and deposit terms.
A demand letter is not just a strongly worded request. In Philippine law, it can affect delay, damages, settlement leverage, and future enforcement.
A lease contract is more than paperwork. It allocates legal and financial risk between landlord and tenant before any dispute begins.
Revenue Regulations No. 29-2025 updates the tax-free de minimis benefits that employees may receive and employers may use in compensation planning.
SEC Memorandum Circular No. 10, Series of 2026 clarifies the officer, financial statement, bond, audit, and transition rules that One Person Corporation owners need to watch.
Jean Francois “Punch” Rivera III explains why reducing corruption in Philippine taxation requires less discretion, more withholding, and technology built into transactions.
A practical guide by Jean Francois “Punch” Rivera III on what buyers should do when they can no longer pay a house, condo, or real property installment.
Jean Francois D. Rivera III explains what borrowers should know when car amortizations become impossible to pay under Philippine law.
A practical guide by Jean Francois “Punch” Rivera III on tenant protections under the Philippine Rent Control Law.
Jean Francois “Punch” Rivera III explains how the Rent Control Law also protects landlords and property owners in the Philippines.
Jean Francois “Punch” Rivera III explains when online buyers can return items in the Philippines and when “no return, no exchange” policies may still apply.
A sensitive legal guide by Jean Francois “Punch” Rivera III on recognizing abuse, prioritizing safety, keeping records, and seeking protection orders.
Jean Francois “Punch” Rivera III explains what employees should know when facing possible termination under Philippine labor law.
Jean Francois “Punch” Rivera III explains constructive dismissal and when a resignation may legally be treated as a dismissal.
Jean Francois “Punch” Rivera III connects Philippine labor standards to dignity, humane working conditions, and a fair chance to live beyond work.
Jean Francois “Punch” Rivera III explains whether employees can resign despite training bonds, service agreements, or longer notice periods.
Jean Francois “Punch” Rivera III explains how employers can legally terminate employees in the Philippines without creating unnecessary labor-law exposure.
When the other driver is at fault but has no immediate means to pay, the goal shifts from proving fault to securing a realistic, enforceable path to recovery.
If you cannot pay your taxes in full, filing anyway, communicating early, and checking lawful relief options can keep the problem from becoming harder to fix.
A roadside traffic stop is easier to handle when you stay composed, confirm authority, understand the alleged violation, and use the proper process if you need to contest a citation.
Taking photos in public is generally allowed, but the legal risk changes when identifiable people become the focus of the content or are posted in a harmful context.
Recording a public altercation and posting it online are different acts. Documentation may be allowed, but uploading identifiable people can create privacy, harassment, or defamation risk.
A regular BIR audit does not automatically override bank secrecy. Taxpayers should know when bank deposits may be examined and how to respond to overbroad audit demands.
Fuel prices are driven by global markets, but Philippine VAT and excise tax add significant costs at the pump and can make consumers pay tax on a tax-inclusive base.
BIR regulations and circulars implement the law. When an issuance goes beyond the statute, affected taxpayers may challenge it through the proper court or administrative remedy.
Most hacking incidents begin with ordinary moments: a fake bank message, a delivery link, a reused password, a public Wi-Fi login, or a one-time password shared with the wrong person. Philippine law treats these intrusions seriously because unauthorized access can quickly become identity misuse, data privacy harm, fraud, or financial loss.
After a car accident, the first few minutes matter. Stay calm, check for injuries, preserve the scene where safe, document the damage, get complete driver and insurance details, and secure an official record before making claims or agreements.
If an account, device, banking app, or social media profile has been compromised, the first priority is to secure access, preserve evidence, report suspicious activity, and understand when the incident may become a legal issue.
Cyberbullying can begin with a comment, message, post, or tag, then escalate quickly. The first step is to stay calm, preserve evidence, secure your accounts, and know when to involve trusted people, platforms, schools, or counsel.
Screenshots, messages, posts, and links can help prove online harassment or misconduct, but only if they are saved clearly, completely, and without alteration.
Taxpayer Awareness Program under Revenue Memorandum Order No. 24-2020. Sourced from Inquirer.net. https://business.inquirer.net/575663/informed-compliance-matters
The Bureau of Internal Revenue has issued RR No. 10-2023, providing critical guidelines on the Estate Tax Amnesty Extension Act. The deadline to avail is June 14, 2025 — and there will be no further extensions.
In January 2025, the Philippine government introduced Revenue Regulations No. 3-2025 to implement changes under Republic Act No. 12023. These new rules apply the 12% VAT to digital services — reflecting global trends in digital economy taxation.
It has become increasingly common for businesses to receive Letters of Authority from Local Government Units. Given that these LOAs closely resemble those issued by the BIR, there is growing uncertainty about their legitimacy and implications.
Understanding the tax consequences and fair market value computation of shares not listed and traded in the stock exchange, under Revenue Regulations No. 20-2020.
For areas covered by community quarantine, you can now have your legal documents notarized remotely through videoconferencing under the Supreme Court's 2020 Interim Rules on Remote Notarization.
What to do when you can no longer pay your debts and your business is losing badly — a guide to the remedies available under the FRIA for financially distressed individuals and businesses.
A practical guide for employers on how to legally reduce their workforce under Article 298 of the Labor Code — covering redundancy, retrenchment, and separation pay requirements.
A comprehensive FAQ covering the fundamentals of corporate governance under Philippine law — from incorporators and board composition to stockholder meetings and voting requirements.
Atty. Jean Francois Rivera III was one of the resource speakers at Jollibee Foods Corporation's 2018 Finance Summit, speaking on emerging trends in the accounting profession.
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