Conducto Law Office

Conducto Law Office We welcome your inquiries and are ready to discuss how we can assist you.

We are a full-service law firm handling a wide range of practice areas such as Civil, Criminal, Corporate Litigation, Real Estate Transfer and Estate Tax, Family Law, Labor Law, Business and Tax Consultancy, Data Privacy, and Regulatory Compliance For questions about our services, case evaluations, or to schedule a consultation, you can reach us at [email protected] or message us here on Facebook.

๐ƒ๐ข๐ ๐ฒ๐จ๐ฎ ๐ค๐ง๐จ๐ฐ?The countryโ€™s celebration of Labor Day originated from International Workersโ€™ Day, where thousands of worke...
01/05/2026

๐ƒ๐ข๐ ๐ฒ๐จ๐ฎ ๐ค๐ง๐จ๐ฐ?

The countryโ€™s celebration of Labor Day originated from International Workersโ€™ Day, where thousands of workers fought for the standard eight-hour work day as early as 1856, which, however, turned violent, eventually leading to the international recognition of workersโ€™ rights.

The militant waves of the global labor movement reached Philippine shores. On May 1, 1903, the first massive labor protest was held, led by the Union Obrera Democratica Filipina, where over 100,000 workers and unionists marched from Tondo to Malacaรฑang and demanded better working conditions, which led to the official recognition of Labor Day in 1908.

Today is not just about bravery, but an undying call of the Filipino workers for reforms towards better working environments and fair wages. We, Conducto Law Office, extend our heartfelt respect to all Filipino workers!

๐˜”๐˜ข๐˜ฃ๐˜ถ๐˜ฉ๐˜ข๐˜บ ๐˜ข๐˜ฏ๐˜จ ๐˜ฎ๐˜จ๐˜ข ๐˜”๐˜ข๐˜ฏ๐˜จ๐˜จ๐˜ข๐˜จ๐˜ข๐˜ธ๐˜ข!

๐˜ˆ๐˜ณ๐˜ข๐˜ธ ๐˜ฏ๐˜ข๐˜ต๐˜ช๐˜ฏ ๐˜ต๐˜ฐ!Behind every thriving business and public and private institutions are the individuals who dedicate their ...
30/04/2026

๐˜ˆ๐˜ณ๐˜ข๐˜ธ ๐˜ฏ๐˜ข๐˜ต๐˜ช๐˜ฏ ๐˜ต๐˜ฐ!

Behind every thriving business and public and private institutions are the individuals who dedicate their time, skills, and commitment to advancing our society. As we celebrate ๐‹๐š๐›๐จ๐ซ ๐ƒ๐š๐ฒ, Conducto Law Office will be closed on ๐…๐ซ๐ข๐๐š๐ฒ, ๐Œ๐š๐ฒ ๐Ÿ, ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”. We will resume our normal operating hours on May 4, 2026, from 9:00 a.m. to 4:30 p.m.

Have a fruitful and meaningful rest, Kabayan!

 #๐‘ช๐’๐’๐’…๐’–๐’„๐‘ป๐’๐‘ฒ๐’๐’๐’˜  #๐‘พ๐’๐’“๐’…๐’๐’‡๐’•๐’‰๐’†๐‘พ๐’†๐’†๐’Œ: ๐‘ซ๐’๐’„๐’•๐’“๐’Š๐’๐’† ๐’๐’‡ ๐‘ช๐’๐’๐’ˆ๐’“๐’†๐’”๐’”๐’Š๐’๐’๐’‚๐’ ๐‘ซ๐’Š๐’”๐’•๐’Š๐’๐’„๐’•๐’Š๐’—๐’†๐’๐’†๐’”๐’”Under the ๐‘ซ๐’๐’„๐’•๐’“๐’Š๐’๐’† ๐’๐’‡ ๐‘ช๐’๐’๐’ˆ๐’“๐’†๐’”๐’”๐’Š๐’๐’๐’‚๐’ ๐‘ซ๐’Š๐’”๐’•๐’Š๐’๐’„๐’•๐’Š๐’—๐’†...
29/04/2026

#๐‘ช๐’๐’๐’…๐’–๐’„๐‘ป๐’๐‘ฒ๐’๐’๐’˜ #๐‘พ๐’๐’“๐’…๐’๐’‡๐’•๐’‰๐’†๐‘พ๐’†๐’†๐’Œ: ๐‘ซ๐’๐’„๐’•๐’“๐’Š๐’๐’† ๐’๐’‡ ๐‘ช๐’๐’๐’ˆ๐’“๐’†๐’”๐’”๐’Š๐’๐’๐’‚๐’ ๐‘ซ๐’Š๐’”๐’•๐’Š๐’๐’„๐’•๐’Š๐’—๐’†๐’๐’†๐’”๐’”

Under the ๐‘ซ๐’๐’„๐’•๐’“๐’Š๐’๐’† ๐’๐’‡ ๐‘ช๐’๐’๐’ˆ๐’“๐’†๐’”๐’”๐’Š๐’๐’๐’‚๐’ ๐‘ซ๐’Š๐’”๐’•๐’Š๐’๐’„๐’•๐’Š๐’—๐’†๐’๐’†๐’”๐’”, ๐’‚๐’๐’š ๐’–๐’๐’‡๐’Š๐’๐’Š๐’”๐’‰๐’†๐’… ๐’ƒ๐’–๐’”๐’Š๐’๐’†๐’”๐’” ๐’Š๐’ ๐’•๐’‰๐’† ๐‘ฏ๐’๐’–๐’”๐’† ๐’…๐’๐’†๐’” ๐’๐’๐’• ๐’„๐’‚๐’“๐’“๐’š ๐’๐’—๐’†๐’“ ๐’•๐’ ๐’‚ ๐’๐’†๐’˜ ๐‘ช๐’๐’๐’ˆ๐’“๐’†๐’”๐’”. The Rules of the Senate and the Rules of the House of Representatives can change since a new Congress is not bound to adopt the rules of the previous Congress. The Senate and the House of every Congress can amend their own Rules of Procedure at any time.

The doctrine was applied most recently in the case of ๐‘จ๐’•๐’•๐’š. ๐‘ฑ๐’‚๐’“๐’…๐’†๐’“ ๐’—. ๐‘ช๐’๐’Ž๐’Ž๐’Š๐’•๐’•๐’†๐’† ๐’๐’ ๐‘ท๐’–๐’ƒ๐’๐’Š๐’„ ๐‘จ๐’„๐’„๐’๐’–๐’๐’•๐’” ๐’๐’‡ ๐’•๐’‰๐’† ๐‘ฏ๐’๐’–๐’”๐’† ๐’๐’‡ ๐‘น๐’†๐’‘๐’“๐’†๐’”๐’†๐’๐’•๐’‚๐’•๐’Š๐’—๐’†๐’” (๐—š.๐—ฅ. ๐—ก๐—ผ. ๐Ÿฎ๐Ÿณ๐Ÿณ๐Ÿฒ๐Ÿฏ๐Ÿฌ, ๐—๐—ฎ๐—ป๐˜‚๐—ฎ๐—ฟ๐˜† ๐Ÿฎ๐Ÿด, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ). Here, the Supreme Court denied the petition for being moot and academic due to the ๐˜ด๐˜ช๐˜ฏ๐˜ฆ ๐˜ฅ๐˜ช๐˜ฆ adjournment of the Third Regular Session of the 19th Congress on June 11, 2025. The legislative inquiry conducted by the committee, which gave rise to the issuance of the assailed contempt orders, has been effectively terminated by the adjournment of the 19th Congress. Thus, the contempt orders issued pursuant to the inherent contempt power of the committee have likewise ceased to have any force and effect. Accordingly, there is no longer any actual case or controversy for the Court to resolve, nor any practical relief that can be granted to Atty. Jarder.

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 #๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„  #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—˜๐˜…๐—ฝ๐—น๐—ฎ๐—ถ๐—ป๐—ฒ๐—ฟ: ๐—ข๐—ป๐—ฒ ๐—ฃ๐—ฒ๐—ฟ๐˜€๐—ผ๐—ป ๐—–๐—ผ๐—ฟ๐—ฝ๐—ผ๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป (๐—ข๐—ฃ๐—–) ๐˜‚๐—ป๐—ฑ๐—ฒ๐—ฟ ๐˜๐—ต๐—ฒ ๐—ฅ๐—ฒ๐˜ƒ๐—ถ๐˜€๐—ฒ๐—ฑ ๐—–๐—ผ๐—ฟ๐—ฝ๐—ผ๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป ๐—–๐—ผ๐—ฑ๐—ฒ (๐—ฅ.๐—”. ๐Ÿญ๐Ÿญ๐Ÿฎ๐Ÿฏ๐Ÿฎ)๐—ข๐—ป๐—ฒ ๐—ฃ๐—ฒ๐—ฟ๐˜€๐—ผ๐—ป ...
28/04/2026

#๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—˜๐˜…๐—ฝ๐—น๐—ฎ๐—ถ๐—ป๐—ฒ๐—ฟ: ๐—ข๐—ป๐—ฒ ๐—ฃ๐—ฒ๐—ฟ๐˜€๐—ผ๐—ป ๐—–๐—ผ๐—ฟ๐—ฝ๐—ผ๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป (๐—ข๐—ฃ๐—–) ๐˜‚๐—ป๐—ฑ๐—ฒ๐—ฟ ๐˜๐—ต๐—ฒ ๐—ฅ๐—ฒ๐˜ƒ๐—ถ๐˜€๐—ฒ๐—ฑ ๐—–๐—ผ๐—ฟ๐—ฝ๐—ผ๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป ๐—–๐—ผ๐—ฑ๐—ฒ (๐—ฅ.๐—”. ๐Ÿญ๐Ÿญ๐Ÿฎ๐Ÿฏ๐Ÿฎ)

๐—ข๐—ป๐—ฒ ๐—ฃ๐—ฒ๐—ฟ๐˜€๐—ผ๐—ป ๐—–๐—ผ๐—ฟ๐—ฝ๐—ผ๐—ฟ๐—ฎ๐˜๐—ถ๐—ผ๐—ป (๐—ข๐—ฃ๐—–), is a corporation with a single stockholder. Only a ๐—ป๐—ฎ๐˜๐˜‚๐—ฟ๐—ฎ๐—น ๐—ฝ๐—ฒ๐—ฟ๐˜€๐—ผ๐—ป, ๐˜๐—ฟ๐˜‚๐˜€๐˜, ๐—ผ๐—ฟ ๐—ฎ๐—ป ๐—ฒ๐˜€๐˜๐—ฎ๐˜๐—ฒ may form a One Person Corporation (Section 115).

Being one of the innovations of the Code, an OPC shall enjoy the same ๐—ฝ๐—ฒ๐—ฟ๐—ฝ๐—ฒ๐˜๐˜‚๐—ฎ๐—น ๐˜๐—ฒ๐—ฟ๐—บ as those other corporations. Thus, the company name must include โ€œOPCโ€ as a suffix.

Within fifteen (15) days from the issuance of its certificate of incorporation, an OPC shall appoint a treasurer, corporate secretary, and other officers as it may deem necessary, and notify the Securities and Exchange Commission thereof within five (5) days from appointment.

The single stockholder may not be appointed as the corporate secretary because the Code vested in the corporate secretary special functions, such as (a) being responsible for maintaining the minutes book and/or records of the corporation; (b) notify the nominee or alternate nominee of the death or incapacity of the single stockholder, which notice shall be given no later than five (5) days from such occurrence; (c) notify the Commission of the death of the single stockholder within five (5) days from such occurrence and stating in such notice the names, residence addresses, and contact details of all known legal heirs; and (d) call the nominee or alternate nominee and the known legal heir to meeting and advise the legal heirs with regard to, among others, the election of a new director, amendment of the articles of incorporation, and other ancillary and/or consequential matters.

The Code likewise imposes limited liability, under which a sole shareholder claiming limited liability has the burden of affirmatively showing that the corporation was adequately financed.
Where the single stockholder cannot prove that the property of the OPC is independent of the stockholder's personal property, the stockholder shall be jointly and severally liable for the debts and other liabilities of the OPC The principles of piercing the corporate veil applies with equal force to One Person Corporations as with other corporations.

Tax and Corporate matters are among Conducto Law Officeโ€™s areas of specialization. For more information, contact us today.

โ€‹ โ€‹ โ€‹ โ€‹

 #๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„  #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ ๐—ฆ๐—–: ๐—ข๐—ป๐—น๐˜† ๐˜๐—ต๐—ฒ ๐—ถ๐—ป๐—ป๐—ผ๐—ฐ๐—ฒ๐—ป๐˜ ๐˜€๐—ฝ๐—ผ๐˜‚๐˜€๐—ฒ ๐—ฐ๐—ฎ๐—ป ๐—ฎ๐˜€๐—ธ ๐˜๐—ต๐—ฒ ๐—ฐ๐—ผ๐˜‚๐—ฟ๐˜ ๐˜๐—ผ ๐—ถ๐—ป๐˜ƒ๐—ฎ๐—น๐—ถ๐—ฑ๐—ฎ๐˜๐—ฒ ๐—ฎ ๐—ฏ๐—ถ๐—ด๐—ฎ๐—บ๐—ผ๐˜‚๐˜€ ๐—บ๐—ฎ๐—ฟ๐—ฟ๐—ถ๐—ฎ๐—ด๐—ฒ.The Suprem...
27/04/2026

#๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ ๐—ฆ๐—–: ๐—ข๐—ป๐—น๐˜† ๐˜๐—ต๐—ฒ ๐—ถ๐—ป๐—ป๐—ผ๐—ฐ๐—ฒ๐—ป๐˜ ๐˜€๐—ฝ๐—ผ๐˜‚๐˜€๐—ฒ ๐—ฐ๐—ฎ๐—ป ๐—ฎ๐˜€๐—ธ ๐˜๐—ต๐—ฒ ๐—ฐ๐—ผ๐˜‚๐—ฟ๐˜ ๐˜๐—ผ ๐—ถ๐—ป๐˜ƒ๐—ฎ๐—น๐—ถ๐—ฑ๐—ฎ๐˜๐—ฒ ๐—ฎ ๐—ฏ๐—ถ๐—ด๐—ฎ๐—บ๐—ผ๐˜‚๐˜€ ๐—บ๐—ฎ๐—ฟ๐—ฟ๐—ถ๐—ฎ๐—ด๐—ฒ.

The Supreme Court has ruled in the recent case of ๐— ๐—ฎ๐—ฟ๐—ถ๐—ฎ ๐—Ÿ๐—ถ๐—ป๐—ฎ ๐—ค๐˜‚๐—ถ๐—ฟ๐—ถ๐˜-๐—™๐—ถ๐—ด๐—ฎ๐—ฟ๐—ถ๐—ฑ๐—ผ ๐˜ƒ๐˜€. ๐—˜๐—ฑ๐˜„๐—ถ๐—ป ๐—™๐—ถ๐—ด๐—ฎ๐—ฟ๐—ถ๐—ฑ๐—ผ, ๐—š.๐—ฅ. ๐—ก๐—ผ. ๐Ÿฎ๐Ÿฑ๐Ÿต๐Ÿฑ๐Ÿฎ๐Ÿฌ, ๐—ก๐—ผ๐˜ƒ๐—ฒ๐—บ๐—ฏ๐—ฒ๐—ฟ ๐Ÿฑ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฐ, that only the aggrieved or injured innocent spouse of either marriage may petition to declare the nullity of the subsequent marriage. Since Maria Lina is not the aggrieved or injured spouse in her prior marriage, she lacks the legal capacity to petition the declaration of nullity of her subsequent marriage.

Here, Maria Lina married Edwin in 2003 in Quezon City while still lawfully married to Ho Kar Wai, a Chinese National. It was only in 2007 that Ho Kar Wai obtained the divorce decree from the district court of Hong Kong, which the RTC Branch 260 later recognized as a divorce in the Philippines.

It is evident from the facts that Maria Lina cannot be deemed as an aggrieved or injured innocent spouse because she was guilty of contracting a bigamous marriage, leading to her lack of personality to petition the nullification of her subsequent marriage with Edwin. Hence, the SC denied her petition, not to refuse to declare her ๐—ฏ๐—ถ๐—ด๐—ฎ๐—บ๐—ผ๐˜‚๐˜€ ๐—บ๐—ฎ๐—ฟ๐—ฟ๐—ถ๐—ฎ๐—ด๐—ฒ void, but rather to repudiate her legal personality to file the present petition.

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โ€‹โ€‹โ€‹ โ€‹โ€‹โ€‹ โ€‹

โ€‹โ€‹โ€‹โ€‹

๐‡๐ˆ๐‘๐ˆ๐๐†: ๐€๐ฌ๐ฌ๐จ๐œ๐ข๐š๐ญ๐ž ๐‹๐š๐ฐ๐ฒ๐ž๐ซWe are seeking a driven and detail-oriented Associate Lawyer to join our growing practice in Ant...
24/04/2026

๐‡๐ˆ๐‘๐ˆ๐๐†: ๐€๐ฌ๐ฌ๐จ๐œ๐ข๐š๐ญ๐ž ๐‹๐š๐ฐ๐ฒ๐ž๐ซ

We are seeking a driven and detail-oriented Associate Lawyer to join our growing practice in Antipolo City. This role offers a well-rounded platform for developing courtroom advocacy, legal strategy, and transactional expertise through substantive exposure to both litigation and corporate work.

๐—ช๐—ต๐—ฎ๐˜ ๐˜„๐—ฒ ๐—ฎ๐—ฟ๐—ฒ ๐—น๐—ผ๐—ผ๐—ธ๐—ถ๐—ป๐—ด ๐—ณ๐—ผ๐—ฟ:

โ€ข Duly admitted to the Philippine Bar and an IBP member in good standing.

โ€ข Proven ability to draft pleadings, contracts, legal opinions, and corporate documents with precision.

โ€ข Strong legal research and analytical skills.

โ€ข Excellent command of English, both written and oral.

โ€ข Highly organized, responsive, and able to manage multiple matters and deadlines.

โ€ข Willing to be based in Antipolo City.

โ€ข Prior experience in litigation or corporate practice is an advantage, but exceptional new Bar passers are highly encouraged to apply!

๐—ช๐—ต๐—ฎ๐˜ ๐˜„๐—ฒ ๐—ผ๐—ณ๐—ณ๐—ฒ๐—ฟ:

โ€ข Hands-on exposure to court proceedings, hearings, and dispute resolution.

โ€ข Experience in corporate advisory, contract drafting, and regulatory compliance.

โ€ข Direct mentorship and close collaboration with senior lawyers.

โ€ข A dynamic, growth-oriented work environment.

โ€ข Competitive compensation commensurate with experience.

Interested candidates may send their CV and a sample of a legal pleading or document drafted by them to ๐—ถ๐—ป๐—ณ๐—ผ@๐—ฐ๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐˜๐—ผ๐—น๐—ฎ๐˜„.๐—ฐ๐—ผ๐—บ

 #๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ  #๐‹๐ž๐ ๐š๐ฅ๐„๐ฑ๐ฉ๐ฅ๐š๐ข๐ง๐ž๐ซ: ๐’๐ญ๐š๐ญ๐ž๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐€๐ฌ๐ฌ๐ž๐ญ๐ฌ, ๐‹๐ข๐š๐›๐ข๐ฅ๐ข๐ญ๐ข๐ž๐ฌ, ๐š๐ง๐ ๐๐ž๐ญ๐ฐ๐จ๐ซ๐ญ๐ก (๐’๐€๐‹๐)The Statement of Assets, Liabiliti...
24/04/2026

#๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ #๐‹๐ž๐ ๐š๐ฅ๐„๐ฑ๐ฉ๐ฅ๐š๐ข๐ง๐ž๐ซ: ๐’๐ญ๐š๐ญ๐ž๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐€๐ฌ๐ฌ๐ž๐ญ๐ฌ, ๐‹๐ข๐š๐›๐ข๐ฅ๐ข๐ญ๐ข๐ž๐ฌ, ๐š๐ง๐ ๐๐ž๐ญ๐ฐ๐จ๐ซ๐ญ๐ก (๐’๐€๐‹๐)

The Statement of Assets, Liabilities, and Net Worth (SALN) is a mandatory disclosure for public officials and employees that lists their financial holdings, debts, business interests, and financial connections. It also requires the identification of relatives in the government service up to the fourth degree of consanguinity or affinity, as well as the naming of specific relatives who are in the government. The fundamental purpose of this disclosure is to ๐—ฝ๐—ฟ๐—ผ๐—บ๐—ผ๐˜๐—ฒ ๐˜๐—ฟ๐—ฎ๐—ป๐˜€๐—ฝ๐—ฎ๐—ฟ๐—ฒ๐—ป๐—ฐ๐˜† ๐˜„๐—ถ๐˜๐—ต๐—ถ๐—ป ๐˜๐—ต๐—ฒ ๐—ฐ๐—ถ๐˜ƒ๐—ถ๐—น ๐˜€๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ and to serve as a deterrent against government officials who might attempt to enrich themselves through unlawful means.

While most government employees are required to submit this form under ๐—ฅ๐—ฒ๐—ฝ๐˜‚๐—ฏ๐—น๐—ถ๐—ฐ ๐—”๐—ฐ๐˜ ๐—ก๐—ผ. ๐Ÿฒ๐Ÿณ๐Ÿญ๐Ÿฏ, there are ๐˜€๐—ฝ๐—ฒ๐—ฐ๐—ถ๐—ณ๐—ถ๐—ฐ ๐—ฒ๐˜…๐—ฒ๐—บ๐—ฝ๐˜๐—ถ๐—ผ๐—ป๐˜€. Individuals serving in an honorary capacity, who work without service credit or pay, are not required to file the SALN. Similarly, laborers and casual or temporary workers whose duties fall outside what is considered necessary for the usual operations of the employer's business are also exempted from the submission requirement.

The SALN must be filed using the updated ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฑ ๐—ฆ๐—”๐—Ÿ๐—ก ๐—™๐—ผ๐—ฟ๐—บ. Public servants are required to submit their statements within ๐˜๐—ต๐—ถ๐—ฟ๐˜๐˜† ๐—ฑ๐—ฎ๐˜†๐˜€ ๐—ฎ๐—ณ๐˜๐—ฒ๐—ฟ ๐—ฎ๐˜€๐˜€๐˜‚๐—บ๐—ถ๐—ป๐—ด ๐—ผ๐—ณ๐—ณ๐—ถ๐—ฐ๐—ฒ, ๐—ฏ๐—ฎ๐˜€๐—ฒ๐—ฑ ๐—ผ๐—ป ๐˜๐—ต๐—ฒ๐—ถ๐—ฟ ๐—ณ๐—ถ๐—ฟ๐˜€๐˜ ๐—ฑ๐—ฎ๐˜† ๐—ผ๐—ณ ๐˜€๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ, ๐—ผ๐—ฟ ๐˜„๐—ถ๐˜๐—ต๐—ถ๐—ป ๐˜๐—ต๐—ถ๐—ฟ๐˜๐˜† ๐—ฑ๐—ฎ๐˜†๐˜€ ๐—ฎ๐—ณ๐˜๐—ฒ๐—ฟ ๐˜€๐—ฒ๐—ฝ๐—ฎ๐—ฟ๐—ฎ๐˜๐—ถ๐—ป๐—ด ๐—ณ๐—ฟ๐—ผ๐—บ ๐˜๐—ต๐—ฒ ๐˜€๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ, ๐—ฏ๐—ฎ๐˜€๐—ฒ๐—ฑ ๐—ผ๐—ป ๐˜๐—ต๐—ฒ๐—ถ๐—ฟ ๐—น๐—ฎ๐˜€๐˜ ๐—ฑ๐—ฎ๐˜† ๐—ผ๐—ณ ๐—ผ๐—ณ๐—ณ๐—ถ๐—ฐ๐—ฒ. For existing employees, the annual filing must be done on or before April 30 of every year, with the information reflecting the status of their assets and liabilities as of December 31 of the preceding year.

For further information, follow us for more legal updates.

 #๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„  #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ: ๐—–๐—ฟ๐—ผ๐˜€๐˜€-๐—ฏ๐—ผ๐—ฟ๐—ฑ๐—ฒ๐—ฟ ๐˜€๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ๐˜€ ๐—ฎ๐—ฟ๐—ฒ ๐—ป๐—ผ๐˜ ๐˜€๐˜‚๐—ฏ๐—ท๐—ฒ๐—ฐ๐˜ ๐˜๐—ผ ๐—ฎ๐˜‚๐˜๐—ผ๐—บ๐—ฎ๐˜๐—ถ๐—ฐ ๐—ถ๐—ป๐—ฐ๐—ผ๐—บ๐—ฒ ๐˜๐—ฎ๐˜…  The Bureau of Internal Reve...
23/04/2026

#๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ: ๐—–๐—ฟ๐—ผ๐˜€๐˜€-๐—ฏ๐—ผ๐—ฟ๐—ฑ๐—ฒ๐—ฟ ๐˜€๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ๐˜€ ๐—ฎ๐—ฟ๐—ฒ ๐—ป๐—ผ๐˜ ๐˜€๐˜‚๐—ฏ๐—ท๐—ฒ๐—ฐ๐˜ ๐˜๐—ผ ๐—ฎ๐˜‚๐˜๐—ผ๐—บ๐—ฎ๐˜๐—ถ๐—ฐ ๐—ถ๐—ป๐—ฐ๐—ผ๐—บ๐—ฒ ๐˜๐—ฎ๐˜…

The Bureau of Internal Revenue (BIR) recently issued ๐—ฅ๐— ๐—– ๐—ก๐—ผ. ๐Ÿฎ๐Ÿฐ-๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ to clarify the rules on taxing cross-border services like IT outsourcing and consulting. The agency explained that these services are not automatically subject to Philippine income tax simply because they cross national borders. This update provides much-needed relief to multinational firms that were concerned about potential new tax burdens on their business operations.

To decide if a service is taxable, the BIR will now ๐—ฟ๐—ฒ๐˜ƒ๐—ถ๐—ฒ๐˜„ ๐˜๐—ต๐—ฒ ๐—ฒ๐—ป๐˜๐—ถ๐—ฟ๐—ฒ ๐˜€๐—ฒ๐—ฟ๐˜ƒ๐—ถ๐—ฐ๐—ฒ ๐—ฐ๐—ผ๐—ป๐˜๐—ฟ๐—ฎ๐—ฐ๐˜ to determine if the economic benefit of the work actually happens within the Philippines. Instead of making automatic tax assessments, BIR examiners are ๐—ฟ๐—ฒ๐—พ๐˜‚๐—ถ๐—ฟ๐—ฒ๐—ฑ ๐˜๐—ผ ๐—ฒ๐˜…๐—ฎ๐—บ๐—ถ๐—ป๐—ฒ ๐˜๐—ต๐—ฒ ๐˜„๐—ต๐—ผ๐—น๐—ฒ ๐—ฎ๐—ด๐—ฟ๐—ฒ๐—ฒ๐—บ๐—ฒ๐—ป๐˜ to see where the value of the service is truly generated. This method focuses on clear evidence rather than making assumptions about tax obligations.

Businesses are now responsible for showing that their income comes from sources outside the Philippines, which can be supported by ๐—ฐ๐—ผ๐—ป๐˜๐—ฟ๐—ฎ๐—ฐ๐˜๐˜€ and ๐—ฝ๐—ฟ๐—ผ๐—ผ๐—ณ ๐—ผ๐—ณ ๐—ฟ๐—ฒ๐—บ๐—ถ๐˜๐˜๐—ฎ๐—ป๐—ฐ๐—ฒ. Since this circular took effect on ๐— ๐—ฎ๐—ฟ๐—ฐ๐—ต ๐Ÿฏ๐Ÿฌ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ, it aims to make tax rules more consistent and easier for global companies to follow. This step is meant to give companies greater confidence in their tax planning and compliance efforts.

 #๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„  #๐—ช๐—ผ๐—ฟ๐—ฑ๐—ผ๐—ณ๐˜๐—ต๐—ฒ๐—ช๐—ฒ๐—ฒ๐—ธ: ๐—ก๐—จ๐—œ๐—ฆ๐—”๐—ก๐—–๐—˜A "nuisance" is anything that ๐—ต๐—ฎ๐—ฟ๐—บ๐˜€ ๐—ฝ๐—ฒ๐—ผ๐—ฝ๐—น๐—ฒ'๐˜€ ๐—ต๐—ฒ๐—ฎ๐—น๐˜๐—ต ๐—ผ๐—ฟ ๐˜€๐—ฎ๐—ณ๐—ฒ๐˜๐˜†, ๐—ผ๐—ณ๐—ณ๐—ฒ๐—ป๐—ฑ๐˜€ ๐˜๐—ต๐—ฒ๐—ถ๐—ฟ ๐˜€๐—ฒ๐—ป...
22/04/2026

#๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ #๐—ช๐—ผ๐—ฟ๐—ฑ๐—ผ๐—ณ๐˜๐—ต๐—ฒ๐—ช๐—ฒ๐—ฒ๐—ธ: ๐—ก๐—จ๐—œ๐—ฆ๐—”๐—ก๐—–๐—˜

A "nuisance" is anything that ๐—ต๐—ฎ๐—ฟ๐—บ๐˜€ ๐—ฝ๐—ฒ๐—ผ๐—ฝ๐—น๐—ฒ'๐˜€ ๐—ต๐—ฒ๐—ฎ๐—น๐˜๐—ต ๐—ผ๐—ฟ ๐˜€๐—ฎ๐—ณ๐—ฒ๐˜๐˜†, ๐—ผ๐—ณ๐—ณ๐—ฒ๐—ป๐—ฑ๐˜€ ๐˜๐—ต๐—ฒ๐—ถ๐—ฟ ๐˜€๐—ฒ๐—ป๐˜€๐—ฒ๐˜€, ๐—ผ๐—ฟ ๐˜€๐˜๐—ผ๐—ฝ๐˜€ ๐˜๐—ต๐—ฒ๐—บ ๐—ณ๐—ฟ๐—ผ๐—บ ๐—ฝ๐—ฒ๐—ฎ๐—ฐ๐—ฒ๐—ณ๐˜‚๐—น๐—น๐˜† ๐—ฒ๐—ป๐—ท๐—ผ๐˜†๐—ถ๐—ป๐—ด ๐˜๐—ต๐—ฒ๐—ถ๐—ฟ ๐—ฝ๐—ฟ๐—ผ๐—ฝ๐—ฒ๐—ฟ๐˜๐˜†. It is generally described as an act or condition that makes living conditions unbearable for the neighborhood, going well beyond a minor bother.

In the recent case of ๐˜พ๐™ค๐™ช๐™ฅ๐™ก๐™š๐™จ ๐™›๐™ค๐™ง ๐˜พ๐™๐™ง๐™ž๐™จ๐™ฉ (๐˜พ๐™๐˜พ) ๐™Ž๐™˜๐™๐™ค๐™ค๐™ก ๐™ค๐™› ๐™ฉ๐™๐™š ๐™ˆ๐™ค๐™ง๐™ฃ๐™ž๐™ฃ๐™œ ๐™Ž๐™ฉ๐™–๐™ง ๐™ซ๐™จ. ๐™ˆ๐™–๐™ก๐™ค๐™ฃ๐™™๐™– (๐—ก๐—ผ๐˜ƒ๐—ฒ๐—บ๐—ฏ๐—ฒ๐—ฟ ๐Ÿฎ๐Ÿฒ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฑ), residents of a subdivision in Butuan City complained about the noise from a nearby school. They argued that the sounds from school activities were ruining their peace and quiet, and they wanted the school to be stopped, claiming it was an illegal nuisance.

The ๐—ฆ๐˜‚๐—ฝ๐—ฟ๐—ฒ๐—บ๐—ฒ ๐—–๐—ผ๐˜‚๐—ฟ๐˜ ๐—ฟ๐˜‚๐—น๐—ฒ๐—ฑ ๐—ถ๐—ป ๐—ณ๐—ฎ๐˜ƒ๐—ผ๐—ฟ ๐—ผ๐—ณ ๐˜๐—ต๐—ฒ ๐˜€๐—ฐ๐—ต๐—ผ๐—ผ๐—น, explaining that not every noisy or annoying activity is a legal nuisance. Since the school was a legitimate institution that took steps to control its noise levels, its presence did not violate the law. The Court reminded us that the ๐—น๐—ฒ๐—ด๐—ฎ๐—น ๐˜€๐˜†๐˜€๐˜๐—ฒ๐—บ ๐—ฑ๐—ผ๐—ฒ๐˜€ ๐—ป๐—ผ๐˜ ๐—ฝ๐˜‚๐—ป๐—ถ๐˜€๐—ต ๐—ฎ๐—ฐ๐˜๐—ถ๐˜ƒ๐—ถ๐˜๐—ถ๐—ฒ๐˜€ ๐—ท๐˜‚๐˜€๐˜ ๐—ฏ๐—ฒ๐—ฐ๐—ฎ๐˜‚๐˜€๐—ฒ ๐˜€๐—ผ๐—บ๐—ฒ๐—ผ๐—ป๐—ฒ ๐—ถ๐˜€ ๐—ฎ๐—ป๐—ป๐—ผ๐˜†๐—ฒ๐—ฑ; for something to be a nuisance, there must be proof of real, unreasonable harm, not just simple inconvenience.

 #๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„  #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ: ๐—ฆ๐—– ๐—”๐—ณ๐—ณ๐—ถ๐—ฟ๐—บ๐˜€ ๐—–๐˜†๐—ฏ๐—ฒ๐—ฟ ๐—Ÿ๐—ถ๐—ฏ๐—ฒ๐—น ๐—ฃ๐—ฟ๐—ฒ๐˜€๐—ฐ๐—ฟ๐—ถ๐—ฏ๐—ฒ๐˜€ ๐—ข๐—ป๐—ฒ ๐—ฌ๐—ฒ๐—ฎ๐—ฟ ๐—ณ๐—ฟ๐—ผ๐—บ ๐——๐—ถ๐˜€๐—ฐ๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐˜†In the recent case of ๐—–๐—ฎ๐˜‚๐˜€๐—ถ๐—ป๐—ด ๐˜ƒ๐˜€....
21/04/2026

#๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ #๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ: ๐—ฆ๐—– ๐—”๐—ณ๐—ณ๐—ถ๐—ฟ๐—บ๐˜€ ๐—–๐˜†๐—ฏ๐—ฒ๐—ฟ ๐—Ÿ๐—ถ๐—ฏ๐—ฒ๐—น ๐—ฃ๐—ฟ๐—ฒ๐˜€๐—ฐ๐—ฟ๐—ถ๐—ฏ๐—ฒ๐˜€ ๐—ข๐—ป๐—ฒ ๐—ฌ๐—ฒ๐—ฎ๐—ฟ ๐—ณ๐—ฟ๐—ผ๐—บ ๐——๐—ถ๐˜€๐—ฐ๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐˜†

In the recent case of ๐—–๐—ฎ๐˜‚๐˜€๐—ถ๐—ป๐—ด ๐˜ƒ๐˜€. ๐—ฃ๐—ฒ๐—ผ๐—ฝ๐—น๐—ฒ, ๐—š.๐—ฅ. ๐—ก๐—ผ. ๐Ÿฎ๐Ÿฑ๐Ÿด๐Ÿฑ๐Ÿฎ๐Ÿฐ, ๐—”๐—ฝ๐—ฟ๐—ถ๐—น ๐Ÿด, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ, the Supreme Court ๐—ฎ๐—ณ๐—ณ๐—ถ๐—ฟ๐—บ๐—ฒ๐—ฑ that the prescriptive period of cyber libel starts ๐˜‚๐—ฝ๐—ผ๐—ป ๐˜๐—ต๐—ฒ ๐—ฑ๐—ถ๐˜€๐—ฐ๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐˜† of the libelous post as expressly provided under ๐˜™๐˜ถ๐˜ญ๐˜ฆ 91 ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜™๐˜ฆ๐˜ท๐˜ช๐˜ด๐˜ฆ๐˜ฅ ๐˜—๐˜ฆ๐˜ฏ๐˜ข๐˜ญ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ. The High Court ๐—ฑ๐—ฒ๐—ป๐—ถ๐—ฒ๐—ฑ Causingโ€™s argument that the prescription for cyber libel should start from the publication date because online posts are more widespread compared to traditional forms of publication, and the OSGโ€™s contention of 15 years under the ๐˜Š๐˜บ๐˜ฃ๐˜ฆ๐˜ณ๐˜ค๐˜ณ๐˜ช๐˜ฎ๐˜ฆ ๐˜—๐˜ณ๐˜ฆ๐˜ท๐˜ฆ๐˜ฏ๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ˆ๐˜ค๐˜ต.

It ruled that cyber libel is not a separate crime, but rather libel committed through a computer system. The fact that the said ๐˜ˆ๐˜ค๐˜ต imposes a higher penalty does not imply that its prescriptive period should be extended beyond that of traditional libel.

Moreover, it ๐—ฟ๐—ฒ๐—ท๐—ฒ๐—ฐ๐˜๐—ฒ๐—ฑ the idea that an online publication automatically implies the offended party is presumed to have seen the post. Unlike documents recorded in a public registry, social media posts are not always accessible because their visibility depends on privacy settings, internet access, and social media connections.

Hence, the Supreme Court affirmed its previous ruling that cyber libel prescribes one (1) year from the discovery.

Stay tuned for more legal updates!

โ€‹โ€‹โ€‹ โ€‹โ€‹ โ€‹โ€‹

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