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We are a full-service law firm handling Litigation (Civil, Criminal, & Corporate), Notarization, Real Estate Transfer and Estate Tax, Family Law, Labor Law, Immigration, 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‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ  #๐‹๐ž๐ ๐š๐ฅ๐”๐ฉ๐๐š๐ญ๐ž: ๐’๐‚ ๐€๐Ÿ๐Ÿ๐ข๐ซ๐ฆ๐ฌ ๐€๐›๐š๐ง๐๐จ๐ง๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐’๐ž๐œ๐จ๐ง๐ ๐๐ฅ๐š๐œ๐ž๐ซ ๐‘๐ฎ๐ฅ๐žIn a Resolution dated 26 August 2026, the Supr...
14/09/2026

#๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ #๐‹๐ž๐ ๐š๐ฅ๐”๐ฉ๐๐š๐ญ๐ž: ๐’๐‚ ๐€๐Ÿ๐Ÿ๐ข๐ซ๐ฆ๐ฌ ๐€๐›๐š๐ง๐๐จ๐ง๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐’๐ž๐œ๐จ๐ง๐ ๐๐ฅ๐š๐œ๐ž๐ซ ๐‘๐ฎ๐ฅ๐ž

In a Resolution dated 26 August 2026, the Supreme Court affirmed its earlier ruling in ๐˜‹๐˜ข๐˜ต๐˜ถ ๐˜—๐˜ข๐˜น ๐˜ˆ๐˜ญ๐˜ช ๐˜š. ๐˜”๐˜ข๐˜ฏ๐˜จ๐˜ถ๐˜ฅ๐˜ข๐˜ฅ๐˜ข๐˜ต๐˜ถ ๐˜ท. ๐˜Š๐˜–๐˜”๐˜Œ๐˜“๐˜Œ๐˜Š, ๐˜Ž.๐˜™. ๐˜•๐˜ฐ๐˜ด. 260219 & 260231, abandoning the second placer rule. The โ€œsecond placer ruleโ€ is the practice of declaring the candidate who got the next highest number of votes the winner when the candidate who got the most votes is later disqualified or found ineligible.

The High Court reiterated that there is no legal basis for automatically declaring the second placer as the winner when the candidate who obtained the most votes is subsequently disqualified or found ineligible. The Court explained that if the candidate who was elected is later determined to be ineligible to assume or continue in office, the resulting vacancy is treated as a permanent vacancy. For local elective positions governed by the Local Government Code (LGC), the vacancy must therefore be filled pursuant to the statutory rules on succession, rather than by transferring the position to the defeated candidate who received the next highest number of votes. Thus, when the Governor cannot assume or continue in office, the Vice-Governor succeeds to the governorship for the unexpired portion of the term.

The Court likewise made clear that its ruling concerns local elective positions covered by the LGC. It did not resolve whether the so-called second placer rule applies to national elective positions, nor did it determine how succession operates in such cases, because those questions were not directly presented for the Courtโ€™s resolution.

Finally, the Court stated that the ruling extends to cases that remain pending. It emphasized that a candidate who finished second in an election does not acquire a vested right to assume the position simply because the winning candidate is later disqualified. The reason is straightforward: the second placer did not receive the electorateโ€™s mandate and therefore cannot be treated as the peopleโ€™s chosen candidate.

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๐˜๐Ž๐” ๐Œ๐€๐ƒ๐„ ๐ˆ๐“ ๐“๐Ž ๐“๐‡๐„ ๐…๐ˆ๐๐ˆ๐’๐‡ ๐‹๐ˆ๐๐„.The ๐๐š๐ซ ๐„๐ฑ๐š๐ฆ tested more than what you knowโ€”it tested your courage, discipline, and resol...
13/09/2026

๐˜๐Ž๐” ๐Œ๐€๐ƒ๐„ ๐ˆ๐“ ๐“๐Ž ๐“๐‡๐„ ๐…๐ˆ๐๐ˆ๐’๐‡ ๐‹๐ˆ๐๐„.

The ๐๐š๐ซ ๐„๐ฑ๐š๐ฆ tested more than what you knowโ€”it tested your courage, discipline, and resolve. Today, you can finally breathe. Rest. Celebrate. You earned this moment. Conducto Law Office proudly congratulates all the ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ” ๐๐š๐ซ ๐„๐ฑ๐š๐ฆ ๐ญ๐š๐ค๐ž๐ซ๐ฌ for the grit and determination it took to get here.

As Bar Chairman Justice Gaerlan said, โ€œ๐˜ธ๐˜ฆ ๐˜ฉ๐˜ข๐˜ท๐˜ฆ ๐˜ฏ๐˜ฐ ๐˜ฐ๐˜ต๐˜ฉ๐˜ฆ๐˜ณ ๐˜ฑ๐˜ณ๐˜ข๐˜บ๐˜ฆ๐˜ณ ๐˜ต๐˜ฉ๐˜ข๐˜ฏ ๐˜ง๐˜ฐ๐˜ณ ๐˜บ๐˜ฐ๐˜ถ ๐˜ต๐˜ฐ ๐˜ข๐˜ต๐˜ต๐˜ข๐˜ช๐˜ฏ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ด๐˜ถ๐˜ค๐˜ค๐˜ฆ๐˜ด๐˜ด ๐˜บ๐˜ฐ๐˜ถ ๐˜ฉ๐˜ข๐˜ท๐˜ฆ ๐˜บ๐˜ฆ๐˜ข๐˜ณ๐˜ฏ๐˜ฆ๐˜ฅ ๐˜ง๐˜ฐ๐˜ณ.โ€

๐‚๐จ๐ง๐ ๐ซ๐š๐ญ๐ฎ๐ฅ๐š๐ญ๐ข๐จ๐ง๐ฌ, ๐Ÿ๐ฎ๐ญ๐ฎ๐ซ๐ž ๐€๐ญ๐ญ๐จ๐ซ๐ง๐ž๐ฒ๐ฌ! ๐˜๐จ๐ฎ๐ซ ๐ฃ๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐ก๐š๐ฌ ๐›๐ซ๐จ๐ฎ๐ ๐ก๐ญ ๐ฒ๐จ๐ฎ ๐ญ๐ก๐ข๐ฌ ๐Ÿ๐š๐ซ. ๐Œ๐š๐ฒ ๐ข๐ญ ๐ฌ๐จ๐จ๐ง ๐›๐ซ๐ข๐ง๐  ๐ฒ๐จ๐ฎ ๐ญ๐จ ๐ญ๐ก๐ž ๐๐š๐ซ.

 #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‚ ๐‚๐ฅ๐š๐ซ๐ข๐Ÿ๐ข๐ž๐ฌ ๐‘๐ฎ๐ฅ๐ž๐ฌ ๐จ๐ง ๐’๐ž๐ซ๐ฏ๐ข๐œ๐ž ๐จ๐Ÿ ๐๐จ๐ญ๐ข๐œ๐ž ๐จ๐Ÿ ๐ƒ๐ข๐ฌ๐ก๐จ๐ง๐จ๐ซ ๐ข๐ง ๐๐จ๐ฎ๐ง๐œ๐ข๐ง๐  ๐‚๐ก๐ž๐œ๐ค ๐‚๐š๐ฌ๐ž๐ฌ, ๐€๐ฅ๐ฅ๐จ๐ฐ๐ฌ ๐„๐ฅ๐ž...
11/09/2026

#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‚ ๐‚๐ฅ๐š๐ซ๐ข๐Ÿ๐ข๐ž๐ฌ ๐‘๐ฎ๐ฅ๐ž๐ฌ ๐จ๐ง ๐’๐ž๐ซ๐ฏ๐ข๐œ๐ž ๐จ๐Ÿ ๐๐จ๐ญ๐ข๐œ๐ž ๐จ๐Ÿ ๐ƒ๐ข๐ฌ๐ก๐จ๐ง๐จ๐ซ ๐ข๐ง ๐๐จ๐ฎ๐ง๐œ๐ข๐ง๐  ๐‚๐ก๐ž๐œ๐ค ๐‚๐š๐ฌ๐ž๐ฌ, ๐€๐ฅ๐ฅ๐จ๐ฐ๐ฌ ๐„๐ฅ๐ž๐œ๐ญ๐ซ๐จ๐ง๐ข๐œ ๐’๐ž๐ซ๐ฏ๐ข๐œ๐ž ๐€๐ฅ๐ฅ๐จ๐ฐ๐ž๐ ๐ข๐ง ๐๐ ๐Ÿ๐Ÿ ๐‚๐š๐ฌ๐ž๐ฌ

In the case of ๐‚๐š๐ซ๐ฅ๐จ๐ฌ ๐ฏ. ๐๐ž๐จ๐ฉ๐ฅ๐ž, ๐†.๐‘. ๐๐จ. ๐Ÿ๐Ÿ•๐Ÿ•๐ŸŽ๐Ÿ’๐Ÿ•, (๐€๐ฉ๐ซ๐ข๐ฅ ๐Ÿ๐Ÿ“, ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”), the Supreme Court has ruled that a notice of dishonor for bouncing checks under Batas Pambansa Blg. 22 (Bouncing Checks Law) may now be validly served and proven digitally through electronic communications such as email and text messages or messaging apps.

Here, the Spouses Carlos purchased tires from Tire Star, Inc. on installment and issued six postdated checks totaling โ‚ฑ609,972.58. When deposited, all six checks were dishonored because the bank account had already been closed. Tire Starโ€™s messenger personally brought the notice of dishonor and demand letter to the spousesโ€™ business establishment, but the spouses allegedly refused to receive it and instead instructed their employee to accept and sign for it. Despite the notice, they neither paid the checks nor arranged for their payment within five banking days.

The Supreme Court ruled that a mere denial of receipt cannot overcome affirmative evidence of service, particularly the messengerโ€™s testimony and Affidavit of Proof of Service. The Court formally recognized and standardized service of the notice of dishonor through electronic messaging apps and email, provided certain safeguards are met: (1) Proper authentication and preservation of exported chat histories, screenshots, or read receipts; (2) A mandatory affidavit of service detailing the date, time, and manner of electronic transmission; and (3) the burden remains on the drawer to prove it was physically impossible to receive the message, rather than merely ignoring or denying the electronic notification.

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 #๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ  #๐–๐จ๐ซ๐๐Ž๐Ÿ๐“๐ก๐ž๐–๐ž๐ž๐ค: ๐…๐จ๐ซ๐ž๐ข๐ ๐ง ๐ƒ๐ข๐ฏ๐จ๐ซ๐œ๐ž ๐ƒ๐ž๐œ๐ซ๐ž๐žUnder Article 26 (2) of the Family Code, where a marriage between ...
09/09/2026

#๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ #๐–๐จ๐ซ๐๐Ž๐Ÿ๐“๐ก๐ž๐–๐ž๐ž๐ค: ๐…๐จ๐ซ๐ž๐ข๐ ๐ง ๐ƒ๐ข๐ฏ๐จ๐ซ๐œ๐ž ๐ƒ๐ž๐œ๐ซ๐ž๐ž

Under Article 26 (2) of the Family Code, where a marriage between a Filipino citizen and a foreigner is validly celebrated and ๐—ฎ ๐—ฑ๐—ถ๐˜ƒ๐—ผ๐—ฟ๐—ฐ๐—ฒ ๐—ถ๐˜€ ๐˜๐—ต๐—ฒ๐—ฟ๐—ฒ๐—ฎ๐—ณ๐˜๐—ฒ๐—ฟ ๐˜ƒ๐—ฎ๐—น๐—ถ๐—ฑ๐—น๐˜† ๐—ผ๐—ฏ๐˜๐—ฎ๐—ถ๐—ป๐—ฒ๐—ฑ ๐—ฎ๐—ฏ๐—ฟ๐—ผ๐—ฎ๐—ฑ by the alien spouse capacitating him or her to remarry, the Filipino spouse shall have capacity to remarry under Philippine law.

A Philippine court, however, must first recognize the foreign divorce decree upon filing of a proper petition before it becomes valid and binding. Once judicially recognized, this allows the Filipino spouse to remarry. Meanwhile, the Manalo doctrine (G.R. No. 221029, April 24, 2018) now allows the Filipino spouse to obtain the divorce abroad. In other words, the divorce may be recognized ๐˜„๐—ต๐—ฒ๐˜๐—ต๐—ฒ๐—ฟ ๐—ถ๐˜ ๐˜„๐—ฎ๐˜€ ๐˜๐—ต๐—ฒ ๐—ณ๐—ผ๐—ฟ๐—ฒ๐—ถ๐—ด๐—ป ๐˜€๐—ฝ๐—ผ๐˜‚๐˜€๐—ฒ ๐—ผ๐—ฟ ๐˜๐—ต๐—ฒ ๐—™๐—ถ๐—น๐—ถ๐—ฝ๐—ถ๐—ป๐—ผ ๐˜„๐—ต๐—ผ ๐—ณ๐—ถ๐—น๐—ฒ๐—ฑ ๐—ณ๐—ผ๐—ฟ ๐—ถ๐˜, so long as ๐˜๐—ต๐—ฒ ๐—ฑ๐—ถ๐˜ƒ๐—ผ๐—ฟ๐—ฐ๐—ฒ ๐—ถ๐˜€ ๐˜ƒ๐—ฎ๐—น๐—ถ๐—ฑ under the foreign spouseโ€™s law.

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    ๐‡๐จ๐ฅ๐ ๐ƒ๐ž๐ฉ๐š๐ซ๐ญ๐ฎ๐ซ๐ž ๐Ž๐ซ๐๐ž๐ซ๐ฌThe issuance by a court of a hold departure order (HDO) is a valid restriction on an accused's ...
07/09/2026

๐‡๐จ๐ฅ๐ ๐ƒ๐ž๐ฉ๐š๐ซ๐ญ๐ฎ๐ซ๐ž ๐Ž๐ซ๐๐ž๐ซ๐ฌ

The issuance by a court of a hold departure order (HDO) is a valid restriction on an accused's right to travel. This is in line with the court's inherent power to effectuate the exercise of its jurisdiction.

In the case of ๐…๐š๐ฎ๐ฌ๐ญ๐ข๐ง๐ž ๐…๐ž๐ฅ๐ข๐ณ ๐€๐›๐š๐ ๐ฏ๐ฌ. ๐๐ž๐จ๐ฉ๐ฅ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž๐ฌ, ๐ž๐ญ ๐š๐ฅ., ๐†.๐‘. ๐๐จ. ๐Ÿ๐Ÿ“๐Ÿ”๐Ÿ‘๐Ÿ๐ŸŽ. ๐‰๐š๐ง๐ฎ๐š๐ซ๐ฒ ๐Ÿ๐Ÿ‘, ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”, it was explained that upon the filing of the application, the RTC judge shall personally examine under oath or affirmation, in the form of searching questions and answers in writing, the applicant and witnesses he or she may produce on facts personally known to them and attaching to the record their sworn statement. If the judge finds that probable cause exists, and there is high probability that the respondent will depart from the Philippines to evade arrest and prosecution of the crime against them, the Precautionary Hold Departure Order (PHDO) shall be issued and the Bureau of Immigration shall be directed to hold and prevent the departure of the respondent at any Philippine airport or port. Otherwise, the judge shall order the dismissal of the application.

Since the finding of probable cause by the judge for the purpose of issuance of PHDO is solely based on the complaint, it shall be without prejudice to the resolution of the prosecutor of the criminal complaint. If the prosecutor dismisses the complaint for lack of probable cause, the respondent may use the dismissal as a ground for the lifting of the PHDO. However, if the prosecutor finds probable cause and files the Information, the case with the RTC that issued the PHDO, on motion of the prosecutor, shall be consolidated with the RTC where the Information is filed.

What the Rule restricts, through the valid issuance of a PHDO, is the respondent's ability to leave the country and nothing else. It is limited to the ability of an individual, who is suspected of committing a crime punishable by an afflictive penalty and has a high propensity to leave the country and avoid the impending criminal proceedings against him or her, to travel abroad. At any rate, the Rule provides that a respondent who has been issued a PHDO against him or her is not without any remedy.

The respondent may file a motion to lift the PHDO if the grounds for the issuance have already ceased, i.e., the criminal complaints have been dismissed by the prosecutor or that the circumstances show that he or she is not a flight risk. Likewise, the RTC may temporarily allow the respondent to travel abroad notwithstanding that a PHDO has been issued if it is shown that the respondent's travel is based on meritorious grounds and that, as a measure of security, the respondent posted a bond.

Again, an individual's right to travel is not absolute. It can be circumscribed by constitutional, statutory and inherent limitations. In deciding whether an individual can leave the Philippines, "the [C]ourt must delicately balance, on the one hand, the right of the accused to the presumption of his innocence and the exercise of his fundamental rights, and on the other hand, the interest of the State to ensure that the accused will be ready to serve or suffer the penalty should he [or she] be eventually found liable for the crime charged."

With the issuance of the Rule on PHDO, the Court has provided for a mechanism by which the courts can properly balance these interests, albeit applicable to individuals suspected of committing an offense, under an orderly and nuanced procedure with transparent standards and practical remedies available to the parties concerned.

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๐–๐ข๐ฌ๐ก๐ข๐ง๐  ๐ญ๐ก๐ž ๐€๐ฅ๐ฅ ๐๐ž๐ฌ๐ญ ๐ญ๐จ ๐จ๐ฎ๐ซ ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ” ๐๐š๐ซ ๐„๐ฑ๐š๐ฆ๐ข๐ง๐ž๐ž๐ฌ! โš–๏ธโœจThe long hours of studying, and months of preparation have brought yo...
06/09/2026

๐–๐ข๐ฌ๐ก๐ข๐ง๐  ๐ญ๐ก๐ž ๐€๐ฅ๐ฅ ๐๐ž๐ฌ๐ญ ๐ญ๐จ ๐จ๐ฎ๐ซ ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ” ๐๐š๐ซ ๐„๐ฑ๐š๐ฆ๐ข๐ง๐ž๐ž๐ฌ! โš–๏ธโœจ

The long hours of studying, and months of preparation have brought you all to this defining moment. To every single examinee stepping into the exam halls, may you be reminded that your hard work, earnest efforts, and discipline has built the foundation for this day.

Conducto Law is cheering you on and wishing you sharp minds and peace of mind throughout the bar week. Padayon, future Attorneys! Claim the dot!

 #๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ  #๐–๐จ๐ซ๐๐Ž๐Ÿ๐“๐ก๐ž๐–๐ž๐ž๐ค: ๐‘ฉ๐’‚๐’„๐’Œ๐’˜๐’‚๐’ˆ๐’†๐’”Backwages refer to the total compensation, including allowances and regular ben...
02/09/2026

#๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ #๐–๐จ๐ซ๐๐Ž๐Ÿ๐“๐ก๐ž๐–๐ž๐ž๐ค: ๐‘ฉ๐’‚๐’„๐’Œ๐’˜๐’‚๐’ˆ๐’†๐’”

Backwages refer to the total compensation, including allowances and regular benefits, that an illegally dismissed employee should have earned.

Under Article 294 of the Labor Code and in the case of ๐‘ณ๐’๐’‘๐’†๐’› ๐‘บ๐’–๐’ˆ๐’‚๐’“ ๐‘ช๐’๐’“๐’‘๐’๐’“๐’‚๐’•๐’Š๐’๐’ ๐’—๐’”. ๐‘น๐’๐’Ž๐’†๐’ ๐‘ท๐’†๐’“๐’“๐’Š๐’, ๐‘ฑ๐’“., ๐’†๐’• ๐’‚๐’., ๐‘ฎ.๐‘น. ๐‘ต๐’. 260447, ๐‘ญ๐’†๐’ƒ๐’“๐’–๐’‚๐’“๐’š 5, 2026, the employer shall not terminate the services of an employee except for a just cause or when authorized by this Title. An employee who is unjustly dismissed from work shall be entitled to reinstatement without loss of seniority rights and other privileges and to his full backwages, inclusive of allowances, and to his [or her} other benefits or their monetary equivalent computed from the time his [or her] compensation was withheld from him up to the time of his actual reinstatement.

Jurisprudence further holds that illegally dismissed employees are deemed to have not left their employment. Thus, they are entitled to all rights and privileges that accrue to them from the said employment.

Recently, our Senior Partner ๐€๐ญ๐ญ๐ฒ. ๐‘๐š๐ฆ๐จ๐ง ๐“. ๐‚๐จ๐ง๐๐ฎ๐œ๐ญ๐จ ๐ˆ๐ˆ as well as our Associate Lawyer, ๐€๐ญ๐ญ๐ฒ. ๐‰๐ž๐ฌ๐ฌ ๐‚๐จ๐ง๐ฏ๐จ๐œ๐š๐ซ, participat...
01/09/2026

Recently, our Senior Partner ๐€๐ญ๐ญ๐ฒ. ๐‘๐š๐ฆ๐จ๐ง ๐“. ๐‚๐จ๐ง๐๐ฎ๐œ๐ญ๐จ ๐ˆ๐ˆ as well as our Associate Lawyer, ๐€๐ญ๐ญ๐ฒ. ๐‰๐ž๐ฌ๐ฌ ๐‚๐จ๐ง๐ฏ๐จ๐œ๐š๐ซ, participated in the public consultation convened by the Quezon City Council, led by Majority Floor Leader Councilor Aly Medalla, to discuss the proposed Comprehensive Parking System Ordinance for Quezon City.

๐‚๐จ๐ง๐๐ฎ๐œ๐ญ๐จ ๐‹๐š๐ฐ served as a legal consultant, contributing legal insights to the proposed framework for a more orderly, systematic, and responsible management of parking in public spaces, roads, and streets across Quezon City.

Among the matters discussed were the establishment of standardized parking fees, with a proposed sharing arrangement between the City Government and the barangays, as well as measures to promote safer and wider sidewalks, improved pedestrian access, clear and fair parking regulations, and stronger protection against illegal parking.

The public hearing emphasized the important role of barangays, particularly those within identified growth areas, as partners in the effective implementation of the proposed ordinance.

Conducto Law is honored to contribute its legal expertise to initiatives that promote safer roads, better-organized public spaces, and more effective local governance in Quezon City.

As we commemorate the bravery, courage, and sacrifices of all Filipino heroes this ๐๐š๐ญ๐ข๐จ๐ง๐š๐ฅ ๐‡๐ž๐ซ๐จ๐ž๐ฌ ๐ƒ๐š๐ฒ, ๐‚๐จ๐ง๐๐ฎ๐œ๐ญ๐จ ๐‹๐š๐ฐ ๐Ž๐Ÿ๐Ÿ...
31/08/2026

As we commemorate the bravery, courage, and sacrifices of all Filipino heroes this ๐๐š๐ญ๐ข๐จ๐ง๐š๐ฅ ๐‡๐ž๐ซ๐จ๐ž๐ฌ ๐ƒ๐š๐ฒ, ๐‚๐จ๐ง๐๐ฎ๐œ๐ญ๐จ ๐‹๐š๐ฐ ๐Ž๐Ÿ๐Ÿ๐ข๐œ๐ž will be closed on Monday, August 31, 2026. Our normal operating hours will resume on September 1, 2026, Monday, from 9:00 a.m. to 4:30 p.m.

For urgent legal matters during the holiday, email us, and weโ€™ll attend to your concerns promptly upon our return. Thank you for your continued trust.

๐‘€๐‘Ž๐‘๐‘ขโ„Ž๐‘Ž๐‘ฆ ๐‘Ž๐‘›๐‘” ๐‘Ž๐‘ก๐‘–๐‘›๐‘” ๐‘š๐‘”๐‘Ž ๐‘๐‘Ž๐‘ฆ๐‘Ž๐‘›๐‘–!

๐‚๐Ž๐”๐‹๐ƒ ๐˜๐Ž๐”๐‘ ๐‚๐Ž๐Œ๐๐€๐๐˜ ๐๐„ ๐Ž๐ ๐“๐‡๐„ ๐๐ˆ๐‘โ€™๐’ ๐๐„๐—๐“ ๐€๐”๐ƒ๐ˆ๐“ ๐‹๐ˆ๐’๐“?The BIR has introduced significant changes to its audit program under...
28/08/2026

๐‚๐Ž๐”๐‹๐ƒ ๐˜๐Ž๐”๐‘ ๐‚๐Ž๐Œ๐๐€๐๐˜ ๐๐„ ๐Ž๐ ๐“๐‡๐„ ๐๐ˆ๐‘โ€™๐’ ๐๐„๐—๐“ ๐€๐”๐ƒ๐ˆ๐“ ๐‹๐ˆ๐’๐“?

The BIR has introduced significant changes to its audit program under Revenue Memorandum Order No. 22-2026.

Join us for a practical two-hour webinar covering:

โ€ข How taxpayers are selected for audit
โ€ข Mandatory audit cases and priority risk indicators
โ€ข The scope and limits of an eLA, Tax Verification Notice, and Mission Order
โ€ข New procedures for representatives, audit venues, document submissions, and discrepancy meetings
โ€ข Revalida or โ€œaudit of auditors,โ€ examiner accountability, and taxpayer safeguards
โ€ข Practical steps to prepare your business for a possible BIR examination

DATE: Thursday, September 10, 2026
TIME: 2:00 PMโ€“4:00 PM
FORMAT: Live Online Webinar
REGISTRATION FEE: PHP 450 per participant

Resource Speaker:
Atty. Abrahm A. Apepe
CPA-Lawyer | Conducto Law Office

Participants will receive a BIR Audit Readiness Checklist for their internal compliance review.

Register here:
https://forms.cloud.microsoft/r/pkvFzWc8aY

Additional schedules may be opened depending on demand.

Limited slots are available. Register early to reserve your slot.

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