Landicho and Cata-al Law Offices

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🍊❓𝙁𝙧𝙤𝙢 “𝙊𝙧𝙖𝙣𝙜𝙚” 𝙩𝙤 “𝙎𝙝𝙖𝙧𝙢𝙖𝙞𝙣𝙚”: 𝘾𝙖𝙣 𝙖 𝙥𝙚𝙧𝙨𝙤𝙣 𝙘𝙝𝙖𝙣𝙜𝙚 𝙩𝙝𝙚𝙞𝙧 𝙜𝙞𝙫𝙚𝙣 𝙣𝙖𝙢𝙚 𝙨𝙞𝙢𝙥𝙡𝙮 𝙗𝙚𝙘𝙖𝙪𝙨𝙚 𝙩𝙝𝙚𝙮 𝙣𝙤 𝙡𝙤𝙣𝙜𝙚𝙧 𝙡𝙞𝙠𝙚 𝙞𝙩?A “𝙣𝙖𝙢𝙚 is a ...
02/06/2026

🍊❓𝙁𝙧𝙤𝙢 “𝙊𝙧𝙖𝙣𝙜𝙚” 𝙩𝙤 “𝙎𝙝𝙖𝙧𝙢𝙖𝙞𝙣𝙚”: 𝘾𝙖𝙣 𝙖 𝙥𝙚𝙧𝙨𝙤𝙣 𝙘𝙝𝙖𝙣𝙜𝙚 𝙩𝙝𝙚𝙞𝙧 𝙜𝙞𝙫𝙚𝙣 𝙣𝙖𝙢𝙚 𝙨𝙞𝙢𝙥𝙡𝙮 𝙗𝙚𝙘𝙖𝙪𝙨𝙚 𝙩𝙝𝙚𝙮 𝙣𝙤 𝙡𝙤𝙣𝙜𝙚𝙧 𝙡𝙞𝙠𝙚 𝙞𝙩?

A “𝙣𝙖𝙢𝙚 is a word or combination of words by which he is known and identified, and distinguished from others, for the convenience of the world at large in addressing him, or in speaking of or dealing with him”.

Under the Philippine laws, the Courts may allow change of given name through a Petition for change of name under Rule 103 of the Rules of Court provided that the following grounds are present:

✅ when the name is ridiculous, dishonorable or extremely difficult to write or pronounce;
✅ when the change results as a legal consequence of legitimation or adoption;
✅ when the change will avoid confusion;
✅ when one has continuously used and been known since childhood by a Filipino name and was unaware of alien parentage;
✅when the change is based on a sincere desire to adopt a Filipino name to erase signs of former alienage, all in good faith and without prejudice to anybody; and
✅ when the surname causes embarrassment and there is no showing that the desired change of name was for a fraudulent purpose or that the change of name would prejudice public interest.

Furthermore, the Supreme Court notes that changing of name is not a matter of right but a privilege, thus “𝘵𝘩𝘦𝘳𝘦 𝘮𝘶𝘴𝘵 𝘣𝘦 𝘢 𝙥𝙧𝙤𝙥𝙚𝙧 𝙖𝙣𝙙 𝙘𝙤𝙢𝙥𝙚𝙡𝙡𝙞𝙣𝙜 𝙧𝙚𝙖𝙨𝙤𝙣 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘤𝘩𝘢𝘯𝘨𝘦 𝘢𝘯𝘥 𝙥𝙧𝙤𝙤𝙛 𝙩𝙝𝙖𝙩 𝙩𝙝𝙚 𝙥𝙚𝙧𝙨𝙤𝙣 𝙧𝙚𝙦𝙪𝙚𝙨𝙩𝙞𝙣𝙜 𝙬𝙞𝙡𝙡 𝙗𝙚 𝙥𝙧𝙚𝙟𝙪𝙙𝙞𝙘𝙚𝙙 𝙗𝙮 𝙩𝙝𝙚 𝙪𝙨𝙚 𝙤𝙛 𝙝𝙞𝙨 𝙤𝙛𝙛𝙞𝙘𝙞𝙖𝙡 𝙣𝙖𝙢𝙚”.

⚖️ 𝘚𝘰, 𝘤𝘢𝘯 𝘵𝘩𝘦 𝘯𝘢𝘮𝘦 "𝙊𝙧𝙖𝙣𝙜𝙚"𝘣𝘦𝘤𝘰𝘮𝘦 "𝙎𝙝𝙖𝙧𝙢𝙖𝙞𝙣𝙚"?

ᴘᴇʀʜᴀᴘꜱ. However, one cannot simply change a name simply because of personal preference of another name. As discussed, the law requires more than that–the existence of legally recognized grounds and a proper and compelling reason, including proof that the continued use of the official name would be prejudicial.

𝐑𝐞𝐟𝐞𝐫𝐞𝐧𝐜𝐞:

Rule 103 of the Rules of Court;
Santos vs. Republic, G.R. No. 250520, 5 May 2021.

𝘕𝘦𝘦𝘥 𝘭𝘦𝘨𝘢𝘭 𝘢𝘴𝘴𝘪𝘴𝘵𝘢𝘯𝘤𝘦? 𝘚𝘦𝘯𝘥 𝘶𝘴 𝘢 𝘮𝘦𝘴𝘴𝘢𝘨𝘦, 𝘢𝘯𝘥 𝘸𝘦'𝘭𝘭 𝘣𝘦 𝘩𝘢𝘱𝘱𝘺 𝘵𝘰 𝘩𝘦𝘭𝘱. ✉️😃😉

29/05/2026

Court said: Give it back!
Recovery of possession of property granted in favor of client. 🥰💕

06/04/2026

𝟵 𝗱𝗮𝘆𝘀 𝗹𝗲𝗳𝘁 before the April 15, 2026 Annual Income Tax filing and payment deadline.

This is a daily reminder from the BIR to taxpayers to pay your exact 2025 Annual Income Tax on the day of filing your return. Today's guide is on the 𝗕𝗜𝗥 𝗙𝗼𝗿𝗺𝘀 & 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻 𝗙𝗶𝗹𝗶𝗻𝗴 𝗙𝗮𝗰𝗶𝗹𝗶𝘁𝗶𝗲𝘀 𝘁𝗼 𝗯𝗲 𝘂𝘀𝗲𝗱 𝗯𝘆 𝗖𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗶𝗼𝗻𝘀, 𝗣𝗮𝗿𝘁𝗻𝗲𝗿𝘀𝗵𝗶𝗽𝘀 & 𝗢𝘁𝗵𝗲𝗿 𝗡𝗼𝗻-𝗜𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀.

Avoid the rush - file and pay now!

06/04/2026

𝗕𝗜𝗥 𝗦𝗔𝗬𝗦 𝗖𝗥𝗢𝗦𝗦-𝗕𝗢𝗥𝗗𝗘𝗥 𝗦𝗘𝗥𝗩𝗜𝗖𝗘𝗦 𝗡𝗢𝗧 𝗔𝗨𝗧𝗢𝗠𝗔𝗧𝗜𝗖𝗔𝗟𝗟𝗬 𝗧𝗔𝗫𝗔𝗕𝗟𝗘 𝗜𝗡 𝗣𝗛

The Bureau of Internal Revenue (BIR) has issued a revenue memorandum circular (RMC) clarifying that income from cross-border services are not automatically subject to Philippine income tax, setting clearer guidelines for how such transactions should be assessed for income tax purposes.

The BIR’s RMC No. 024-2026 sets guidance on the proper application of earlier issuances following the Supreme Court (SC) ruling in Aces Philippines Cellular Satellite Corporation v. Commissioner of Internal Revenue, amid concerns that the rules were being applied beyond their intended scope.

As a general rule, income from services is taxed where the service is performed. While the SC ruling allows consideration of where the benefit of the service is enjoyed, or where the economic activity occurs, the BIR stressed that taxability must still be determined based on the specific facts of each case.

The circular directs revenue officers to assess service agreements as a whole and cautions against isolating a single activity as the sole basis for taxation. Any tax assessment must clearly state its legal and factual basis, in line with Section 228 of the Tax Code.

To support compliance, the BIR outlined documents that taxpayers may present during audits to show that services were performed outside the Philippines, including service contracts, proof of foreign performance, and tax residency certificates.

The issuance also clarifies that taxpayers are not required to secure a prior BIR ruling to claim the proper tax treatment of cross-border transactions, provided they can substantiate their position during assessment.

BIR Commissioner Charlito Martin R. Mendoza said the circular aims to ensure more consistent and fair application of tax rules.

“The circular ensures that both revenue officers and taxpayers apply the rules on cross-border services in line with law and jurisprudence. It reinforces our commitment to fair enforcement while providing clear guidance to taxpayers,” Mendoza said.

https://www.bir.gov.ph/2026-Revenue-Memorandum-Circulars

31/03/2026

𝗛𝗼𝗹𝘆 𝗪𝗲𝗲𝗸 𝗢𝗳𝗳𝗶𝗰𝗲 𝗦𝗰𝗵𝗲𝗱𝘂𝗹𝗲 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆:

In observance of Holy Week, please be guided by our office schedule:

🗓️ April 2 (Maundy Thursday) - CLOSED
🗓️ April 3 (Good Friday) - CLOSED

Regular operations will resume on April 4 (Saturday).

We hope everyone will take time to reflect, rest, and have meaningful moments with loved ones. 🙏🏻💜

09/03/2026

If it disrespects a woman, it’s not a compliment. 😉💜

16/02/2026
14/02/2026

All rise for love! 💘👩‍💼

Heads up 📣
22/01/2026

Heads up 📣

14/01/2026

Address

2nd Floor, Unit 1, God’s Grace, Bacoor Boulevard
Bacoor
4102

Opening Hours

Monday 8:30am - 5pm
Tuesday 8:30am - 5pm
Wednesday 8:30am - 5pm
Thursday 8:30am - 5pm
Friday 8:30am - 5pm
Saturday 8:30am - 5pm
Sunday 8:30am - 5pm

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