AMMP Law and Consultancy

02/10/2026

𝗔𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗰 𝗿𝗲𝗻𝗲𝘄𝗮𝗹 𝗻𝗴 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗽𝗲𝗿𝗺𝗶𝘁𝘀 𝗽𝗮𝗿𝗮 𝘀𝗮 𝗸𝘄𝗮𝗹𝗶𝗽𝗶𝗸𝗮𝗱𝗼𝗻𝗴 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗼𝘄𝗻𝗲𝗿𝘀, 𝗶𝘀𝗶𝗻𝘂𝘀𝘂𝗹𝗼𝗻𝗴

Para sa mga active taxpayers na patuloy na sumusunod sa mga requirements at wala sa negative list, maaaring pag-aralan ang automatic renewal ng business permits para sa mga kwalipikado at compliant na business owners.

01/10/2026

📢 𝑻𝑨𝑿𝑷𝑨𝒀𝑬𝑹𝑺, 𝑻𝑯𝑰𝑺 𝑰𝑺 𝒀𝑶𝑼𝑹 𝑪𝑯𝑨𝑵𝑪𝑬!

Have you been putting off settling your tax obligations? Take advantage of the 𝐎𝐧𝐞-𝐓𝐢𝐦𝐞 𝐀𝐛𝐚𝐭𝐞𝐦𝐞𝐧𝐭 𝐏𝐫𝐨𝐠𝐫𝐚𝐦 and get relief from applicable penalties, subject to the program’s requirements.

✨ Avail now and settle your tax obligations with ease!

📅 Available until December 31, 2026

Don’t wait until the deadline—avail of the One-Time Abatement Program today!

01/10/2026

Need to register for a BIR ORUS account?

Follow these quick and easy steps to set up your account online! 💻

Need to register for a BIR ORUS account?

Follow these quick and easy steps to set up your account online! 💻

01/10/2026

Do you need assistance in registering your business?

- DTI/SEC
- BIR
- LGU (Mayor's Permit)

You may send us direct message to assist you.

01/10/2026

Closing a business could now become faster and simpler for Philippine entrepreneurs.

Under BIR Revenue Memorandum Circular No. 47-2026, micro taxpayers with annual gross sales below P3 million are no longer subject to mandatory audits when closing their businesses. Those without open cases or outstanding liabilities can also receive tax clearance within three working days.

The reform aims to reduce the administrative burden involved in formally ending business operations.

What do business owners need to know about the new process? Read more through the article link in the comments section.

01/10/2026

Can you safely buy land just because the seller shows you a clean, shiny land title?

The Supreme Court just issued a massive warning to all property buyers. In a major property dispute, a fraudster named Carina Pinpin managed to get her hands on two lands in Angeles City owned by the deceased Spouses Ferreras.

She filed a totally fake affidavit of loss and forged a deed of sale using the signatures of the dead owners.

She then got the land registered in her name and sold it to the Manalese family for ₱750,000.00.

The Manaleses thought they were safe because they didn't see any bad warnings printed on the face of the title.

But they committed two fatal mistakes: they ignored the fact that completely different tenants were living on the land, and they never bothered to check the background history books at the Registry of Deeds.

The real administrator of the Ferreras estate sued to wipe out their titles.

The Supreme Court didn't hold back.

It completely canceled the Manaleses' titles, ruling that they were buyers in bad faith.

The Court made it clear: you can no longer just look at the front page of a title. You must execute Double Due Diligence. If you fail to inspect the background files at the Registry of Deeds and the actual condition of the land, you are on your own when fraud strikes.

Forgery creates absolutely zero rights.

📚 Spouses Manalese v. Estate of the Late Spouses Narciso and Ofelia Ferreras, G.R. No. 254046, November 25, 2024.

🖋️ Associate Justice Alfredo Benjamin S. Caguioa

01/10/2026

𝗦𝗨𝗣𝗥𝗘𝗠𝗘 𝗖𝗢𝗨𝗥𝗧 𝗖𝗟𝗔𝗥𝗜𝗙𝗜𝗘𝗦 𝗣𝗥𝗘𝗦𝗖𝗥𝗜𝗣𝗧𝗜𝗢𝗡 𝗣𝗘𝗥𝗜𝗢𝗗 𝗙𝗢𝗥 𝗖𝗬𝗕𝗘𝗥 𝗟𝗜𝗕𝗘𝗟

The Supreme Court ruled that 𝗰𝘆𝗯𝗲𝗿 𝗹𝗶𝗯𝗲𝗹 𝗽𝗿𝗲𝘀𝗰𝗿𝗶𝗯𝗲𝘀 𝗶𝗻 𝗼𝗻𝗲 𝘆𝗲𝗮𝗿 𝗳𝗿𝗼𝗺 𝗶𝘁𝘀 𝗱𝗶𝘀𝗰𝗼𝘃𝗲𝗿𝘆 𝗯𝘆 𝘁𝗵𝗲 𝗼𝗳𝗳𝗲𝗻𝗱𝗲𝗱 𝗽𝗮𝗿𝘁𝘆, 𝘁𝗵𝗲 𝗮𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝗶𝗲𝘀, 𝗼𝗿 𝘁𝗵𝗲𝗶𝗿 𝗮𝗴𝗲𝗻𝘁𝘀—𝗻𝗼𝘁 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝗱𝗮𝘁𝗲 𝘁𝗵𝗲 𝗱𝗲𝗳𝗮𝗺𝗮𝘁𝗼𝗿𝘆 𝗺𝗮𝘁𝗲𝗿𝗶𝗮𝗹 𝘄𝗮𝘀 𝗽𝗼𝘀𝘁𝗲𝗱 𝗼𝗻𝗹𝗶𝗻𝗲.

In 𝗖𝗮𝘂𝘀𝗶𝗻𝗴 𝘃. 𝗣𝗲𝗼𝗽𝗹𝗲, G.R. No. 258524 (2026), the Court held that 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟰(𝗰)(𝟰) 𝗼𝗳 𝘁𝗵𝗲 𝗖𝘆𝗯𝗲𝗿𝗰𝗿𝗶𝗺𝗲 𝗣𝗿𝗲𝘃𝗲𝗻𝘁𝗶𝗼𝗻 𝗔𝗰𝘁 does not create an entirely new form of libel for purposes of prescription. The provision refers to libel under Article 355 of the Revised Penal Code when committed through a computer system or a similar means.

The Court explained that the prescriptive period is governed by 𝗔𝗿𝘁𝗶𝗰𝗹𝗲 𝟵𝟬(𝟰) 𝗼𝗳 𝘁𝗵𝗲 𝗥𝗲𝘃𝗶𝘀𝗲𝗱 𝗣𝗲𝗻𝗮𝗹 𝗖𝗼𝗱𝗲, which provides a 𝗼𝗻𝗲-𝘆𝗲𝗮𝗿 𝗽𝗲𝗿𝗶𝗼𝗱 for offenses involving oral defamation and slander by deed, as well as libel and other similar offenses. Under 𝗔𝗿𝘁𝗶𝗰𝗹𝗲 𝟵𝟭, the period begins when the offense is discovered by the offended party, the authorities, or their agents.

The ruling rejects the view that the one-year period should be counted from the date of online publication. 𝗧𝗵𝗲 𝗰𝗼𝗻𝘁𝗿𝗼𝗹𝗹𝗶𝗻𝗴 𝗲𝘃𝗲𝗻𝘁 𝗶𝘀 𝗱𝗶𝘀𝗰𝗼𝘃𝗲𝗿𝘆—𝗻𝗼𝘁 𝗺𝗲𝗿𝗲𝗹𝘆 𝘁𝗵𝗲 𝘂𝗽𝗹𝗼𝗮𝗱𝗶𝗻𝗴 𝗼𝗿 𝗽𝗼𝘀𝘁𝗶𝗻𝗴 𝗼𝗳 𝘁𝗵𝗲 𝗮𝗹𝗹𝗲𝗴𝗲𝗱𝗹𝘆 𝗱𝗲𝗳𝗮𝗺𝗮𝘁𝗼𝗿𝘆 𝗰𝗼𝗻𝘁𝗲𝗻𝘁.

The Court also reiterated that 𝗰𝘆𝗯𝗲𝗿 𝗹𝗶𝗯𝗲𝗹 𝗶𝘀 𝗻𝗼𝘁 𝘄𝗵𝗼𝗹𝗹𝘆 𝗶𝗻𝗱𝗲𝗽𝗲𝗻𝗱𝗲𝗻𝘁 𝗼𝗳 𝗼𝗿𝗱𝗶𝗻𝗮𝗿𝘆 𝗹𝗶𝗯𝗲𝗹. Rather, the Cybercrime Prevention Act recognizes the use of a computer system or information and communications technology as the means by which libel is committed. The underlying offense remains libel under the Revised Penal Code.

The ruling is significant for both complainants and accused persons in online defamation cases. 𝗖𝗼𝗺𝗽𝗹𝗮𝗶𝗻𝗮𝗻𝘁𝘀 𝗺𝘂𝘀𝘁 𝗲𝘀𝘁𝗮𝗯𝗹𝗶𝘀𝗵 𝘄𝗵𝗲𝗻 𝘁𝗵𝗲 𝗮𝗹𝗹𝗲𝗴𝗲𝗱𝗹𝘆 𝗱𝗲𝗳𝗮𝗺𝗮𝘁𝗼𝗿𝘆 𝗺𝗮𝘁𝗲𝗿𝗶𝗮𝗹 𝘄𝗮𝘀 𝗱𝗶𝘀𝗰𝗼𝘃𝗲𝗿𝗲𝗱, while 𝗮𝗰𝗰𝘂𝘀𝗲𝗱 𝗽𝗲𝗿𝘀𝗼𝗻𝘀 𝗺𝗮𝘆 𝗶𝗻𝘃𝗼𝗸𝗲 𝗽𝗿𝗲𝘀𝗰𝗿𝗶𝗽𝘁𝗶𝗼𝗻 𝘄𝗵𝗲𝗻 𝘁𝗵𝗲 𝗰𝗿𝗶𝗺𝗶𝗻𝗮𝗹 𝗮𝗰𝘁𝗶𝗼𝗻 𝘄𝗮𝘀 𝗰𝗼𝗺𝗺𝗲𝗻𝗰𝗲𝗱 𝗯𝗲𝘆𝗼𝗻𝗱 𝘁𝗵𝗲 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗼𝗻𝗲-𝘆𝗲𝗮𝗿 𝗽𝗲𝗿𝗶𝗼𝗱. The decision also reinforces the principle that penal laws must be construed in favor of the accused when there is uncertainty concerning the applicable prescriptive period.

01/10/2026

Are you a lessor or a tenant? 📣

Join the Free Webinar hosted by BIR RDO 105 - Surigao del Norte and Dinagat Islands to learn about the Tax Obligations of Lessors and Tenants and How to avoid penalties during Tax Mapping.

Webinar Details:

📅 Date: October 5, 2026
⏰ Time: 01:30 PM
💻 Platform: Zoom
🆔 Meeting ID: 818 9308 0204
🔑 Passcode: RDO105

Please refer to the attached image for the full poster. See you there!

01/10/2026

📊 Know Your BIR Taxpayer Classification!

Under the Ease of Paying Taxes (EOPT) Act, taxpayer categories are based on annual gross sales thresholds:
Micro: Less than ₱3,000,000

Small: ₱3,000,000 to < ₱20,000,000
Medium: ₱20,000,000 to < ₱1,000,000,000
Large: ₱1,000,000,000 and above

Check your current classification using the BIR Online Registration and Update System (ORUS)