Bathan-Lasco Baterina Abayon Law

Bathan-Lasco Baterina Abayon Law We are a full-service law firm based in Makati City, Philippines, providing expert legal solutions for both businesses and individuals.

Our core areas of practice include corporate law, tax law, contract law, property law, family law, and labor law.

05/06/2026

๐Ÿ“ฃ ๐—ก๐—ข๐—ง๐—œ๐—–๐—˜: ๐—ง๐—ถ๐—ฒ๐—ฟ ๐—–๐—น๐—ฎ๐˜€๐˜€๐—ถ๐—ณ๐—ถ๐—ฐ๐—ฎ๐˜๐—ถ๐—ผ๐—ป ๐—ผ๐—ณ ๐—ฃ๐˜‚๐—ฏ๐—น๐—ถ๐—ฐ๐—น๐˜† ๐—Ÿ๐—ถ๐˜€๐˜๐—ฒ๐—ฑ ๐—–๐—ผ๐—บ๐—ฝ๐—ฎ๐—ป๐—ถ๐—ฒ๐˜€ ๐—ฃ๐˜‚๐—ฟ๐˜€๐˜‚๐—ฎ๐—ป๐˜ ๐˜๐—ผ ๐—ฆ๐—˜๐—– ๐— ๐—ฒ๐—บ๐—ผ๐—ฟ๐—ฎ๐—ป๐—ฑ๐˜‚๐—บ ๐—–๐—ถ๐—ฟ๐—ฐ๐˜‚๐—น๐—ฎ๐—ฟ ๐—ก๐—ผ. ๐Ÿญ๐Ÿฒ, ๐—ฆ๐—ฒ๐—ฟ๐—ถ๐—ฒ๐˜€ ๐—ผ๐—ณ ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฑ

The Securities and Exchange Commission (SEC) has issued the tier classifications of Publicly Listed Companies (PLCs) pursuant to SEC Memorandum Circular No. 16, Series of 2025 on the adoption of Philippine Financial Reporting Standards (PFRS) on Sustainability Disclosures.

PLCs are advised to review their corresponding tier classifications and take note of the applicable implementation timelines, reporting obligations, and sustainability-related disclosure requirements under the said issuance.

Read the full notice here: https://www.sec.gov.ph/notices-2026/tier-classification-of-publicly-listed-companies-pursuant-to-sec-memorandum-circular-no-16-series-of-2025-2/

Received a Letter of Authority from the BIR?Before responding to any audit or examination, you may now verify whether th...
05/06/2026

Received a Letter of Authority from the BIR?

Before responding to any audit or examination, you may now verify whether the LOA is officially recorded with the Bureau of Internal Revenue through the newly launched LOA Verifier under Chatbot REVIE.

This additional safeguard helps taxpayers confirm the legitimacy of an LOA and better protect their rights during tax audits.

Swipe through to learn:

- What a Letter of Authority is
- How to verify an LOA
- What to do if the system returns "LOA NOT FOUND"

An audit may begin with an LOA, but it should also begin with verification.

**See RMC No. 005-2026 here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%205-2026.pdf

Happy Birthday, Atty. Jon Amio! ๐ŸŽ‰Your BLBA Law family celebrates not only your special day but also your dedication and ...
03/06/2026

Happy Birthday, Atty. Jon Amio! ๐ŸŽ‰

Your BLBA Law family celebrates not only your special day but also your dedication and commitment to excellence. May this new chapter bring continued success, good health, and fulfillment in all that you do.

Wishing you a wonderful birthday and an amazing year ahead! ๐ŸŽ‚โš–๏ธ

โ€” BLBA Law Firm โœจ

19/05/2026

The has ruled that the unilateral imposition of reduced workdays and worker rotation scheme amounts to constructive dismissal.

In a Decision written by Associate Justice Amy C. Lazaro-Javier, the SC En Banc found Fiber Textile Manufacturing Corp. (FMC) liable for constructively dismissing seven production workers after reducing their six-day workweek to only two to three days and implementing a work rotation plan without their consent, despite FMCโ€™s claim that the workers agreed to the temporary scheme during a meeting on the shortage of raw materials.

The workers filed a complaint for constructive dismissal, claiming that they were effectively dismissed when they were told not to return to work.

The Labor Arbiter ruled in favor of the workers, but the National Labor Relations Commission and the Court of Appeals upheld FMCโ€™s actions as a valid exercise of management prerogative.

The SC disagreed. It emphasized that while employers may adopt flexible work arrangements during economic difficulties or national emergencies, these arrangements must comply with the requirements set out in Department of Labor and Employment (DOLE) Department Advisory No. 2, Series of 2009.

The SC explained that employers must first consult affected employees and obtain the voluntary support of the majority of workers. Employers must also notify the DOLE before implementing the arrangement and prove that the company is suffering from actual or reasonably imminent economic difficulties.

In this case, the SC held that FMC failed to prove that the workers voluntarily agreed to the reduced workdays and worker rotation scheme. The Court ruled that informing employees of the arrangement does not equate to securing their consent.

FMC also failed to notify the DOLE before implementation and failed to prove that it was suffering from actual or imminent economic difficulties that would justify the reduction of workdays.

The SC emphasized that while employers may adopt flexible work arrangements to prevent business losses, such measures must be exercised in good faith and with due regard to the rights of workers.

FMCโ€™s unlawful reduction of workdays amounted to constructive dismissal because it resulted in diminished salaries, making continued employment unreasonable for the workers.

In his Concurring Opinion, Senior Associate Justice Marvic M.V.F. Leonen stressed that the requirement of mutual consent in flexible work arrangements originates from the consensual nature of employment contracts, such that employers cannot unilaterally alter work schedules in a manner that diminishes employeesโ€™ pay.

In his Concurring and Dissenting Opinion, Associate Justice Alfredo Benjamin S. Caguioa agreed that FMC remained liable for constructive dismissal for failing to prove that the workers voluntarily agreed to the reduced workdays and work rotation plan. However, he emphasized that FMC had no raw materials to work with for several months, significantly affecting production operations. Thus, he stated that FMC faced a reasonably imminent economic difficulty that could justify the temporary adoption of flexible work arrangements.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=166287

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=166264

Read the full text of the Concurring Opinion at https://sc.judiciary.gov.ph/?p=166269

Read the full text of the Concurring and Dissenting Opinion at https://sc.judiciary.gov.ph/?p=166274

Copying of this content is subject to the SC PIOโ€™s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/

BLBA Law is looking for a reliable, organized, and detail-oriented Legal Secretary/Admin Specialist to join its team.The...
19/05/2026

BLBA Law is looking for a reliable, organized, and detail-oriented Legal Secretary/Admin Specialist to join its team.

The ideal candidate is professional, discreet, proactive, and capable of handling administrative and client-facing responsibilities in a fast-paced work environment.

See details below:

18/05/2026

๐—ฃ๐—จ๐—•๐—Ÿ๐—œ๐—– ๐—”๐——๐—ฉ๐—œ๐—ฆ๐—ข๐—ฅ๐—ฌ : ๐—•๐—œ๐—ฅ ๐—˜๐—ซ๐—ง๐—˜๐—ก๐——๐—ฆ ๐——๐—˜๐—”๐——๐—Ÿ๐—œ๐—ก๐—˜ ๐—™๐—ข๐—ฅ ๐—˜๐—”๐—™๐—ฆ ๐—ฆ๐—จ๐—•๐— ๐—œ๐—ฆ๐—ฆ๐—œ๐—ข๐—ก๐—ฆ ๐—จ๐—ก๐—ง๐—œ๐—Ÿ ๐— ๐—”๐—ฌ ๐Ÿฎ๐Ÿฑ

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

18/05/2026

๐Ÿ“ฃ ๐—ก๐—ข๐—ง๐—œ๐—–๐—˜: ๐—˜๐˜…๐˜๐—ฒ๐—ป๐˜€๐—ถ๐—ผ๐—ป ๐—ผ๐—ณ ๐—ง๐—ฒ๐—บ๐—ฝ๐—ผ๐—ฟ๐—ฎ๐—ฟ๐˜† ๐—จ๐˜€๐—ฒ ๐—ผ๐—ณ ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฌ ๐—™๐—ผ๐—ฟ๐—บ ๐—ณ๐—ผ๐—ฟ ๐—™๐—ถ๐—น๐—ถ๐—ป๐—ด ๐—ผ๐—ณ ๐—š๐—ฒ๐—ป๐—ฒ๐—ฟ๐—ฎ๐—น ๐—œ๐—ป๐—ณ๐—ผ๐—ฟ๐—บ๐—ฎ๐˜๐—ถ๐—ผ๐—ป ๐—ฆ๐—ต๐—ฒ๐—ฒ๐˜ (๐—š๐—œ๐—ฆ) ๐—ผ๐—ป ๐—ฒ๐—™๐—”๐—ฆ๐—ง

The Securities and Exchange Commission has further extended the temporary use of the 2020 General Information Sheet (GIS) Form for filing through eFAST until 30 June 2026.

Corporations may continue to use the 2020 GIS Form during this extended period while completing the necessary setup or access arrangements for the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR).

๐Ÿ“„ Download the form here:
https://bit.ly/2020GISForms

This extension aims to give corporations sufficient time to complete their HARBOR access and setup.

For concerns involving eFAST, eSECURE, or HARBOR, the public may visit the SEC Headquarters in Makati City or the nearest SEC Extension Office for on-site assistance.

For inquiries:
๐Ÿ“ž Dial 1-4SEC (14732)
๐Ÿ“ง SEC iMessage Portal: https://imessage.sec.gov.ph/

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-temporary-use-of-2020-form-for-filing-of-general-information-sheet-on-efast-until-30-june-2026/

18/05/2026

The has clarified that the rules on modifying circumstancesโ€”factors that can lessen or increase penaltiesโ€”apply in cases of reckless imprudence resulting in homicide involving a motor vehicle.

In a Decision written by Associate Justice Antonio T. Kho, Jr., the SC En Banc upheld Noli Z. Ilonโ€™s (Ilon) conviction for reckless imprudence resulting in homicide, but reduced his sentence because he voluntarily surrendered to the police.

Under Article 365 of the Revised Penal Code (RPC), reckless imprudence is acting without intent to harm but still causing injury or death to another due to a clear lack of precaution. The SC emphasized that motorists are expected to drive at a reasonable speed suited to road and weather conditions, especially near intersections. In this case, Ilon admitted that he failed to slow down despite knowing he was approaching an intersection. He even increased his speed, leading him to hit the trisikad that caused Lee de la Cruzโ€™s death.

The SC clarified that Ilonโ€™s voluntary surrender should be appreciated as a mitigating circumstance that reduces his penalty. It explained that while Article 365 of the RPC generally allows trial courts to impose penalties without applying the rules on mitigating and aggravating circumstances under Article 64 of the RPC, this does not apply when reckless imprudence results in death involving a motor vehicle. In such cases, Article 64 must be followed.

The SC reviewed the amendments to Article 365โ€”from Act No. 3992, or the Revised Motor Vehicle Law, passed in 1932, through Batas Pambansa Blg. 398 passed in 1983โ€”and found that Congress consistently retained the clause excluding cases where death results from reckless imprudence involving motor vehicles from the usual discretion given to trial courts. This means that courts must apply Article 64 to determine the proper penalty.

The SC observed, however, an inconsistency: reckless imprudence resulting in homicide with the use of a motor vehicle may be mitigated, while those resulting in serious bodily injury or damage to property are left to the discretion of the trial courts. Finding this distinction unjust, the SC directed that copies of its Decision be furnished to the President, the Senate, and the House of Representatives, to alert its co-equal branches of this inconsistency and for possible legislative action.

Ilon was sentenced to up to two years and four months in prison and ordered to pay the heirs of de la Cruz PHP 629,883.45 in damages.

In his Concurring Opinion, Senior Associate Justice Marvic M.V.F. Leonen noted that piecemeal amendments to the RPC have led to inconsistencies in criminal law. He called for the consolidation of all criminal provisions into a single, unified code to ensure fairness, clarity, and the orderly administration of justice.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=166162

Read the full text of the Decision at https://sc.judiciary.gov.ph/260538-noli-z-ilon-vs-people-of-the-philippines/

Read the full text of the Concurring Opinion at https://sc.judiciary.gov.ph/260538-concurring-opinion-senior-associate-justice-marvic-m-v-f-leonen/

Copying of this content is subject to the SC PIOโ€™s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/

18/05/2026

๐‘๐„๐€๐ƒ | Labor Advisory No. 08, series of 2026 - 2025 Annual Establishment Report on Wages



18/05/2026

๐Ÿ“ฃ ๐—ฆ๐—˜๐—– ๐˜€๐˜‚๐˜€๐—ฝ๐—ฒ๐—ป๐—ฑ๐˜€ ๐—บ๐—ผ๐—ป๐˜๐—ต๐—น๐˜† ๐—ฝ๐—ฒ๐—ป๐—ฎ๐—น๐˜๐—ถ๐—ฒ๐˜€ ๐—ณ๐—ผ๐—ฟ ๐—น๐—ฎ๐˜๐—ฒ, ๐—ป๐—ผ๐—ป-๐—ณ๐—ถ๐—น๐—ถ๐—ป๐—ด ๐—ผ๐—ณ ๐—ฟ๐—ฒ๐—ฝ๐—ผ๐—ฟ๐˜๐˜€

The Securities and Exchange Commission (SEC) is suspending until December 31, 2026 the imposition of monthly penalties in the late or non-filing of reportorial requirements, as it seeks to reduce transaction costs and promote the ease of doing business.

In its meeting on May 5, the Commission En Banc approved the suspension of penalties imposed for every month of delay for the late or non-filing of reportorial requirements, as provided under SEC Memorandum Circular No. 6, Series of 2024 (MC 6).

โ€œAs we celebrate the Ease of Doing Business month this May, the SEC reaffirms its commitment to foster a robust and responsive business environment,โ€ SEC Chairperson Francis Lim said.

โ€œBy suspending the compounding monthly penalties, we are providing corporations an opportunity to get back their good standing without the burden of mounting transaction costs, as part of our goal of pushing corporations toward full compliance and sustainable growth,โ€ he added.

The suspension will apply to corporations with pending monitoring applications. Corporations that have received final assessments but have not yet settled payment will be issued updated assessments excluding the per month of delay components.

Read the full memorandum circular here: https://www.sec.gov.ph/mc-2026/sec-mc-no-16-series-of-2026suspension-of-the-per-month-of-delay-penalty-for-late-and-non-filing-of-reportorial-requirements-under-sec-memorandum-circular-no-6-series-of-2024/

Read the full press release here: https://www.sec.gov.ph/pr-2026/sec-suspends-monthly-penalties-for-late-non-filing-of-reports/

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BLBA Law, Unit 201, 2F Salcedo One Center, 170 Salcedo Street, Legazpi Village, Makati City
Makati
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