SBS LAW

20/05/2026

𝗕𝗜𝗥 𝗟𝗔𝗨𝗡𝗖𝗛𝗘𝗦 “𝗘𝗔𝗦𝗘 𝗢𝗙 𝗖𝗟𝗢𝗦𝗜𝗡𝗚 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦” 𝗚𝗨𝗜𝗗𝗘𝗟𝗜𝗡𝗘𝗦 𝗙𝗢𝗥 𝗧𝗔𝗫 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗖𝗔𝗡𝗖𝗘𝗟𝗟𝗔𝗧𝗜𝗢𝗡; 𝗧𝗔𝗫 𝗖𝗟𝗘𝗔𝗥𝗔𝗡𝗖𝗘 𝗥𝗘𝗟𝗘𝗔𝗦𝗘𝗗 𝗔𝗦 𝗙𝗔𝗦𝗧 𝗔𝗦 𝗧𝗛𝗥𝗘𝗘 𝗗𝗔𝗬𝗦

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 47-2026 on May 19, 2026, prescribing new guidelines to simplify the process for closing businesses and cancelling tax registration, as part of the implementation of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act.”

“This is our ‘Ease of Closing Business’ reform,” Commissioner Charlito Martin R. Mendoza said. “In line with President Ferdinand R. Marcos Jr.’s directive to make government services faster, better, and more responsive, and Finance Secretary Frederick D. Go’s push to make tax administration more investor-friendly and business-friendly, the BIR is making it easier for taxpayers who have already ceased operations to properly close their business and cancel their registration.”

“From improving the ease of doing business and the ease of paying taxes, this reform completes the BIR’s support for businesses through every stage of the business life cycle. If we make it easier to start and operate a business, then the government must also make it easier to properly close BIR registration once operations have already ceased,” he added.

Under RMC No. 47-2026, taxpayers who have already ceased operations may now apply for the closure or cancellation of their registration, either manually or electronically, through the Revenue District Office where their head office or branch is registered.

The Circular simplifies and standardizes documentary requirements. Together with the application form and the surrender of original BIR registration documents and permits previously issued to the business, taxpayers will only be required to submit two other document sets for closure: the list of ending inventory of goods and supplies, including capital goods for VAT-registered taxpayers, and the unused invoices, supplementary documents, and other unutilized accounting forms, together with their inventory.

Under the new guidelines, penalties for non-filing of tax returns shall no longer accrue once the taxpayer submits the complete documentary requirements for the closure or cancellation of registration. To prevent the further accumulation of open cases, the taxpayer’s registered form types shall likewise be placed under “deregistered” status upon submission of the complete requirements. Filing an application for the closure or cancellation of registration, however, does not preclude the Bureau from conducting an audit to determine any outstanding tax liabilities.

In addition, micro taxpayers shall not be subject to mandatory audit for closure and/or cancellation of business registration. Hence, tax clearances will be issued within three (3) working days from submission of complete documentary requirements for those with no open cases or outstanding liabilities. For micro taxpayers with open cases, tax clearance will be issued within three (3) working days from the submission of the complete documentary requirements and the payment of outstanding liabilities, including penalties.

Commissioner Mendoza encouraged taxpayers who have already ceased operations to avail themselves of the streamlined process to avoid the continued accumulation of penalties and to properly update their registration records with the Bureau.

Read the full RMC here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2047-2026.pdf

10/05/2026

To all the mothers out there…

Thank you for the sleepless nights, the silent sacrifices, the endless prayers, and the unconditional love you give every single day. A mother’s heart carries so much pain, strength, and love all at once — yet you still choose to smile for your children.

Mothers are the purest definition of selfless love. You give pieces of yourself every day just to make sure your children have the best life possible.

Today, we celebrate every mother — biological moms, single moms, stepmoms, grandmothers, fur moms, and mothers in heaven. You are deeply loved, appreciated, and treasured more than words can ever express.

Happy Mother’s Day to all the beautiful mothers out there. 💐❤️

06/05/2026

The has acquitted a man charged with violence against women and their children, or VAWC, for allegedly refusing to provide financial support to a child not proven to be his, emphasizing that a legal duty to provide financial support arises only after filiation or paternity has been established.

In a Decision written by Associate Justice Japar B. Dimaampao, the SC’s Third Division reversed the rulings of the Regional Trial Court and the Court of Appeals, which found the accused guilty of economic abuse under Republic Act No. 9262, or the 𝘈𝘯𝘵𝘪-𝘝𝘪𝘰𝘭𝘦𝘯𝘤𝘦 𝘈𝘨𝘢𝘪𝘯𝘴𝘵 𝘞𝘰𝘮𝘦𝘯 𝘢𝘯𝘥 𝘛𝘩𝘦𝘪𝘳 𝘊𝘩𝘪𝘭𝘥𝘳𝘦𝘯 𝘈𝘤𝘵 𝘰𝘧 2004 (𝘈𝘯𝘵𝘪-𝘝𝘈𝘞𝘊 𝘈𝘤𝘵).

The case arose from a complaint filed by a woman against her former boyfriend, accusing him of refusing to provide financial support for her child.

The accused consistently denied he was the father, claiming that the child was born only eight months after they last had sexual relations.

During trial, the woman presented the child’s birth certificate as evidence. However, the portion indicating the father’s name, was marked "𝘕/𝘈" and left unsigned.

The woman also admitted in court that the accused refused to give financial support because he doubted that he was the child’s father.

In reversing the accused’s conviction, the SC explained that to convict a person for economic abuse under Section 5(i) of the 𝘈𝘯𝘵𝘪-𝘝𝘈𝘞𝘊 𝘈𝘤𝘵, the prosecution must show the following: (1) the victim is a woman and/or her child; (2) the woman is the offender’s wife or partner, or someone with whom the offender has a common child; (3) the offender refused to give financial support due; and (4) the refusal was intended to cause mental or emotional suffering.

In this case, the SC ruled that the prosecution failed to prove two essential elements: that the accused and the woman share a common child, and that the refusal to provide support was done to inflict psychological harm.

As the accused’s paternity was not proven in this case, no legal obligation to provide support could be imposed.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=164663.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=164655.

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

02/05/2026

14/04/2026

Pinalawig natin ang deadline ng filing ng 2025 Annual Income Tax Returns mula April 15 hanggang May 15, 2026. Mas may oras ang bawat taxpayer na makapag-file nang maayos, kasama ang lahat ng kailangang dokumento, at walang ipapataw na penalties.

Maaaring mag-file at magbayad sa pamamagitan ng BIR electronic platforms, o sa mga Authorized Agent Banks.

Ginawa natin ito para mas magaan ang pagbabayad ng bawat Pilipino, lalo na sa panahong ramdam ang pagtaas ng presyo ng langis. Tuloy-tuloy ang ating ginagawa para maibsan ang bigat sa araw-araw na buhay ng ating mga kababayan.

07/04/2026

Nilinaw ng ang pagtatangi sa aplikasyon ng acts of lasciviousness sa ilalim ng Republic Act (RA) Blg. 7610, o ang Special Protection of Children Against Abuse, Exploitation and Discrimination Act, at acts of lasciviousness sa ilalim ng Revised Penal Code (RPC).

Sa isang Desisyon na isinulat ni Associate Justice Henri Jean Paul B. Inting, pinagtibay ng En Banc ng Korte Suprema ang hatol na guilty kay Jeffrey L. Gramatica (Gramatica) para sa acts of lasciviousness sa ilalim ng Seksyon 5(b) ng RA 7610, pero binago ang hatol sa isa pang akusado, si ###2660399, at inilapat ang acts of lasciviousness sa ilalim ng Artikulo 366 ng Revised Penal Code (RPC).

Sa mga pinagsamang kasong ito na kinasasangkutan ng mga menor de edad na sina AAA, BBB, at CCC, naglatag ang Korte Suprema ng mga patnubay para matiyak ang wastong pagsasakdal ng mga kaso sa ilalim ng dalawang magkaibang batas na ito.

Kinasuhan si Gramatica ng acts of lasciviousness sa ilalim ng Seksyon 5(b) ng RA 7610 dahil sa pakikipagtalik kina AAA at BBB, na kapwa nalulong sa shabu.

Samantala, kinasuhan naman si ###266039 ng kaparehong kaso dahil sa panghihipo sa maseselang bahagi ng katawan ng kanyang apo na si CCC habang ito’y natutulog.

Depensa ni Gramatica, niligawan niya si BBB at nagkaroon sila ng sekswal na pagsasama pero hindi niya alam na isa itong menor de edad. Itinanggi naman ni ###266039 ang mga akusasyon at sinabing ginising lang niya si CCC para humingi ng tulong sa paglagay ng gamot sa mata.

Kapwa nagdesisyon ang Regional Trial Court at Court of Appeals na parehong nagkasala sina Gramatica at ###266039 ng acts of lasciviousness sa ilalim ng Seksyon 5(b) ng RA 7610 laban kina BBB at CCC.

Ang isang menor de edad ay sinasabing ginawan ng iba pang pang-aabusong sekswal kapag sila ay naging biktima ng acts of lasciviousness nang may kasamang pamimilit o impluwensiya ng nakatatanda. Sa kasong ito, 14 lang si BBB at 17 si CCC noong nangyari ang insidente. Si Gramatica ay 23, samantalang si ###266039 ay 62.

Pinagtibay ng Korte Suprema ang hatol kay Gramatica sa ilalim ng RA 7610, ngunit binago ang hatol ni ###266039 sa acts of lasciviousness sa ilalim ng Revised Penal Code (RPC). Ayon sa Korte, hindi angkop ang RA 7610 kung ang menor de edad ay ganap na walang kamalayan, pinilit lang, o walang kamalay-malay, dahil sa ganitong sitwasyon, hindi maituturing na sumang-ayon ang biktima sa pakikipagtalik.

Sa ilalim ng Seksyon 5 ng RA 7610, ang mga batang biktima ay sumailalim sa iba pang anyo ng sekswal na pang-aabuso bilang nakikilahok sa pakikipagtalik o malisyosong gawaing sekswal dahil sa pamimilit o impluwensiya ng isang nakatatanda.

Para malinaw ang saklaw ng acts of lasciviousness sa ilalim ng RA 7610 at sa ibang kaugnay na krimen sa ilalim ng RPC, naglatag ang Korte Suprema ng mga patnubay at isinasaalang-alang din ang RA 11648 na nagtaas ng edad ng sexual consent sa 16 taong gulang.

Una, angkop ang Seksyon 5(b) sa mga batang may edad 16 hanggang mas mababa sa 18 na sumasailalim sa sekswal na pang-aabuso.

Ikalawa, saklaw nito ang mga sitwasyon kung saan may depektibong pahintulot. Maaaring tila sumasang-ayon ang menor de edad, ngunit hindi ito bunga ng malayang kalooban kundi dahil sa pamimilit o impluwensiya ng isang nakatatanda. Kaya’t isang krimen ang pakikipagtalik sa batang pinagsamantalahan sa prostitusyon o sumailalim sa sekswal na pang-aabuso, kahit pa tila may pahintulot.

Ikatlo, hindi ito naaangkop kung ang akto ay may kasamang puwersa, pananakot, panlilinlang, pag-alis ng katinuan, kawalan ng malay, o matinding pang-aabuso ng awtoridad. Sa ganitong mga kaso, ang krimen ay papasok sa acts of lasciviousness sa ilalim ng RPC.

Ikaapat, kung ang biktima ay wala pang 12 o wala pang 16 taong gulang, at hindi saklaw ng Seksyon 5(b), ang krimen ay r**e o acts of lasciviousness sa ilalim ng RPC.

Sa kasong ito, si BBB ay isang batang pinagsamantalahan sa prostitusyon o iba pang sekswal na pang-aabuso dahil nakipagtalik siya kay Gramatica kapalit ng isang konsiderasyon, ang shabu, kaya may kriminal na pananagutan si Gramatica sa ilalim ng Seksyon 5(b) ng RA 7610.

Samantala, hindi naaangkop ang Seksyon 5(b) ng RA 7610 kay ###266039. Nilinaw ng Korte Suprema na hindi saklaw ng RA 7610 ang lahat ng acts of lasciviousness laban sa mga menor de edad na may edad 12 hanggang mas mababa sa 18. Ang batas ay naaangkop lamang kapag ang mga menor de edad ay nagbigay ng depektibong pahintulot sa gawaing sekswal.

Sa kasong ito, hindi sumang-ayon si CCC sa acts of lasciviousness dahil natutulog siya at wala siyang malay. Hindi ginamit ni ###266039 ang pamimilit o impluwensiya, kundi umasa sa kanyang moral na awtoridad bilang lolo niya, na itinuturing bilang pananakot. Dahil dito, pananagutan ni ###266039 ang acts of lasciviousness sa ilalim ng Artikulo 336 ng RPC, sa halip na RA 7610.

Para sa acts of lasciviousness sa ilalim ng Seksyon 5(b) na kinasasangkutan si BBB, hinatulan si Gramatica ng maximum na 17 taon, apat na buwan, at isang araw na pagkakakulong at iniutos na magbayad kay BBB ng PHP 150,000 bilang kabayaran at danyos, pati na rin ng multa na PHP 15,000.

Para sa acts of lasciviousness sa ilalim ng Artikulo 336 ng RPC, hinatulan si ###266039 ng maximum na anim na taon na pagkakakulong at iniutos na magbayad kay CCC ng PHP 450,000 bilang kabayaran at danyos na may karampatang interes.

Kinilala ng Korte Suprema na sa ilalim ng kasalukuyang mga batas, si ###266039, na gumawa ng kasuklam-suklam at asal-hayop na gawain laban sa kanyang menor de edad na apo, ay nahaharap sa mas mababang parusa kumpara sa RA 7610. Hinimok nito ang lehislatura na amyendahan ang umiiral na mga batas upang mas maprotektahang mabuti ang mga bata.

Basahin ang press release sa https://sc.judiciary.gov.ph/?p=162863.

Basahin ang buong Desisyon sa https://sc.judiciary.gov.ph/?p=162842.

Basahin ang Hiwalay na Sumasang-ayon na Opinyon ni Senior Associate Justice Marvic M.V.F. Leonen sa https://sc.judiciary.gov.ph/260233-266039-separate-concurring-opinion-senior-associate-justice-marvic-m-v-f-leonen/.

Basahin ang Sumasang-ayon na Opinyon ni Associate Justice Alfredo Benjamin S. Caguioa sa https://sc.judiciary.gov.ph/260233-266039-concurring-opinion-associate-justice-alfredo-benjamin-s-caguioa/.

Basahin ang Hiwalay na Sumasang-ayon na Opinyon ni Associate Justice Rodil V. Zalameda sa https://sc.judiciary.gov.ph/260233-266039-separate-concurring-opinion-associate-justice-rodil-v-zalameda/.

Sumunod sa Credit Attribution Policy ng SC PIO: https://sc.judiciary.gov.ph/credit-attribution-policy/.

07/04/2026

𝟴 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 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀 𝗠𝗮𝗻𝗱𝗮𝘁𝗲𝗱 𝘁𝗼 𝗨𝘀𝗲 𝘁𝗵𝗲 𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰 𝗙𝗶𝗹𝗶𝗻𝗴 𝗮𝗻𝗱 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 𝗦𝘆𝘀𝘁𝗲𝗺 (𝗲𝗙𝗣𝗦) 𝗶𝗻 𝗧𝗵𝗲 𝗙𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻𝘀 𝗮𝗻𝗱 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 𝗼𝗳 𝗧𝗮𝘅𝗲𝘀.

Avoid the rush - file and pay now!

31/01/2026