Zamora Law and Accounting Office

Zamora Law and Accounting Office Provides legal, notarial, accounting and bookkeeping services

25/04/2026

Cheers to the Weekend!

SEC Extended Filing Season.
23/04/2026

SEC Extended Filing Season.

SC Directs President, Acting Executive Secretary to Comment on Alvarez's Petition re: Medical Tests
22/04/2026

SC Directs President, Acting Executive Secretary to Comment on Alvarez's Petition re: Medical Tests

The ๐˜Œ๐˜ฏ ๐˜‰๐˜ข๐˜ฏ๐˜ค, during its session today, April 22,2026, acted on G.R. No. E-05860 (๐˜—๐˜ข๐˜ฏ๐˜ต๐˜ข๐˜ญ๐˜ฆ๐˜ฐ๐˜ฏ ๐˜‹. ๐˜ˆ๐˜ญ๐˜ท๐˜ข๐˜ณ๐˜ฆ๐˜ป, ๐˜๐˜ช๐˜ณ๐˜จ๐˜ช๐˜ญ๐˜ช๐˜ฐ ๐˜™. ๐˜Ž๐˜ข๐˜ณ๐˜ค๐˜ช๐˜ข, ๐˜‘๐˜ถ๐˜ข๐˜ฏ ๐˜Š. ๐˜™๐˜ขรฑ๐˜ข, ๐˜ข๐˜ฏ๐˜ฅ ๐˜™๐˜ข๐˜บ๐˜ฎ๐˜ถ๐˜ฏ๐˜ฅ๐˜ฐ ๐˜“. ๐˜‘๐˜ถ๐˜ฏ๐˜ช๐˜ข ๐˜ท. ๐˜๐˜ฆ๐˜ณ๐˜ฅ๐˜ช๐˜ฏ๐˜ข๐˜ฏ๐˜ฅ ๐˜™. ๐˜”๐˜ข๐˜ณ๐˜ค๐˜ฐ๐˜ด, ๐˜‘๐˜ณ., ๐˜ข๐˜ฏ๐˜ฅ ๐˜™๐˜ข๐˜ญ๐˜ฑ๐˜ฉ ๐˜Ž. ๐˜™๐˜ฆ๐˜ค๐˜ต๐˜ฐ, ๐˜ช๐˜ฏ ๐˜ฉ๐˜ช๐˜ด ๐˜ค๐˜ข๐˜ฑ๐˜ข๐˜ค๐˜ช๐˜ต๐˜บ ๐˜ข๐˜ด ๐˜ˆ๐˜ค๐˜ต๐˜ช๐˜ฏ๐˜จ ๐˜Œ๐˜น๐˜ฆ๐˜ค๐˜ถ๐˜ต๐˜ช๐˜ท๐˜ฆ ๐˜š๐˜ฆ๐˜ค๐˜ณ๐˜ฆ๐˜ต๐˜ข๐˜ณ๐˜บ) by directing the respondents to comment on the petition for writ of ๐˜ฎ๐˜ข๐˜ฏ๐˜ฅ๐˜ข๐˜ฎ๐˜ถ๐˜ด filed by Pantaleon D. Alvarez and his co-petitioners.

The petition seeks the issuance of a writ of ๐˜ฎ๐˜ข๐˜ฏ๐˜ฅ๐˜ข๐˜ฎ๐˜ถ๐˜ด directing the President to submit himself to physical and mental examination, including a hair follicle drug test.

The petition also seeks to direct the President to disclose and publish the medical report indicating the results of the examination, including medical and clinical confirmation of his physical and medical fitness to discharge the powers and duties of the Presidency.

Read the full text of the Press Briefer at https://sc.judiciary.gov.ph/?p=163942.

A copy of the available pleadings may be downloaded from the Current Cases section of the Supreme Court website at https://sc.judiciary.gov.ph/public-pleadings/.

SEC Extension on the Filing of 2025 Annual Financial Statements
15/04/2026

SEC Extension on the Filing of 2025 Annual Financial Statements

๐Ÿ“ฃ ๐—ก๐—ข๐—ง๐—œ๐—–๐—˜: ๐—˜๐˜…๐˜๐—ฒ๐—ป๐˜€๐—ถ๐—ผ๐—ป ๐—ผ๐—ณ ๐˜๐—ต๐—ฒ ๐——๐—ฒ๐—ฎ๐—ฑ๐—น๐—ถ๐—ป๐—ฒ ๐—ณ๐—ผ๐—ฟ ๐—™๐—ถ๐—น๐—ถ๐—ป๐—ด ๐—ผ๐—ณ ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฑ ๐—”๐—ป๐—ป๐˜‚๐—ฎ๐—น ๐—™๐—ถ๐—ป๐—ฎ๐—ป๐—ฐ๐—ถ๐—ฎ๐—น ๐—ฆ๐˜๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜๐˜€ (๐—”๐—™๐—ฆ)

The filing deadline for the 2025 Annual Financial Statements (AFS) and related reportorial requirements has been ๐—˜๐—ซ๐—ง๐—˜๐—ก๐——๐—˜๐——. This follows the issuance of Revenue Memorandum Circular No. 30-2026 by the Bureau of Internal Revenue (BIR).

๐Ÿ—“๏ธ Revised Deadlines:
โ€ข Annual Financial Statements of All Corporations: ๐—๐˜‚๐—ป๐—ฒ ๐Ÿญ๐Ÿฑ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ
โ€ข SEC Form 52-AR of Brokers & Dealers: ๐— ๐—ฎ๐˜† ๐Ÿญ๐Ÿฑ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ
โ€ข Annual Reports (SEC Form 17-A) with AFS as attachment: ๐— ๐—ฎ๐˜† ๐Ÿญ๐Ÿฑ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ

All corporations are reminded to ensure that submitted AFS are duly received by the BIR.

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-the-deadline-for-filing-of-2025-annual-financial-statements-afs/

Annual Income Tax Return Deadline moved to May 15, 2026
14/04/2026

Annual Income Tax Return Deadline moved to May 15, 2026

๐—”๐—ก๐—ก๐—จ๐—”๐—Ÿ ๐—œ๐—ก๐—–๐—ข๐— ๐—˜ ๐—ง๐—”๐—ซ ๐—ฅ๐—˜๐—ง๐—จ๐—ฅ๐—ก ๐——๐—˜๐—”๐——๐—Ÿ๐—œ๐—ก๐—˜ ๐— ๐—ข๐—ฉ๐—˜๐—— ๐—ง๐—ข ๐— ๐—”๐—ฌ ๐Ÿญ๐Ÿฑ, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 30-2026, extending the deadline to May 15, 2026 for the filing of 2025 Annual Income Tax Returns, payment of the corresponding taxes due thereon, and submission of required attachments.

โ€œIn line with the directive of President Ferdinand R. Marcos Jr., this extension is meant to make tax compliance easier for taxpayers at a time when many are managing added strain from the ongoing energy crisis,โ€ Commissioner Charlito Martin R. Mendoza said.

Taxpayers may file through the BIRโ€™s electronic filing platforms and pay electronically through available payment platforms, or manually through the nearest Authorized Agent Banks.

RMC No. 30-2026: https://tinyurl.com/RMC302026

Employment Opportunity
14/04/2026

Employment Opportunity

April 15, 2026 - 2025 Annual Income Tax Return Filing  & Payment Deadline
11/04/2026

April 15, 2026 - 2025 Annual Income Tax Return Filing & Payment Deadline

๐Ÿ’ ๐—ฑ๐—ฎ๐˜†๐˜€ ๐—น๐—ฒ๐—ณ๐˜ 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 ๐—ง๐—ฎ๐˜… ๐—ฃ๐—ฎ๐˜†๐—บ๐—ฒ๐—ป๐˜ ๐—–๐—ต๐—ฎ๐—ป๐—ป๐—ฒ๐—น๐˜€.
Avoid the rush - file and pay now!

Declaration of State of National Energy Emergency
24/03/2026

Declaration of State of National Energy Emergency

๐„๐—๐„๐‚๐”๐“๐ˆ๐•๐„ ๐Ž๐‘๐ƒ๐„๐‘ ๐๐Ž. ๐Ÿ๐Ÿ๐ŸŽ, ๐ฌ. ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”

Declaring a State of National Energy Emergency and Authorizing the Unified Package for Livelihoods, Industry, Food, and Transport

Visit the Official Gazette website: https://www.officialgazette.gov.ph/2EmBqZ

23/03/2026

Step-by-step Guide in Getting TIN Online

In celebration of Womenโ€™s Month, the   will hold the 1๐˜ด๐˜ต ๐˜‹๐˜ช๐˜ด๐˜ต๐˜ช๐˜ฏ๐˜จ๐˜ถ๐˜ช๐˜ด๐˜ฉ๐˜ฆ๐˜ฅ ๐˜ž๐˜ฐ๐˜ฎ๐˜ฆ๐˜ฏโ€™๐˜ด ๐˜๐˜ฐ๐˜ณ๐˜ถ๐˜ฎ titled  โ€œLadies of Justiceโ€ on Tues...
23/03/2026

In celebration of Womenโ€™s Month, the will hold the 1๐˜ด๐˜ต ๐˜‹๐˜ช๐˜ด๐˜ต๐˜ช๐˜ฏ๐˜จ๐˜ถ๐˜ช๐˜ด๐˜ฉ๐˜ฆ๐˜ฅ ๐˜ž๐˜ฐ๐˜ฎ๐˜ฆ๐˜ฏโ€™๐˜ด ๐˜๐˜ฐ๐˜ณ๐˜ถ๐˜ฎ titled โ€œLadies of Justiceโ€ on Tuesday, March 24, 2026 at 9:30 A.M.., at the Session Hall of the Supreme Court of the Philippines.

In celebration of Womenโ€™s Month, the will hold the 1๐˜ด๐˜ต ๐˜‹๐˜ช๐˜ด๐˜ต๐˜ช๐˜ฏ๐˜จ๐˜ถ๐˜ช๐˜ด๐˜ฉ๐˜ฆ๐˜ฅ ๐˜ž๐˜ฐ๐˜ฎ๐˜ฆ๐˜ฏโ€™๐˜ด ๐˜๐˜ฐ๐˜ณ๐˜ถ๐˜ฎ titled โ€œLadies of Justiceโ€ on Tuesday, March 24, 2026 at 9:30 A.M.., at the Session Hall of the Supreme Court of the Philippines.

The ๐˜๐˜ฐ๐˜ณ๐˜ถ๐˜ฎ will focus on the journeys of distinguished female Supreme Court Justices as they advanced their careers in the legal profession and in the Judiciary.

It aims to shed light on the challenges faced by women magistrates and provide inspiration to aspiring women, towards the ultimate goal of achieving gender parity in the Judiciary.

Panelists during the ๐˜๐˜ฐ๐˜ณ๐˜ถ๐˜ฎ include Supreme Court Associate Justice Maria Filomena D. Singh; Chief Justice Teresita J. Leonardo-De Castro (Ret.); Supreme Court Associate Justice Angelina Sandoval-Gutierrez (Ret.); and former Ombudsman and Supreme Court Associate Justice Conchita Carpio-Morales (Ret.).

The ๐˜๐˜ฐ๐˜ณ๐˜ถ๐˜ฎ will be streamed live via the Supreme Courtโ€™s official YouTube channel at: https://www.youtube.com/live/vkwZilRjJIU

19/03/2026

March 20, 2026 - Regular Holiday

Friday March 20,  2026, a Regular Holiday Throughout the Country in Observance of Eidโ€™l Fitr (Feast of Ramadhan)
18/03/2026

Friday March 20, 2026, a Regular Holiday Throughout the Country in Observance of Eidโ€™l Fitr (Feast of Ramadhan)

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