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In a surprising opinion, the General Counsel of the Securities and Exchange Commission held that the grandfather rule should be used in determining the nationality of a corporation engaged in a partly nationalized activity instead of the traditionally used control test. As stated in SEC-OGC Opinion...

Under Revenue Regulation No. 1-2010, the taxing authority expands the scope of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment System (EFPS). For full text of the issuance, click here....

Atty. JJ Disini gave this talk at the 2nd Social Networking and e-Business Conference 2009 last April 23-24, 2009. The event was held at Hotel Intercontinental, Makati City, Philippines. ...

  Atty. JJ Disini gave this talk at the 4th Philippine Blogging Summit last April 26, 2008. The event was held at Malcolm Theater, College of Law, in UP Diliman, Quezon City Read more about it at  iBlog4 Afterglow ...

The Bureau of Internal Revenue published a Memorandum of Agreement with the Philippine Economic Zone Authority (PEZA).  To read the full text, click BIR Memorandum Circular No. 15-2007....

The Bureau of Internal Revenue amends certain provisions of Revenue Regulations No. 16-2005, otherwise known as the consolidated Value-Added Tax Regulations of 2003.  To read the full text, click BIR Revenue Regulations No. 2-2007....