An intra-corporate dispute is a fight inside a corporation over rights under corporation law. It is filed with the Regional Trial Court, not with the SEC.

A stockholder of record may inspect and copy corporate records under Section 73 of the Revised Corporation Code. If refused, go to the SEC or the court.

A corporate secretary must be a Filipino citizen and resident. Duties include minutes, records, stock certificates and SEC reports due in 30 and 7 days.

A corporation with total assets or liabilities of P3,000,000 or less may file financial statements with a sworn SMR instead of an audit. See who signs.

When a BIR audit is reassigned, the new revenue officer needs a new or amended LOA. A memorandum of assignment is not enough, the Supreme Court has ruled.

The Supreme Court has clarified an important rule for employers, contractors, and workers: a contractor’s lack of tools, equipment, or machinery does not automatically mean it is engaged in prohibited labor-only contracting. Read the full text: Delera v. Philippine Foremost Milling Corp., G.R. No. 258481, November 10, 2025 (Third Division) This ruling is important for Philippine businesses that rely on outsourcing, manpower services, logistics support, warehousing, janitorial

In Carlos v. People (G.R. No. 277047), the Supreme Court set rules for serving a BP 22 notice of dishonor in person, by mail and by email or chat, with an affidavit.

Excise tax is one of the most important taxes imposed on certain goods in the Philippines. While many people encounter it indirectly when purchasing products like alcohol, tobacco, or fuel, businesses that manufacture or import these goods must comply with specific excise tax rules. Understanding how excise tax works in the Philippines can help businesses remain compliant with Bureau of Internal Revenue (BIR) regulations and avoid costly penalties. In this guide, we explain w

Who needs audited financial statements for 2026, the BIR and SEC deadlines, and the schedules and documents to prepare before your auditor starts.

Year-end BIR and SEC checklist: December 31 cut-offs, January books and permit deadlines, 2307 and 2316, 1604-C, and what to prepare for April 15, 2027.

Sexual Violence Must Be Recognized Without Gender Stereotypes Verbatim Doctrinal Statement “Thus, while there must be recognition of the historical injustice women have suffered, the law, as well as its interpretation, must be resilient enough to provide equal protection to all victims and guard against stereotypes that all women are victims and all men are perpetrators. When laws are not gender-neutral, male victims suffer twice: once at the hands of their abuser and second

Until December 31, 2026 the SEC is not charging the monthly penalty on late GIS and AFS. Fines, steps in eFAST and eWATCH, and the risk of delinquent status.

RA 12023 puts 12% VAT on digital services used in the Philippines. Who registers, who pays in B2B and B2C sales, deadlines, invoices and penalties.

Foreign companies claim Philippine tax treaty rates under RMO No. 14-2021: give Form 0901 and a tax residency certificate, then file an RFC or TTRA.

RMC No. 110-2026 requires BIR accreditation for e-invoicing service providers. What to ask your provider before the December 31, 2026 e-invoicing deadline.

BIR RMC No. 116-2026 moves protest, PAN reply and refund deadlines to the next on-site business day when a government work-from-home day falls on the due date.

PRC released the October 2026 CPALE results on Nov. 3: 3,988 of 10,746 passed (37.11%). Official list, topnotcher, oath-taking and registration steps.

A BIR tax audit can move faster and more smoothly when your records are complete, organized, and easy to explain. Under the BIR’s current audit framework, taxpayers may be asked to present specific records through a standardized checklist tied to the scope of the audit.

Section 235 limits BIR income tax exams to once a year, with five exceptions. See the 2026 one-eLA rule and what to do if you get a second LOA.

Can the Bureau of Internal Revenue (BIR) audit your business for taxes from five or even ten years ago? The answer depends on the circumstances. Under Philippine tax laws, the BIR generally has three years to assess deficiency taxes.