Executive Summary Employee dismissal in the Philippines is not simply a management decision. It is a legal process. Under Philippine labor law, an employer may terminate an employee only when there is a valid legal ground and the required procedure is followed. This is the essence of due process in employee dismissal. For employers, due process has two important parts. First, there must be a lawful reason for dismissal. This is called substantive due process. Second, the empl

Executive Summary Anti-money laundering compliance is no longer a concern only for banks and financial institutions. In the Philippines, corporations are increasingly expected to know who they deal with, understand who ultimately owns or controls their business, monitor suspicious transactions, and maintain proper records. The Anti-Money Laundering Act of 2001, as amended, requires covered persons to adopt anti-money laundering and counter-terrorism financing controls. These

llegal Dismissal Does Not Erase Statutory Benefits An employer who illegally dismisses an employee does not get to treat the employee as a stranger during the years of litigation that follow. That is the force of the Supreme Court’s ruling in Lopez Sugar Corporation v. Perrin, Candelario, Franco, Pabalan, and Social Security System, where the Court held that an employer’s duty to remit Social Security System contributions does not cease during the period of illegal dismissal.

The deaths of Ateneo student-athletes Rene Baterbonia and Divine Adili in Dipaculao, Aurora, should be approached with compassion, restraint, and rigor. Public reports say they died during a team-building activity after being swept by strong currents; police initially treated the incident as accidental and saw no indication of foul play, but authorities also retrieved CCTV footage and said they were examining possible negligence by the resort, establishments, and school admin

Introduction: When Public Welfare Becomes Private Burden Local governments have broad authority to regulate traffic, manage public roads, build transport terminals, and promote public welfare. But that authority is not limitless. In City of Koronadal, represented by Mayor Eliordo Ogena, et al. v. Yellow Bus Lines, Inc., G.R. No. 265769, August 12, 2025, the Supreme Court En Banc drew a firm constitutional line: an LGU may regulate for public welfare, but it cannot use the gen

Introduction A recent viral controversy involving an online public personality has sparked intense discussion across Facebook, TikTok, YouTube, Reddit, and other social media platforms. The public conversation appears to involve three sensitive themes: a reported health or emotional crisis, relationship-related allegations, and the online circulation of screenshots, comments, and so-called “receipts.” This article intentionally does not name the individuals involved. The purp

Executive Summary A Letter of Authority, commonly called an LOA, is one of the most important documents in a BIR tax audit. It gives specific BIR officers the authority to examine a taxpayer’s books, accounting records, and tax returns for a particular taxable period. For taxpayers, the LOA is not just a formality. It is the legal basis of the tax audit. Without a valid LOA, or if the LOA was signed by someone without proper authority, the audit may be questioned. This matter

Executive Summary Terminating an employee in the Philippines is not as simple as issuing a notice or asking an employee to stop reporting for work. Philippine labor law protects employees through the principle of security of tenure. This means an employee cannot be dismissed without a valid legal ground and proper due process. For employers, this is one of the most important rules to understand. Even if there is a real business reason or a serious workplace violation, the ter

Executive Summary BSP accreditation plays an important role in the audit requirements of financial institutions in the Philippines. If your business is supervised by the Bangko Sentral ng Pilipinas, your audit is not simply a routine financial reporting exercise. It is part of your regulatory compliance obligations. For BSP-supervised financial institutions, the choice of external auditor matters. You generally cannot appoint just any certified public accountant or audit firm

Executive Summary Financial companies face many kinds of risk. These may include credit risk, liquidity risk, operational risk, fraud risk, cybersecurity risk, anti-money laundering risk, consumer protection risk, data privacy risk, tax risk, and regulatory compliance risk. A risk-based audit helps financial companies focus audit time, resources, and attention on the areas that matter most. Instead of auditing every process with the same level of intensity, a risk-based audit

Executive Summary Financial institutions operate on trust. Whether the entity is a bank, financing company, lending company, pawnshop, money service business, payment service provider, investment firm, or other regulated financial institution, it must maintain accurate records, strong controls, reliable financial reports, and compliance with applicable regulations. This is where internal audit and external audit become important. An internal audit is an independent function w

Executive Summary A supplier agreement is more than a simple purchase arrangement. It is a business contract that governs how goods, materials, products, equipment, or services will be supplied, delivered, paid for, inspected, rejected, replaced, and documented. For Philippine businesses, a supplier agreement can affect cash flow, inventory, operations, customer commitments, tax compliance, product quality, business continuity, and legal exposure. A vague or one-sided suppli

Executive Summary A BIR Letter of Authority, or LOA, is the legal document that authorizes specific revenue officers to examine a taxpayer’s books of accounts and accounting records. It is not a mere formality. It is the legal foundation of a valid BIR tax audit. Under Supreme Court doctrines, a tax audit may be invalid when there is no valid LOA, when the audit is conducted by revenue officers who are not named or properly authorized in the LOA, when a Letter Notice or refer

Executive Summary A BIR tax audit can be stressful for any taxpayer, business owner, accountant, or corporate officer. It may begin with a Letter of Authority, a request for documents, or an assessment notice. If not handled properly, it can lead to deficiency taxes, surcharge, interest, penalties, collection action, or litigation. The most important thing to understand is that a BIR audit follows a legal process. The Bureau of Internal Revenue has authority to examine taxpay

Executive Summary A Non-Disclosure Agreement, or NDA, is a contract that protects confidential information shared between parties. It is commonly used when businesses discuss potential partnerships, investors, employment, outsourcing, supplier arrangements, software development, franchising, acquisitions, or professional services. For startups and SMEs in the Philippines, an NDA can help protect business plans, pricing, customer lists, trade secrets, financial records, formul

Executive Summary An enforceable contract protects your business before problems happen. It clearly states what each party must do, when payment is due, how the agreement may end, who is responsible if something goes wrong, and how disputes will be resolved. In the Philippines, a contract is generally understood under the Civil Code as a meeting of minds where one party binds himself or herself, with respect to another, to give something or render some service. The Civil Code

Executive Summary Many startups begin with energy, ideas, and trust. Founders may focus on the product, clients, funding, branding, and growth. But legal planning is often delayed until a dispute, tax issue, investor concern, or compliance problem appears. This is risky. In the Philippines, startups commonly make avoidable legal mistakes such as operating without a founder agreement, relying on verbal contracts, choosing the wrong business entity, delaying SEC or BIR registra

Executive Summary Non-Bank Financial Institutions, or NBFIs, play an important role in the Philippine financial system. They provide financial services such as lending, financing, leasing, pawnshop services, remittance, money service business operations, investment services, quasi-banking, trust operations, and other financial activities without operating as full commercial banks. Because NBFIs handle money, credit, customer information, financial transactions, and public tru

Introduction A single letter may look simple, but in trademark law, simplicity can carry enormous commercial value. In Starwood Hotels & Resorts Worldwide, LLC v. Oceanic Empire Limited, the Supreme Court confronted a deceptively narrow question: can a company register marks using a stylized “W” when another brand already owns and uses a visually similar stylized “W” for related high-end property and hospitality services? The Court’s answer was firm. A company cannot avoid tr

Executive Summary A BIR tax audit must begin with proper authority. In the Philippines, that authority usually comes from a Letter of Authority, commonly called an LOA. A Letter of Authority is the official document that authorizes specific BIR revenue officers to examine a taxpayer’s books, accounting records, tax returns, and supporting documents for a particular taxable year or period. It is not just an administrative formality. It is the legal basis of the audit. As a gen