MPilotin Law Office

05/02/2026

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𝐏𝐑𝐄𝐒𝐒 𝐑𝐄𝐋𝐄𝐀𝐒𝐄
04 February 2026

𝑷𝑪𝑪𝑰 𝒘𝒆𝒍𝒄𝒐𝒎𝒆𝒔 𝑩𝑰𝑹’𝒔 𝒏𝒆𝒘 𝒂𝒖𝒅𝒊𝒕 𝒇𝒓𝒂𝒎𝒆𝒘𝒐𝒓𝒌, 𝒄𝒐𝒎𝒎𝒆𝒏𝒅𝒔 𝒕𝒓𝒂𝒏𝒔𝒑𝒂𝒓𝒆𝒏𝒄𝒚 𝒂𝒏𝒅 𝒆𝒂𝒔𝒆 𝒐𝒇 𝒅𝒐𝒊𝒏𝒈 𝒃𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝒓𝒆𝒇𝒐𝒓𝒎𝒔

The Philippine Chamber of Commerce and Industry (PCCI) today expressed strong support for the Bureau of Internal Revenue’s (BIR) issuance of Revenue Memorandum Circular (RMC) No. 8-2026 and Revenue Memorandum Order (RMO) No. 1-2026. These landmark issuances lift the suspension on enforcement activities and introduce a modernized audit framework designed to strengthen transparency, predictability, and fairness in tax administration.

RMC 8-2026 signals the resumption of audit and field operations, including Electronic Letters of Authority (eLAs), Mission Orders, and Tax Verification Notices. PCCI, however, emphasized that the real breakthrough lies in the safeguards and procedural reforms introduced under RMO 1-2026.

“The adoption of the Single Instance Audit Framework—‘One LOA per taxpayer per year’—is a game-changer,” said PCCI President Perry Ferrer. “This policy consolidates all internal revenue tax types, including VAT, into a single authority. It rationalizes the audit process, minimizes disruption to business operations, and ensures efficiency through the automatic consolidation of multiple eLAs into one LOA.”

Among the key reforms welcomed by PCCI are:
- Objective Selection Criteria: Transitioning to a risk-based, data-driven audit selection process, reducing subjective discretion.
- Rationalization of Enforcement Authority: Abolishing Task Forces and shutting down VAT Audit Sections (VATAS) and Large Taxpayers VAT Audit Units (LT-VAU), returning assessment functions to regular BIR offices.
- Protection of Due Process: Ensuring audit notices are anchored strictly on unresolved issues with clear factual and legal bases, prohibiting unreasonable assessments, and mandating documentation of audit events through signed minutes.

“These reforms strengthen the principles of fairness and accountability,” noted PCCI Director for Taxation, Mr. Alfredo Yao. “By requiring transparency in taxpayer interactions and eliminating redundant audit units, the BIR is sending a strong signal that it values both efficiency and integrity.”

PCCI underscored that the reforms will foster a climate of mutual trust between government and the private sector.

“A predictable and transparent tax environment encourages voluntary compliance and builds confidence among businesses,” added PCCI Tax Committee Chairperson Benedicta Du-Baladad. “We believe these measures will contribute to a more stable and competitive business climate in the Philippines.”

The Chamber looks forward to the consistent implementation of these policies and reaffirmed its commitment to working closely with the BIR to ensure that reforms translate into tangible improvements in the ease of doing business.

26/01/2026

https://www.facebook.com/share/173mw4JKT4/

📢 New Revenue Issuance Alert ‼️

✨Revenue Memorandum Circular No. 5-2026✨

Letter of Authority (LOA) Verifier through REVIE

👉�https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%205-2026.pdf

17/01/2026

https://bilyonaryo.com/2026/01/16/bir-resumes-letters-of-authority-finance-chief-promises-safer-data-driven-audits/business/?fbclid=IwY2xjawPYXKZleHRuA2FlbQIxMQBzcnRjBmFwcF9pZA80MDk5NjI2MjMwODU2MDkAAR6mp5JbYi_Jxu7lSWslPKBnTP-KZtx1bE02YcJgYrR2t_oefwgqR5CAdVXgUA_aem_wCvdhU_aV-F4llZUsNLl2g

Finance Secretary Frederick Go said the Bureau of Internal Revenue (BIR) will resume issuing letters of authority (LOA) but emphasized that the practice will be more controlled and data-driven to prevent abuse.

03/01/2026

https://www.facebook.com/100064822867502/posts/1323462553157828/

LANDMARK RULINGS THAT SHAPED PHILIPPINE LAW IN 2025

Here are the cases promulgated by the Supreme Court in 2025 that either made headlines or set new precedents for future cases.

Link in the comments.

20/12/2025

https://www.philstar.com/business/2025/12/17/2495028/supreme-court-rules-banks-are-service-providers-cybercrime-act?fbclid=IwY2xjawOw4lNzcnRjBmFwcF9pZA80MDk5NjI2MjMwODU2MDkAAR7HZnojRexmAAmJw0Fgzyb3-jxzhnRGmyEFNE8AeKx_GYV4N2RZytvK9NeuvQ&brid=gXI9rsdJK_xt6psCoL85aw

The Supreme Court ruled that banks may be compelled to disclose account data in cybercrime probes despite deposit secrecy.

17/12/2025

https://www.philstar.com/business/2025/12/16/2494511/sec-reportorial-requirements-simplified-micro-businesses

The Securities and Exchange Commission is moving to simplify the reportorial requirements of micro enterprises.

25/10/2025

Income vs. Capital. Income is an amount of money coming to a person or corporation within a specified time, whether as payment for services, interest or profit from investment, while capital is the "fund" or "wealth”. Income is subject to income tax while capital is not, the Court even said that to impose tax on capital will constitute an unconstitutional seizure of property.

10/10/2025

Good news para sa mga negosyo!

Upang mas mapadali ang business registration process, inilabas ng BIR ang Revenue Memorandum Circular (RMC) No. 91-2025 na pinapayagan ang pagtanggap ng Board Resolutions at Secretary’s Certificates na pirmado ng Assistant Corporate Secretaries bilang bahagi ng documentary requirements sa ilalim ng RMC No. 74-2025.

Nilinaw ng Circular na alinsunod sa Revised Corporation Code, ang Corporate Secretary ang opisyal na responsable sa integridad ng mga opisyal na records ng korporasyon.

Para mabawasan ang administrative burden, tatanggapin na rin ng BIR ang mga dokumentong pirmado ng Assistant Corporate Secretaries.

Layunin ng hakbang na ito na mas mapabilis at mas maging simple ang proseso ng pagrerehistro ng negosyo sa BIR.

Follow Commissioner Lumagui’s official accounts:
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14/06/2025

The Bureau of Internal Revenue (BIR) has extended the deadline to avail of the estate tax amnesty to June 16, two days later than the original cut-off of June 14.

Read it here: https://bilyonaryo.com/2025/06/12/bir-extends-estate-tax-amnesty-deadline-to-june-16/property/

17/05/2025

The (SC) has reiterated that once a job offer is accepted, an employer-employee relationship is already formed. Employers cannot just claim redundancy to justify terminating workers – they must present clear proof that a valid redundancy program is in place.

In a Decision written by Associate Justice Alfredo Benjamin S. Caguioa, the SC’s Third Division found that Alltech Biotechnology (Alltech) illegally dismissed Paolo Landayan Aragones (Aragones) for failing to prove there was redundancy in the company.

Alltech had offered Aragones the position of Swine Technical Manager - Pacific, with a monthly salary of PHP 140,000. He accepted the offer and resigned from his previous job.

Before Aragones’ start date, however, Alltech informed him that the position had been abolished due to a global restructuring. Alltech offered him the amount of PHP 140,000 as goodwill payment. Aragones then filed a complaint for illegal dismissal.

The SC ruled that the employment contract was perfected as soon as Aragones signed the job offer. The delay in his start date merely postponed the obligations of Aragones to report for work, and of Alltech to pay his salary.

However, the SC emphasized that employers must provide solid evidence to justify terminating an employee due to redundancy, which Alltech failed to provide.

Alltech only submitted an affidavit from its Vice President stating that the company decided to shift from regional to local support to better respond to its customers’ needs.

The SC found the statement vague and unsupported by other documents. It did not explain how or why certain positions like Aragones’ were removed. It thus ordered Alltech to pay Aragones backwages and separation pay.

Read the full text of the Press Release at https://tinyurl.com/38vp842u.

Read the full text of the Decision at https://tinyurl.com/2tfywuhu.

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

28/02/2025

The (SC) has nullified the foreclosure by Metropolitan Bank and Trust Company (Metrobank) of a mortgaged property after finding that the bank failed to properly account for the borrowers’ loan payments.

In a Decision written by Associate Justice Mario V. Lopez, the SC’s Second Division ruled in favor of Carmelita Cruz and Vilma Low Tay (borrowers), who had taken out several loans from Metrobank using real property in Pasig City as collateral.

The borrowers argued that while they had paid a total of PHP 32.6 million for their loans, Metrobank only recorded PHP 20.5 million, leaving an unaccounted amount of PHP 12.14 million. They filed a Complaint for Accounting before the Marikina Regional Trial Court (RTC), which ruled in their favor. Both the Court of Appeals (CA) and the SC upheld the trial court.

Metrobank, however, proceeded with the foreclosure of the real property before the Pasig City RTC, which ruled in favor of the borrowers when the latter contested the foreclosure sale. The CA reversed the Pasig RTC, prompting the borrowers to seek relief from the SC.

The SC annulled the foreclosure sale. It clarified that ordinarily, a lender’s failure to provide an accounting of loan payments is not a ground for annulling a foreclosure. However, in this case, the SC had already issued a final and executory ruling requiring Metrobank to provide a complete and accurate accounting of the borrowers’ payments.

Until this is resolved, foreclosure cannot proceed, said the SC, as doing so would contradict the its prior ruling.

Read the full text of the Press Release at
https://sc.judiciary.gov.ph/sc-voids-banks-foreclosure-due-to-incomplete-loan-records/.

Read the full text of the Decision at
https://sc.judiciary.gov.ph/236605-carmelita-c-cruz-and-vilma-low-tay-et-al-vs-metropolitan-bank-and-trust-company-et-al/.

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

27/02/2025

The has ruled that a person does not need a documented history of mental illness to claim legal insanity as a defense.

In a Decision written by Associate Justice Alfredo Benjamin S. Caguioa, the SC’s Third Division acquitted an accused in a homicide case due to insanity and ordered her confinement at the National Center for Mental Health (NCMH) for treatment.

The accused was charged with murder after her father found her naked, covered in blood, and chanting religious phrases over her best friend’s lifeless body. She claimed she attacked her best friend after she saw her grow horns and transform into a demon. She also reported hearing the Virgin Mary’s voice instructing her to place a cross into the victim’s heart, among other commands.

In acquitting the accused, the SC found that she showed enough evidence of insanity at the time of the crime. It clarified that proving legal insanity only requires evidence that the accused was deprived of intelligence either before, during, or immediately after the crime.

The SC stressed that while prior medical records can be relevant, they are not required to prove that the accused’s medical condition led to the crime. Therefore, the absence of documented psychiatric history should not be taken against the accused claiming legal insanity.

Read the full text of the Press Release at
https://sc.judiciary.gov.ph/sc-past-psychiatric-records-not-required-to-prove-legal-insanity/.

Read the full text of the Decision at
https://sc.judiciary.gov.ph/244692-2/.

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