Atty. Mega M. Arcenio, CPA

15/04/2026

💜⚖️

09/04/2026

17/03/2026

Please be guided accordingly. 👇⚖️💜

30/01/2026

New Guidelines for Tax Audits ⚖️

07/01/2026

Congratulations to the new Bar passers! You all deserve it! Welcome to the distinguished and noble legal profession. ⚖️

To those who did not make it, please do not lose hope. Rest and charge back! The dot is yours to conquer! 💜

01/01/2026

Good evening everyone! 🥰
Happy New Year! 🎉

We will be closing our Lezo Law Office starting today, January 1, 2026.

EEA LAW AND NOTARIAL OFFICES
Our new office location is at 2nd floor, Casa Alba Bldg., Martelino Cor. Archbishop Reyes Sts., Poblacion, Kalibo, Aklan. (above Jollibee plaza)

Call us at 262-9006 or 09209470822
Email us at [email protected]

24/12/2025

Merry Christmas everyone! 🎄⚖️💜

24/12/2025

Good news for tax payers! Increased De Minimis benefits will take effect 15 days from publication in the BIR website or the Official Gazette whichever comes first. ⚖️💜

08/12/2025

FROM THE 2026 BAR CHAIR. ⚖️

Trust the Process with Discipline 💜⚖️

To the 2026 Bar Applicants:

By now, you must have felt the weight of what seems like an endless checklist. I understand that this part of your journey appears tedious, but let me assure you: it matters.

The application process is not designed to frustrate you, but to prepare you. Every document you compile, every deadline you meet, every detail you ascertain – these are not mere formalities. It is where discipline begins.

Discipline is doing what must be done, even when it is inconvenient, even when it is uncomfortable. It is tempting to postpone what feels burdensome, to prioritize comfort over duty. Resist that temptation. The legal profession you seek will demand far more.

Remember: this is not solely about you and your future. It is about every Filipino whose life, liberty, and property you will one day be entrusted to protect. They deserve lawyers who are thorough and punctual. They deserve lawyers who understand that every detail matters – because in law, every detail can mean the difference between justice and injustice.

Bar Bulletin No. 2 reaches you during the Christmas season – a time to pause, breathe, and reconnect. Pahuway ngan padayon – a Visayan phrase which means rest and carry on. Resting does not make you lazy or weak; it is what gives you strength to keep going. Celebrate with your loved ones. Let their presence fill your heart and remind you why you are working so hard in the first place. Hold on to your purpose. The Bar Exams are still ahead, and
your dream is waiting. This balance between rest and resolve is what it truly means to .

The promise of an is a process that respects your sacrifice while demanding your excellence. So, approach it with the same rigor as you would bring to a case. Meet every deadline. Double-check every document. Submit everything with precision and care. Your success must be – earned through discipline and dedication, not convenience or complacency.

You are not just applying to take an exam. You are proving that you are ready to serve.
MAKE IT happen.

SAMUEL H. GAERLAN
Associate Justice, Supreme Court of the Philippines
Chairperson, 2026 Bar Examinations

Bar Bulletin No. 2
https://sc.judiciary.gov.ph/wp-content/uploads/2025/12/2026-BAR-Bar-Bulletin-No-2.pdf