SyCip Salazar Hernandez & Gatmaitan

28/04/2026

The latest edition of our Tax Issues and Practical Solutions (T.I.P.S.) is now live!

Explore the latest insights on pressing matters, including:

· Requirements for claiming refunds of excess and unutilized creditable withholding tax
· Validity of Final Assessment Notices
· Potential criminal liability for non-compliance with BIR subpoenas
· Refund claims for taxes paid to local government units
· Tax for purely cash donations
· Lifting of audit suspension under RMC No. 8-2026
· The Single-Instance Audit Framework under RMC No. 1-2026
· Verification of the authenticity of a Letter of Authority

Read more on our website: https://syciplaw.com/tax-updates-february-2026-syciplaw-tax-issues-and-practical-solutions-t-i-p-s-vol-43/

21/04/2026

SyCipLaw has prepared a special report, published with Conventus Law, examining key updates and developments on the legal and regulatory framework governing in the Philippines. Senior Partner and Head of Special Projects Department 𝐑𝐨𝐬𝐞 𝐌𝐚𝐫𝐢𝐞 𝐌. 𝐊𝐢𝐧𝐠-𝐃𝐨𝐦𝐢𝐧𝐠𝐮𝐞𝐳 co-authored the report, together with Senior Associate 𝐂𝐡𝐫𝐢𝐬𝐭𝐨𝐩𝐡𝐞𝐫 𝐀. 𝐂𝐚𝐩𝐮𝐥𝐨𝐧𝐠 and Associate 𝐀𝐥𝐢𝐭𝐡𝐞𝐚 𝐂. 𝐒𝐨𝐫𝐢𝐚𝐧𝐨.

Access the full report here: https://conventuslaw.com/special-report/special-report-on-cybersecurity-in-the-philippines/

For more of SyCipLaw’s publications, visit syciplaw.com/resources/publications

15/04/2026

The latest edition of our Tax Issues and Practical Solutions (T.I.P.S.) for January addresses key questions:

1. May the Court of Tax Appeals suspend tax collection proceedings when the summary remedy of distraint and/or levy was commenced even before the assessment became final and executory?
2. May the Court of Tax Appeals dispense with the bond requirement when suspending tax collection?
3. May a compromise payment made during a failed mediation for an ongoing tax assessment case be refunded?
4. Is a taxpayer’s right to due process violated by the failure to conduct the required minimum number of surveillance days under Oplan Kandado?

Read more on our website: https://syciplaw.com/tax-updates-january-2026-syciplaw-tax-issues-and-practical-solutions-t-i-p-s-vol-42/

14/04/2026

Global Legal Group has released the latest edition of its International Comparative Legal Guide (ICLG) on Employment & Labour Law, featuring the Philippine chapter authored by SyCipLaw Senior Partner and Head of the Firm’s Employment and Immigration Department 𝐋𝐞𝐬𝐥𝐢𝐞 𝐂. 𝐃𝐲 and Partner 𝐌𝐚𝐫𝐤 𝐊𝐞𝐯𝐢𝐧 𝐔. 𝐃𝐞𝐥𝐥𝐨𝐬𝐚.

The chapter discusses common issues in and laws and regulations such as terms and conditions of employment, employee representation and industrial relations, rules against workplace discrimination, maternity and employee leave rights, and data protection and employee privacy.

The guide covers 31 jurisdictions globally and is designed as a practical reference for legal and business professionals.

Read the full Philippine chapter on the ICLG website: https://iclg.com/practice-areas/employment-and-labour-laws-and-regulations/philippines

For more of SyCipLaw’s publications, visit www.syciplaw.com/resources/publications

13/04/2026

SyCipLaw has been shortlisted for eight awards in the upcoming Legal 500 Southeast Asia Awards 2026.

Regional categories:

• Capital Markets Firm of the Year
• Projects and Energy Firm of the Year
• Shipping and Transport Firm of the Year
• TMT Firm of the Year
• Innovative Firm of the Year
• ESG Firm of the Year

National category:

• Philippine Firm of the Year

Senior Partner and Head of Employment and Immigration Department 𝐋𝐞𝐬𝐥𝐢𝐞 𝐂. 𝐃𝐲 is also shortlisted for the regional Labour and Employment Lawyer of the Year category.

Read more on our website: https://syciplaw.com/syciplaw-shortlisted-for-eight-awards-in-legal-500-southeast-asia-awards-2026/

10/04/2026

Chambers and Partners recently published the 2026 edition of its Corporate Tax Global Practice Guide (GPG). The Philippine chapter was prepared by SyCipLaw Senior Partner and Head of Tax Department 𝐂𝐚𝐫𝐢𝐧𝐚 𝐂. 𝐋𝐚𝐟𝐨𝐫𝐭𝐞𝐳𝐚, with Partner 𝐉𝐨𝐚𝐧𝐧𝐚 𝐌𝐚𝐫𝐢𝐞 𝐎. 𝐉𝐨𝐬𝐨𝐧, Senior Associate 𝐊𝐫𝐢𝐬𝐭𝐢𝐧𝐚 𝐏𝐚𝐨𝐥𝐚 𝐏. 𝐅𝐫𝐢𝐚𝐬, and Associate 𝐉𝐨𝐚𝐧𝐧𝐚 𝐌𝐚𝐫𝐢𝐞 𝐏. 𝐑𝐞𝐲𝐞𝐬.

The chapter provides a comprehensive overview of Philippine law and regulations, covering key areas such as corporate structures, taxable profits, incentives and deductions, and of inbound and outbound investments. It also discusses the intersection of corporate rules with foreign corporation regulations, as well as the ongoing implementation of base erosion and profit shifting ( ) measures in the Philippines.

The Corporate Tax GPG is an annual publication of Chambers with contributions from more than 40 markets globally. The GPGs are recognized for delivering expert commentary and practical insights from leading law firms across key jurisdictions.

Read the full chapter on the Chambers website: https://practiceguides.chambers.com/practice-guides/corporate-tax-2026/philippines

For more of SyCipLaw’s publications, visit www.syciplaw.com/resources/publications

09/04/2026

: The mega edition of our Tax Issues and Practical Solutions (T.I.P.S.) is out now.

This edition tackles key topics affecting businesses and taxpayers, including:

· Application of the Discovery Rule to Tax Code offenses
· VAT zero-rating for Registered Export Enterprises
· Local business tax assessments
· Appeals and timelines for refund claims
· Deductibility of business expenses
· Taxation of shares traded on foreign exchanges
· CMEPA-related updates and transitory rules
· Withholding tax obligations and compliance
· Tax treatment of technical services by non-resident corporations
· Use of electronic BIR Form 2307 and more!

Read more on our website: https://syciplaw.com/tax-updates-september-november-2025-syciplaw-tax-issues-and-practical-solutions-t-i-p-s-mega-edition-vol-41/

08/04/2026

The Philippine Competition Commission (“PCC”) recently raised the thresholds for compulsory notification of mergers, acquisitions, and joint ventures. Effective March 1, 2026, the Size of Party threshold is PhP9.1 billion (from PhP8.5 billion), while the Size of Transaction threshold is PhP3.8 billion (from PhP3.5 billion). Parties to mergers, acquisitions, and joint ventures are required to notify the PCC if both the Size of Party and Size of Transaction thresholds are met.

Dive into the details in our latest Special Projects Bulletin: https://syciplaw.com/philippines-increases-thresholds-for-mandatory-merger-notification/

SyCipLaw is a leading full-service law firm, with experience and deep expertise across a wide range of industries. Our long history of service and unparalleled tradition of firsts are founded on the Firm’s values of integrity, excellence, solidarity and stewardship.

01/04/2026

SyCipLaw, through its Intellectual Property ( ) and Technology, Media, and Telecommunications ( ) practice groups, presented a panel discussion titled “You Prompt It, You Own It? Intellectual Property in the AI Era” at The Legal 500 GC Summit 2026, held on March 26, 2026, at the New World Makati Hotel. The session marked the first time that IP was featured as a dedicated topic at the Summit, underscoring the growing importance of AI‑related IP issues for in‑house counsel and business leaders.

The discussion was framed as a candid and responsive exchange, drawing on a mix of regulatory, in‑house, technical, and external perspectives to examine how artificial intelligence ( ) technologies are already reshaping business practices and challenging established IP frameworks.

The panel opened with remarks from SyCipLaw Senior Partner and Head of the Intellectual Property Department 𝐀𝐧𝐭𝐡𝐨𝐧𝐲 𝐖. 𝐃𝐞𝐞, who examined the rapid adoption of AI across business operations and its implications for existing IP laws and regulatory frameworks.

The panel featured SyCipLaw Partner 𝐌𝐚. 𝐏𝐚𝐭𝐫𝐢𝐜𝐢𝐚 𝐁. 𝐏𝐚𝐳-𝐉𝐚𝐜𝐨𝐛𝐚 alongside Hon. Christine V. Pangilinan-Canlapan, Director of the Bureau of Legal Affairs of the Intellectual Property Office of the Philippines; Kristian Nico Calugay Acosta, Chief Legal Officer and General Counsel of the CTI Group; and William Chino T. Adasa, Enterprise Account Director of Amazon Web Services. The discussion was moderated by Senior Associate 𝐋𝐞𝐨 𝐅𝐫𝐚𝐧𝐜𝐢𝐬 𝐅. 𝐀𝐛𝐨𝐭.

Continue reading on our website:

SyCipLaw is a leading full-service law firm, with experience and deep expertise across a wide range of industries. Our long history of service and unparalleled tradition of firsts are founded on the Firm’s values of integrity, excellence, solidarity and stewardship.

30/03/2026

SyCipLaw has authored the Philippine chapter of the World Trademark Review (WTR) Trademark Litigation Review 2026, a leading global resource on dispute resolution and enforcement.

The chapter was written by Senior Partner and Head of Intellectual Property Department 𝐀𝐧𝐭𝐡𝐨𝐧𝐲 𝐖. 𝐃𝐞𝐞, Partner 𝐌𝐚. 𝐏𝐚𝐭𝐫𝐢𝐜𝐢𝐚 𝐁. 𝐏𝐚𝐳-𝐉𝐚𝐜𝐨𝐛𝐚, and Senior Associates 𝐋𝐞𝐨 𝐅𝐫𝐚𝐧𝐜𝐢𝐬 𝐅. 𝐀𝐛𝐨𝐭 and 𝐉𝐨𝐚𝐜𝐡𝐢𝐦 𝐀𝐥𝐟𝐨𝐧𝐬𝐨 𝐏. 𝐃𝐨𝐦𝐩𝐨𝐫, with support from Associates 𝐀𝐧𝐠𝐞𝐥𝐢𝐪𝐮𝐞 𝐏. 𝐋𝐞𝐝𝐚 and 𝐉𝐚𝐦𝐬𝐚𝐧𝐤𝐢𝐧 𝐏𝐞𝐫𝐬𝐢𝐚𝐧 𝐃. 𝐎𝐫𝐭𝐞𝐳𝐚.

Continue reading on our website: https://syciplaw.com/philippine-trademark-litigation-and-enforcement-syciplaw-contributes-to-wtr-2026/

24/03/2026

We invite you to join us for a SyCipLaw panel session at the Legal 500 GC Summit Philippines 2026:

“You Prompt It, You Own It? Intellectual Property in the AI Era”
Legal 500 GC Summit Philippines 2026
26 March 2026, 9:10 – 10:05 AM
New World Makati Hotel, Makati City

Artificial intelligence is driving a re-examination of intellectual property principles on ownership, authorship, enforcement, and liability. This session will focus on the practical implications for in-house counsel, including managing risk in the use of tools and protecting assets in an AI-enabled environment.

The discussion will be opened by 𝐀𝐧𝐭𝐡𝐨𝐧𝐲 𝐖. 𝐃𝐞𝐞, Senior Partner and Head of the Intellectual Property Department, SyCipLaw.

The panel features:

Hon. Christine V. Pangilinan-Canlapan, Director, Bureau of Legal Affairs, Intellectual Property Office of the Philippines
𝐌𝐚. 𝐏𝐚𝐭𝐫𝐢𝐜𝐢𝐚 𝐁. 𝐏𝐚𝐳-𝐉𝐚𝐜𝐨𝐛𝐚, Partner, SyCipLaw (Intellectual Property and Litigation and Arbitration)
Kristian Nico Calugay Acosta, Chief Legal Officer and General Counsel, CTI Group
William Chino T. Adasa, Enterprise Account Director, Amazon Web Services

The session will be moderated by 𝐋𝐞𝐨 𝐅𝐫𝐚𝐧𝐜𝐢𝐬 𝐅. 𝐀𝐛𝐨𝐭, Senior Associate, SyCipLaw (Intellectual Property, Special Projects, and Technology, Media, and Telecommunications).

You may register via the QR code or this link: https://www.legal500.com/events/gc-summit-philippines-2026/registration/

For inquiries, please contact [email protected].

We hope you can join us.

19/03/2026

SyCipLaw’s Litigation and Arbitration Department recently held its Kapihan sa SyCipLaw titled “Dispute Resolution Management” at The Aurora Subic Hotel, Subic Bay Freeport Zone, Olongapo City. The event brought together over 60 business leaders, legal and HR professionals, and senior executives involved in dispute management and strategic decision-making in their respective organizations.

Continue reading on our website:

SyCipLaw is a leading full-service law firm, with experience and deep expertise across a wide range of industries. Our long history of service and unparalleled tradition of firsts are founded on the Firm’s values of integrity, excellence, solidarity and stewardship.