Atty. Diana Cuibillas, CPA - Notarial Office

10/05/2026

Some mothers give life, while others give love, guidance, comfort, and strength. Some are biological mothers, while others become mothers through choice, sacrifice, and the endless care they give to the people around them. To the single moms, stepmoms, adoptive moms, grandmothers, fur moms, mothers-to-be, and every woman who has loved with a mother’s heart, thank you.

Thank you for the quiet sacrifices, the sleepless nights, the unwavering support, and the kind of love that asks for nothing in return. The warmth, safety, and strength you give leave a lasting impact more than words can ever express. Happy Mother’s Day to all kinds of moms. You are deeply appreciated, celebrated, and loved. 🌸

26/04/2026

Sincere appreciation is extended to the Metro Naga Chamber of Commerce & Industry for the invitation to discuss the latest Income Tax updates and key updates in Philippine taxation.

The engagement provided an opportunity to break down complex tax rules into clear, practical guidance to help business owners, professionals, and entrepreneurs improve tax compliance, avoid common issues, and stay aligned with current revenue regulations. It also reinforced the importance of proper tax planning, accurate reporting, and strong financial practices in today’s evolving regulatory environment.

It is hoped that more initiatives and learning sessions like this will continue to be conducted to further strengthen tax awareness, compliance, and financial responsibility within the business community.

03/04/2026

Happy anniversary, Atty. Diana Cuibillas, CPA - Notarial Office!

We’re grateful for the trust our clients have given us and for the steady support from colleagues and partners along the way. The work has not always been easy, but it has always been meaningful.

We remain committed to doing our work carefully, honestly, and with respect for the people we serve.

Thank you for being part of our journey.

14/02/2026

HAPPY VALENTINE’S DAY!💞

Wishing you a day filled with love, laughter, and zero grounds for litigation.😉 Happy Valentine’s Day from our team to yours.💖

11/02/2026

DOAS vs. Donation vs. EJS: Which Document Do You Actually Need?

Transferring a land title isn't a "one-size-fits-all" process. Choosing the wrong document can lead to legal headaches or unnecessarily high tax bills. Here is a quick breakdown of the three most common methods in the Philippines:

1. Deed of Absolute Sale (DOAS)

* When to use: When you are buying or selling property for a price.
* The Tax Hit:
-Capital Gains Tax (CGT): 6% of the selling price or market value or zonal value (whichever is highest).
-Documentary Stamp Tax (DST): 1.5%.

Note: Usually, the seller pays the CGT, while the buyer pays the DST and transfer fees, but this can be negotiated in the contract.

2. Deed of Donation

* When to use: When giving property for free (usually between family members) out of "love and/or liberality."
* The Tax Hit:
-Donor’s Tax: 6% of the property value (in excess of ₱250,000 per year is taxable).

Warning: Unlike a Sale, a Donation may be contested by other "compulsory heirs" if it impairs their future inheritance (legitime).

3. Extrajudicial Settlement of Estate (EJS)

* When to use: When the owner has passed away, and the heirs want to divide the property among themselves without going to court.
* The Tax Hit:
-Estate Tax: 6% of the value of the property at the time of death.
* Requirement: This requires a formal publication in a newspaper for three consecutive weeks.

Before signing any document, ensure the Title (TCT/CCT) is clean and the Tax Declaration is updated. A mistake in the document type could mean paying the wrong tax and getting stuck at the BIR or Registry of Deeds.

15/01/2026