Camua Law Office

Camua Law Office We are a full-service firm specializing in taxation, asset protection, estate planning, corporate governance, and labor relations.

Happening this month and it’s FREE!
06/06/2026

Happening this month and it’s FREE!

NOW AVAILABLE!The "Handbook for Estate Planning and Settlement" by Atty. Terence Camua is an essential resource for indi...
29/05/2026

NOW AVAILABLE!

The "Handbook for Estate Planning and Settlement" by Atty. Terence Camua is an essential resource for individuals looking to secure their financial legacy and navigate the complexities of estate management. Written with precision and backed by years of expertise, this book provides readers with clear, practical advice on topics like asset distribution, legal processes, and effective strategies to minimize tax liabilities. Ideal for professionals and individuals alike, it empowers you to make informed decisions for a seamless settlement process. Equip yourself with the knowledge you need to ensure your estate planning is executed responsibly and confidently.

To order, visit the Central Books online store through the link below:
https://central.com.ph/product/camua-handbook-for-estate-planning-and-settlement/

TAX UPDATE:The BIR issues RMC No. 53-2026 announcing the availability of Taxpayer Portal and its pilot implementation to...
26/05/2026

TAX UPDATE:

The BIR issues RMC No. 53-2026 announcing the availability of Taxpayer Portal and its pilot implementation to Large Taxpayer Service.

As part of the pilot implementation, taxpayers registered under the LTS may enroll in the portal and use the following system functionalities:

1. Viewing of taxpayer registration information
2. Monitoring of status of filed tax returns per tax type/form type
3. Tracking of tax payments
4. Viewing of Account Ledger per Tax Type/Form Type
5. Receiving of system-generated notifications and tax reminders.

TAX UPDATE:The BIR issues RMC 47-2026 prescribing simplified and streamlined guidelines and procedures in the closure an...
22/05/2026

TAX UPDATE:

The BIR issues RMC 47-2026 prescribing simplified and streamlined guidelines and procedures in the closure and/or cancellation of business registration with the BIR. Visit the link below for the full text.

https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2047-2026.pdf

Update on the TRO filed by Sen. Bato Dela Rosain the Supreme Court:
20/05/2026

Update on the TRO filed by Sen. Bato Dela Rosain the Supreme Court:

TAX UPDATE:The BIR issued RMC 42-2026 to clarify the requirement for the submission of the Certificate of Entitlement to...
12/05/2026

TAX UPDATE:

The BIR issued RMC 42-2026 to clarify the requirement for the submission of the Certificate of Entitlement to Tax Incentives (CETI) as a mandatory attachment to the Annual Income Tax Return (AITR) of Registered Business Enterprise (RBE) taxpayers.

It reiterates that, in accordance with existing rules and regulations, the CETI shall continue to form part of the mandatory attachments to the AITR for RBE taxpayers availing of income tax incentives.

12/05/2026

STATEMENT OF LAW DEANS AND PROFESSORS
ON THE ACCOUNTABILITY OF THE VICE-PRESIDENT

We, the undersigned law deans and law professors, wish:

1. To laud the courageous Members of the House of Representatives who voted to impeach Vice-President Sarah Z. Duterte on the grounds, factual and legal, articulated in the Report of the Committee on Justice;

2. To decry the brazen attempts of members of the Senate to forestall the impeachment trial of the Vice-President, first, by voting for a change of leadership on the eve of the transmittal of the Articles of Impeachment to the Senate, and, second, apparently deciding to adopt the “Escudero definition” of “forthwith” – which, at that unfortunate time, meant, “when it pleased the Senate President”;

3. To remind the Senators that refusing to sit as a Court of Impeachment is not a constitutional option, considering that Article XI, Section 3, paragraphs 3 and 4 are clear that when at least one-third of the Membership of the House of Representatives EITHER votes in affirmance of the Committee Report OR files the Impeachment Complaint, these constitute the Articles of Impeachment and trial “forthwith” proceeds – the clear intendment of the Constitution being that “trial proceeds as a matter of course”;

4. To invite attention of the Members of Senate – as well as the Filipino people – to the fact that refusal of public officers to perform a duty imposed by law, particularly by the Constitution, constitutes dereliction of duty that is administratively actionable and conferring an undue advantage and benefit on a person not entitled to it is an indictable criminal offense under Republic Act No. 3019;

5. To urge our law enforcers to cooperate with international legal processes so that, in case the State should so decide in accordance with the relevant provisions of Republic Act No. 9851, Mr. Bato de la Rosa, be made to stand trial before the International Criminal Court at The Hague.

6. To rally all Filipinos to see to the faithful compliance by all public officers of their sworn duty to uphold the Constitution and to abide by the Rule of Law.

Retired Justice ADOLFO S. AZCUNA
Professor, Graduate School of Law
San Beda University

Dr. ANTONIO LA VINA
Professor, Graduate School of Law
San Beda University

FR. RANHILIO CALLANGAN AQUINO
Dean, Graduate School of Law
San Beda University

Mons. GARY S. FORMOSO, JCD
Professor, San Beda University Graduate School of Law

ANNA MARIA D. ABAD
Dean, College of Law
Adamson University

MA. SOLEDAD MARGARITA DERIQUITO-MAWIS
Dean, College of Law
Lyceum of the Philippines University

CARLO L. CRUZ
Professor, College of Law
Lyceum of the Philippines University

Dr. JEMY GATDULA
Dean, University of Asia and the Pacific Law School

MARIVIC A. TRABAJO-DARAY
Dean, College of Law
Holy Name University
Tagbilararn City

ROGER TERENCE P. CAMUA
Professor,
University of Asia and the Pacific Law School

RABINDRANATH S. POLITO
Dean, College of Law
Misamis University

Fr. JAIME B. ACHACOSO, JCD
Professor, Graduate School of Law
San Beda University

Dr. GEORGE V. CARMONA
Professor, Graduate School of Law
San Beda University

MARIA MILAGROS N. FERNAN-CAYOSA
Dean, College of Law
University of the Cagayan Valley
Tuguegarao City

DOMNINA T. RANCES
Dean, College of Law
Ateneo de Naga University

Dr. JUAN RUFFO D. CHONG
Professor, Graduate School of Law
San Beda University

Dr. MANUEL P. S. SOLIS
Professor, Graduate School of Law
San Beda University

LINDA L. MALENAB-HORNILLA
Professor, Graduate School of Law
San Beda University

YASMINE LEE R. TADEO
Dean, School of Law
Saint Louis University

CHRISTINE ANGELICA B. ELVEÑA
Professor, School of Law
Saint Louis University

MELANIE P. PIMENTEL
Professor, Graduate School of Law
San Beda University

EMMANUEL NICOLE VALENCIA
Professor
College of Law
Adamson University and
Institute of Law
Far Eastern University

DARWIN P. ANGELES
Senior Lecturer
College of Law
University of the Philippines
Tañada-Diokno School of Law
De La Salle University

Fr. JEROME U. ROSALINDA, JCD
Professor, Graduate School of Law
San Beda University

FR. LHEM J. NAVAL, LLM
Professor, Graduate School of Law
San Beda University

VIRGILIO R. de los REYES
Dean, Tanada-Diokno School of Law
De La Salle University

EDMUND TAYAO, PhD
Professor, Graduate School of Law
San Beda University

PETER D. NG, MD, JD, PhD
Professor, Graduate School of Law
San Beda University

Fr. DANILO R. FLORES, JUD
Professor, Graduate School of Law
San Beda University and
University of Santo Tomas

Dr. CRISTINA A. MONTES
Professor, Graduate School of Law
San Beda University and
University of Asia and the Pacific Law School

BENEDICT G. KATO
Professor, Faculty of Civil Law
University of Santo Tomas

MA. LOUELLA MARTINEZ - ARANAS
Professor, College of Law
Lyceum of the Philippines University

MINERVA AMBROSIO
Professor
Adamson University College of Law
Lyceum of the Philippines University College of Law

FERDINAND TAN
Former Dean
San Sebastian Recoletos – College of Law

CYRUS SUALOG
Professor
Adamson University College of Law
Far Eastern University Institute of Law

SENEN AGUSTIN DE SANTOS
Professor, College of Law
Lyceum of the Philippines University

TAX UPDATE:The BIR issues RMO No. 6-2026 to prescribe amendments, supplemental procedures and clarificatory guidelines t...
28/04/2026

TAX UPDATE:

The BIR issues RMO No. 6-2026 to prescribe amendments, supplemental procedures and clarificatory guidelines to RMO No. 1-2026 to address such concerns and ensure the consistent, uniform and orderly implementation of the consolidation framework and related audit reforms provided therein.

This includes but not limited to:

-Deadline for filing written Requests for Non-Consolidation of VAT Audit Cases
-Automatic consolidation of all pending eLAs except where a written Request for Non-Consolidation is duly filed
-Last day of audit operations for VAT Audit Sections (VATAS) and Large Taxpayers VAT Audit Unit (LTVAU)
-Automatic consolidation of all pending eLAs which were previously allowed to proceed separately pursuant to a Request for Non-Consolidation
-Last day of VATAS and LTVAU for purposes of winding up its operations

TAX UPDATE:The BIR issues Bank Bulletin No. 2026-05 advising all Authorized Agent Banks (AABs) to accept all payments fr...
24/04/2026

TAX UPDATE:

The BIR issues Bank Bulletin No. 2026-05 advising all Authorized Agent Banks (AABs) to accept all payments from taxpayers for the filing of AITRs for the calendar year ending December 31, 2025 until May 15, 2026 and to extend banking hours until 5PM on the said due date.

COMPLIANCE UPDATE:The Securities and Exchange Commission (SEC) has extended the deadline for the submission of Annual Fi...
21/04/2026

COMPLIANCE UPDATE:

The Securities and Exchange Commission (SEC) has extended the deadline for the submission of Annual Financial Statements (AFS) and related annual reports requiring AFS attachments.

This update follows the extension granted by the Bureau of Internal Revenue (BIR) for the filing of 2025 Annual Income Tax Returns (ITR) and required attachments until May 15, 2026.

Under SEC Memorandum Circular No. 9, Series of 2026, AFS submitted to the SEC must first be stamped “received” by the BIR. In line with this requirement, the SEC has moved the AFS filing deadline to June 15, 2026 (from the original May 29, 2026).

The revised deadline applies to:

-Domestic corporations
-Foreign corporations (including branch offices, representative offices, regional headquarters, and regional operating headquarters)
-Corporations under SEC Extension Offices

All entities with a fiscal year ending December 31, 2025 are covered by this extension.

Address

Unit E-1209, East Tower, Tektite, Exchange Road, Ortigas Center
Pasig
1605

Opening Hours

Monday 9:30am - 6:30pm
Tuesday 9:30am - 6:30pm
Wednesday 9:30am - 6:30pm
Thursday 9:30am - 6:30pm
Friday 9:30am - 6:30pm

Telephone

0926-6429146

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