Balindan Law

Directions Website

Balindan Law Balindan Law is a full service law firm with primary focus on taxation and corporate law.
(1)

It is located at No. 5, Unit 602, The One Executive Office Bldg., West Avenue, Quezon City

For Queries please contact: [email protected]

Closing a business? Let us handle the BIR closure, itโ€™s the one 'check' you can't afford to bounce.
19/09/2026

Closing a business? Let us handle the BIR closure, itโ€™s the one 'check' you can't afford to bounce.

18/09/2026

Muling binigyang-diin ng na ang pinarurusahan ng Republic Act No. 9262, o Anti-Violence Against Women and Their Children Act of 2004, ay hindi ang mismong pagtataksil sa asawa, kundi ang sikolohikal na karahasan (psychological violence) na kalakip nito na nagdudulot ng pagdurusang pangkaisipan o emosyonal (mental and emotional suffering) sa asawang babae.

Sa isang Desisyon na isinulat ni Associate Justice Amy C. Lazaro-Javier, pinagtibay ng Ikalawang Dibisyon ng Korte Suprema ang hatol ng pagkakasala ng isang lalaki sa paglabag sa Section 5(i) ng Anti-VAWC Act na nagpaparusa sa pagdudulot ng pangkaisipan o emosyonal na pagdurusa, panlilibak o kahihiyan sa isang babae o sa kanyang anak.

Ikinasal ang mag-asawa noong 1999 at nagkaroon ng dalawang anak. Nagsimula ang kanilang problema sa pagsasama noong 2009 nang simulan ng lalaki ang pag-uwi nang gabi at pagiging malayo sa kanyang pamilya. Noong Enero 2010, nagpadala ng mga mensahe sa telepono ang lalaki sa kanyang asawa na nagsasabing hindi na siya uuwi, gusto na niyang mamuhay mag-isa, at nagbabalak na ipawalang-bisa ang kanilang kasal.

Nalaman kalaunan ng babae na may kinakasamang ibang babae na ang kanyang asawa. Nagmatyag ang kapatid ng babae at isang pampribadong imbestigador at natuklasang totoo ngang may iba nang kinakasama ang lalaki. May mga saksi din na nagsabi sa babae tungkol sa relasyon ng asawa nito at ng kinakasama.

Sinampahan ng kasong psychological violence (sikolohikal na karahasan) ang asawang lalaki sa Regional Trial Court (RTC). Sa paglilitis, isinalaysay ng asawang babae na nagdulot sa kanya ng matinding pagdurusang pangkaisipan at emosyonal ang mga ginawa ng kanyang asawa, pati na rin ang pagkawala ng pagpapahalaga sa sarili at dangal. Sinabi niyang nakaranas siya ng depresyon at ilang beses na nagtangkang magsuicide.

Nalaman ng sikolohistang sumuri sa asawang babae ang mga senyales ng depresyon, kabilang ang pakiramdam ng kawalan ng halaga, kawalan ng tulog, paghihirap sa pagtuon ng pansin, at mga problema sa pakikipag-ugnayan sa iba. Iniugnay ng sikolohista ang mga emosyonal na paghihirap na ito sa hidwaan ng asawang babae sa kanyang asawa at sa pag-iwan nito sa pamilya para sa ibang babae.

Pinagtibay nang buo ng Korte Suprema ang desisyong nagpapatunay na guilty sa sikolohikal na karahasan sa ilalim ng Anti-VAWC Act ang asawang lalaki. Dahil dito, pinatawan siya ng parusang pagkakulong nang hanggang walong taon at inutusang magbayad ng PHP 100,000 na multa at PHP 30,000 na moral damages sa kanyang asawa. Inatasan din siya ng Korte Suprema na sumailalim sa obligadong psychological counseling o psychiatric treatment.

Paliwanag ng Korte, depende sa sitwasyon, ang pakikipagrelasyon sa labas ng kasal ay maaaring magdulot ng pagdurusang pangkaisipan o emosyonal sa asawang babae pero kailangan pa ring patunayan ito.

Sa kasong ito, pinagtibay ng Korte Suprema na ang salaysay ng asawang babae, ang kanyang psychological evaluation, at ang mga pahayag ng iba pang saksi ay sapat na nakapagpatunay na nagdulot sa kanya ng pagdurusang pangkaisipan at emosyonal ang mga ginawa ng kanyang asawa.

Basahin ang press release sa https://sc.judiciary.gov.ph/?p=173362.

Basahin ang Desisyon sa https://sc.judiciary.gov.ph/268619-###-vs-people-of-the-philippines/.

Sumunod sa Credit Attribution Policy ng SC PIO: https://sc.judiciary.gov.ph/credit-attribution-policy/.


18/09/2026

๐Ÿšจ ๐—ฆ๐—˜๐—– ๐—ฒ๐—ป๐—ณ๐—ผ๐—ฟ๐—ฐ๐—ฒ๐—บ๐—ฒ๐—ป๐˜ ๐—ฒ๐—ณ๐—ณ๐—ผ๐—ฟ๐˜๐˜€ ๐—น๐—ฒ๐—ฎ๐—ฑ ๐˜๐—ผ ๐—ฐ๐—ผ๐—ป๐˜ƒ๐—ถ๐—ฐ๐˜๐—ถ๐—ผ๐—ป ๐—ผ๐—ณ ๐—”๐˜‚๐—ฟ๐—ฎ ๐—™๐—ถ๐—ป๐—ฎ๐—ป๐—ฐ๐—ฒ ๐—ฎ๐—ป๐—ฑ ๐—œ๐—ป๐˜ƒ๐—ฒ๐˜€๐˜๐—บ๐—ฒ๐—ป๐˜ ๐—ผ๐—ฝ๐—ฒ๐—ฟ๐—ฎ๐˜๐—ผ๐—ฟ๐˜€

Operators of Aura Finance and Investments have been convicted following an entrapment operation conducted by the Securities and Exchange Commission Laoag Extension Office and the National Bureau of Investigation Laoag Division Office.

In a decision promulgated by Branch 15 of the Laoag City Regional Trial Court, Aura operator Arvin Briones Licuan and his employee Princess Nestelene Ramos were found guilty of violating Sections 8 and 28 of the Republic Act No. 8799, or the Securities Regulations Code, in relation to Republic Act No. 10175, or the Cybercrime Prevention Act.

Both were sentenced to pay a fine of P200,000.

The conviction follows the March 25 arrest of Licuan and Ramos in Laoag City, after Aura was found to be offering investment opportunities to the public without the required registration and authority from the SEC.

๐Ÿ”— Read the full text of the press release here: https://www.sec.gov.ph/pr-2026/aura-finance-and-investment/ .tab=0

We are pleased to provide an overview of Balindan Law's core practice areas, reaffirming our commitment to offering expe...
18/09/2026

We are pleased to provide an overview of Balindan Law's core practice areas, reaffirming our commitment to offering expert legal solutions to individuals and businesses.

Explore how our dedicated team can support your needs across our primary service categories:

โš–๏ธ TAX SERVICES
We provide meticulous guidance and robust representation in all taxation matters, ensuring compliance and strategic planning.

๐Ÿ”น Tax Assessments & Disputes (BIR audit support, etc.)
๐Ÿ”น Tax Refunds & Credits (VAT claims, TCs)
๐Ÿ”น Court of Tax Appeals Litigation (Representation at CTA)
๐Ÿ”น Estate Planning & Settlement (Wealth transition, compliance)

๐Ÿข CORPORATE SERVICES
From your companyโ€™s inception through complex restructurings, we offer strategic counsel to facilitate your business goals.

๐Ÿ”น Corporate Registration / Set-Up (Company formation)
๐Ÿ”น Mergers & Acquisitions (M&A) (Due diligence, restructuring)
๐Ÿ”น Corporate Disputes (Intra-corporate issues, shareholder disputes)
๐Ÿ”น Commercial Transactions Advisory (Contracts, regulatory compliance)

Our firm remains dedicated to providing personalized and results-driven legal counsel tailored to your specific objectives.

๐Ÿ“ž Contact Balindan Law today to discuss your requirements:
+63 961 532 9516 | [email protected]
Unit 602, The One Executive Office #5 West Ave, Quezon City

17/09/2026

The Office of the 2027 Bar Chairperson, Associate Justice Ricardo R. Rosario, has issued ๐๐š๐ซ ๐๐ฎ๐ฅ๐ฅ๐ž๐ญ๐ข๐ง ๐๐จ. ๐Ÿ-๐Ÿ๐ŸŽ๐Ÿ๐Ÿ• dated September 16, 2026, concerning the โ€œ๐‚๐จ๐ง๐๐ฎ๐œ๐ญ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ• ๐๐š๐ซ ๐„๐ฑ๐š๐ฆ๐ข๐ง๐š๐ญ๐ข๐จ๐ง๐ฌ: ๐Œ๐จ๐๐š๐ฅ๐ข๐ญ๐ฒ, ๐’๐œ๐ก๐ž๐๐ฎ๐ฅ๐ž, ๐‚๐จ๐ฏ๐ž๐ซ๐š๐ ๐ž, ๐š๐ง๐ ๐’๐ฒ๐ฅ๐ฅ๐š๐›๐ฎ๐ฌ.โ€

Full text of Bar Bulletin 1-2027, including the 2027 Bar Syllabus:https://sc.judiciary.gov.ph/wp-content/uploads/2026/09/2027PBE_BB1.pdf

Bar 2027 Microsite: https://sc.judiciary.gov.ph/bar-2027

Official Viber Channel: https://bit.ly/2027BarExamsOfficialViber



Malacaรฑang has ordered the suspension of work in government offices starting at 1 PM on Monday, Sept. 28, to allow gover...
17/09/2026

Malacaรฑang has ordered the suspension of work in government offices starting at 1 PM on Monday, Sept. 28, to allow government employees and their families to observe the 34th National Family Week.

COURTESY: PCO

16/09/2026

BLaw Stans Kween Lyca!๐Ÿ‘‘โœจ

From " Pwede Nang Mangarapโ€to beautiful transformation โ€” glow-up na may sariling jurisprudence! ๐Ÿ’…๐Ÿ˜‚

Kween Lyca, we see you! ๐Ÿ‘‘โœจ

๐ŸŽ„ Only 100 days until Christmas! ๐ŸŽ„Time flies... unlike legal deadlines. ๐Ÿ˜‰โš–๏ธStay merry, stay prepared, and leave the fine...
16/09/2026

๐ŸŽ„ Only 100 days until Christmas! ๐ŸŽ„

Time flies... unlike legal deadlines. ๐Ÿ˜‰โš–๏ธ

Stay merry, stay prepared, and leave the fine print to Balindan Law.

๐ŸŽ

๐—•๐—œ๐—ฅ ๐—ฅ๐—˜๐— ๐—ข๐—ฉ๐—˜๐—ฆ ๐—ฉ๐—”๐—ง ๐—ข๐—ก ๐—ฆ๐—ฌ๐—ฆ๐—ง๐—˜๐—  ๐—Ÿ๐—ข๐—ฆ๐—ฆ ๐—–๐—›๐—”๐—ฅ๐—š๐—˜The BIR has issued Revenue Memorandum Circular No. 97-2026 removing the Value-Added...
14/09/2026

๐—•๐—œ๐—ฅ ๐—ฅ๐—˜๐— ๐—ข๐—ฉ๐—˜๐—ฆ ๐—ฉ๐—”๐—ง ๐—ข๐—ก ๐—ฆ๐—ฌ๐—ฆ๐—ง๐—˜๐—  ๐—Ÿ๐—ข๐—ฆ๐—ฆ ๐—–๐—›๐—”๐—ฅ๐—š๐—˜

The BIR has issued Revenue Memorandum Circular No. 97-2026 removing the Value-Added Tax (VAT) on the allowable system loss charge within the cap approved by the Energy Regulatory Commission (ERC). Issued on September 14, 2026, the Circular recognizes the charge as a government-mandated pass-through cost excluded from gross sales for VAT purposes, with the exclusion to apply prospectively in accordance with the effectivity of ERC Resolution No. 26, Series of 2026.

The Circular formally recognizes the allowable system loss charge within the ERC-approved cap as a government-mandated charge excluded from gross sales for VAT purposes. It is therefore not subject to output VAT and creditable withholding on VAT. The exclusion does not extend to income tax and the corresponding creditable withholding tax.

For VAT purposes, the allowable system loss charge must be separately identified in the billing statement, invoice, or similar document. Generation companies, the National Grid Corporation of the Philippines (NGCP), distribution utilities, electric cooperatives, and other affected taxpayers must also ensure proper billing, accounting, reporting, and separate identification of the charge in accordance with applicable ERC rules and tax regulations.

Read the full RMC No. 97-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2097-2026_redacted.pdf

๐Ÿ“Œ Piso Kada Parcel Ni Rosmar Tan? Hindi Puwedeng Maging Mas Mababa sa Minimum WageNilinaw ng DOLE na kahit โ‚ฑ1 kada parce...
13/09/2026

๐Ÿ“Œ Piso Kada Parcel Ni Rosmar Tan? Hindi Puwedeng Maging Mas Mababa sa Minimum Wage

Nilinaw ng DOLE na kahit โ‚ฑ1 kada parcel ang bayad sa isang manggagawang piece-rate o per-output ang sahod, dapat pa rin nitong matanggap ang hindi bababa sa minimum wage para sa normal na oras ng trabaho. Ang pagtatakda ng ganitong rate ay dapat ding nakabatay sa wastong Time and Motion Study (TMS) upang matiyak na makatarungan at naaayon sa batas.

Kung may paglabag, maaaring humingi ng tulong o magsampa ng reklamo sa DOLE para sa kaukulang aksyon.

Address

Quezon City

Alerts

Be the first to know and let us send you an email when Balindan Law posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Shortcuts

Share