Eusalan & Associates

07/08/2026

Future partner alert! ⚖️😄

While the Managing Partner is on leave, his nephew has officially taken charge of the law office. Watch out, world—the future partner is in the making.

Introducing Atty. Madeoh! 👨‍⚖️💼❤️

I think the office is in good hands! 😉

05/08/2026

FYI‼️

𝗕𝗜𝗥 𝗘𝗫𝗣𝗔𝗡𝗗𝗦 𝗟𝗜𝗦𝗧 𝗢𝗙 𝗩𝗔𝗧-𝗘𝗫𝗘𝗠𝗣𝗧 𝗠𝗘𝗗𝗜𝗖𝗜𝗡𝗘𝗦 𝗧𝗢 𝗘𝗔𝗦𝗘 𝗛𝗘𝗔𝗟𝗧𝗛𝗖𝗔𝗥𝗘 𝗖𝗢𝗦𝗧𝗦 𝗙𝗢𝗥 𝗙𝗜𝗟𝗜𝗣𝗜𝗡𝗢𝗦

As part of the government’s continuing efforts to make healthcare more accessible and affordable, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 87-2026, publishing the updated list of Value-Added Tax (VAT)-exempt medicines endorsed by the Food and Drug Administration (FDA) pursuant to Republic Act No. 10963 (TRAIN Law) and Republic Act No. 11534 (CREATE Act).

The issuance supports President Ferdinand R. Marcos Jr.’s directive during his 2026 State of the Nation Address (SONA) to expand access to quality healthcare by reducing the cost of essential medicines.

BIR Commissioner Charlito Martin R. Mendoza emphasized the Bureau’s commitment to implementing tax policies that directly improve the lives of Filipinos.

“The Bureau remains steadfast in implementing tax policies that directly benefit our people. By expanding the list of VAT-exempt medicines, we are helping make essential healthcare more affordable while supporting the President’s vision of a healthier and more resilient Philippines,” Commissioner Mendoza said.

With the latest update, the number of VAT-exempt medicines has increased to 2,277, including 14 newly added medicines. The expanded coverage helps reduce out-of-pocket medical expenses, particularly for Filipinos undergoing long-term treatment for chronic and life-threatening illnesses.

The updated list now covers medicines used in the treatment of:

* Cancer – 708 medicines

* Hypertension – 537 medicines

* Diabetes – 331 medicines

* Mental Illness – 300 medicines

* High Cholesterol – 172 medicines

* Kidney Disease – 152 medicines

* Tuberculosis – 77 medicines

Every peso saved through the VAT exemption helps families continue treatment, purchase essential medicines, and better manage their daily needs.

By making healthcare more affordable, the government also supports better treatment outcomes and improves the quality of life of millions of Filipinos.

While the Bureau continues to fulfill its mandate of generating revenues for national development, it likewise ensures that the tax system delivers meaningful and tangible benefits to the Filipino people.

For more information, you may access:

Revenue Memorandum Circular No. 87-2026
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2087-2026_redacted.pdf

Updated Full List of VAT-Exempt Medicines (Annex A)
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%2087-2026%20Annex%20A%20(6).pdf

04/08/2026

**Happy Birthday to an Extraordinary Mother!**

Today, we celebrate not only another year of your beautiful life but also the remarkable legacy of love, kindness, and compassion you have shared with those around you.

Your son has built a law office dedicated to excellence, integrity, and justice—but beyond professional success, he has chosen to serve every client with genuine heart and empathy. That enduring spirit is a reflection of the values you instilled in him. Your example has inspired him to see every client not just as a case, but as a person deserving of dignity, understanding, and compassionate care.

On your special day, may you be surrounded by the same love, warmth, and kindness that you have so generously given to others. May God continue to bless you with good health, abundant joy, and many more years filled with precious moments with those who love you.

Happy 60th Birthday, Mama Delia!💙

02/07/2026

PAHIBALO SA TANAN‼️

📢 𝐍𝐚𝐤𝐚-𝐚𝐯𝐚𝐢𝐥 𝐧𝐚 𝐛𝐚 𝐤𝐚 𝐬𝐚 𝐚𝐭𝐨𝐧𝐠 𝐑𝐄𝐀𝐋 𝐏𝐑𝐎𝐏𝐄𝐑𝐓𝐘 𝐓𝐀𝐗 𝐀𝐌𝐍𝐄𝐒𝐓𝐘 𝐏𝐑𝐎𝐆𝐑𝐀𝐌?

Kung wala pa, karon na ang imong higayon!

📅 Hangtod na lamang kini karong 𝗝𝗨𝗟𝗬 𝟯, 𝟮𝟬𝟮𝟲.

Ayaw sayangi ang oportunidad nga makabenepisyo sa atong Real Property Tax Amnesty Program.

✅ Settle your Real Property Tax obligations
✅ Avail of amnesty benefits
✅ Avoid missing the deadline

01/07/2026

Happy 59th Araw ng Davao del Norte!🌴

𝐌𝐀𝐋𝐈𝐏𝐀𝐘𝐎𝐍𝐆 𝐏𝐀𝐆𝐒𝐀𝐔𝐋𝐎𝐆 𝐒𝐀 𝐈𝐊𝐀-𝟓𝟗 𝐍𝐆𝐀 𝐀𝐑𝐀𝐖 𝐍𝐆 𝐃𝐀𝐕𝐀𝐎 𝐃𝐄𝐋 𝐍𝐎𝐑𝐓𝐄!

Ang Lokal nga Panggamhanan sa Tagum naghinaot og malipayon ug makahuluganon nga pagsaulog sa ika-59 nga Araw ng Davao del Norte.

Here’s to stronger communities and a more progressive Davao del Norte!

30/06/2026

Happy Birthday to ENLAW's biggest blessing, Ms. Romelyn Renomeron! 🎉💙

Today, we celebrate not only your birthday but also the incredible person you are. Your dedication, and unwavering support have touched so many lives. You are truly one of the greatest blessings your ENLAW family could ever ask for.

May this new chapter of your life be filled with abundant joy, good health, countless opportunities, and all the love your heart can hold. May your dreams continue to unfold, your efforts be richly rewarded, and your days be surrounded by people who appreciate you just as much as we do.

Happy Birthday, Romelyn! Wishing you a year as beautiful, meaningful, and inspiring as the difference you make in the lives of others. May God continue to bless you abundantly and grant you the desires of your heart. Enjoy your special day—you deserve every happiness! 💐🎂✨

26/06/2026

Happy Friday!

Friday is a reminder that every week gives us a chance to pause, reset, and begin again with renewed purpose. May we forgive ourselves for what did not go as planned, recommit to what truly matters, and continue moving forward with positive energy.

As we end the week, let us carry with us gratitude, hope, and dedication to meaningful service.

25/06/2026

ONE TIME ABATEMENT PROGRAM FOR ALL MICRO TAXPAYERS‼️

19/06/2026

FYI.

The (SC) has clarified when the processing periods begin for value-added tax (VAT) refund claims.

In a Decision written by Associate Justice Maria Filomena D. Singh, the SC’s Third Division updated the summary of rules on the reckoning of the processing periods will start for VAT refund claims under Section 112(A) of the 𝘛𝘢𝘹 𝘊𝘰𝘥𝘦, which was previously explained in the case of 𝘊𝘰𝘮𝘮𝘪𝘴𝘴𝘪𝘰𝘯𝘦𝘳 𝘰𝘧 𝘐𝘯𝘵𝘦𝘳𝘯𝘢𝘭 𝘙𝘦𝘷𝘦𝘯𝘶𝘦 (𝘊𝘐𝘙) 𝘷. 𝘋𝘰𝘩𝘭𝘦 𝘚𝘩𝘪𝘱𝘮𝘢𝘯𝘢𝘨𝘦𝘮𝘦𝘯𝘵 𝘗𝘩𝘪𝘭𝘪𝘱𝘱𝘪𝘯𝘦𝘴 𝘊𝘰𝘳𝘱𝘰𝘳𝘢𝘵𝘪𝘰𝘯, based on changing policies.

- For administrative claims for VAT refund or credit filed 𝗽𝗿𝗶𝗼𝗿 𝘁𝗼 𝗝𝘂𝗻𝗲 𝟭𝟭, 𝟮𝟬𝟭𝟰, the 120-day period starts from the date of the filing of the administrative claim once the taxpayer submits complete documents with the claim or manifests that they will no longer submit additional supporting documents. If the Bureau of Internal Revenue (BIR) does not notify the taxpayer that their documents are incomplete, the 120-day period begins from the taxpayer’s submission. If the BIR notifies the taxpayer that additional documents are needed, the 120-day period begins from the submission or the end of the 30-day period given to submit additional documents.�

- For administrative claims for VAT refund or credit filed 𝗳𝗿𝗼𝗺 𝗝𝘂𝗻𝗲 𝟭𝟭, 𝟮𝟬𝟭𝟰 𝘁𝗼 𝗗𝗲𝗰𝗲𝗺𝗯𝗲𝗿 𝟯𝟭, 𝟮𝟬𝟭𝟳, the 120-day period begins from the date of filing of the administrative claim for refund with complete supporting documents. The taxpayer is not allowed to submit additional documents after the filing of the claim.

- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟭, 𝟮𝟬𝟭𝟴 𝘁𝗼 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟭𝟴, 𝟮𝟬𝟮𝟭, the 𝘛𝘢𝘹 𝘙𝘦𝘧𝘰𝘳𝘮 𝘧𝘰𝘳 𝘈𝘤𝘤𝘦𝘭𝘦𝘳𝘢𝘵𝘪𝘰𝘯 𝘢𝘯𝘥 𝘐𝘯𝘤𝘭𝘶𝘴𝘪𝘰𝘯 𝘓𝘢𝘸 (𝘛𝘙𝘈𝘐𝘕 𝘓𝘢𝘸) shortened the 120-day period for the CIR to process administrative claims for VAT refund to 90 days. The 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund. If the documents are incomplete, the application will not be accepted. Any unsupported claim shall be outrightly disallowed, resulting in full or partial denial of the claim.

- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟭𝟵, 𝟮𝟬𝟮𝟭 𝘁𝗼 𝗝𝘂𝗻𝗲 𝟯𝟬, 𝟮𝟬𝟮𝟯, the 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund. A 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵 𝘰𝘧 𝘙𝘦𝘲𝘶𝘪𝘳𝘦𝘮𝘦𝘯𝘵𝘴 (𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵) was released by the BIR as basis for the completeness of the submitted documents.

- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗝𝘂𝗹𝘆 𝟭, 𝟮𝟬𝟮𝟯 𝘁𝗼 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟭𝟳, 𝟮𝟬𝟮𝟰, the 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund, as provided in the 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵.

- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟭𝟴, 𝟮𝟬𝟮𝟰 𝘁𝗼 𝗠𝗮𝗿𝗰𝗵 𝟯𝟭, 𝟮𝟬𝟮𝟱, the 90-day period begins from the acceptance by the processing office of the claim or application for VAT refund with complete documents, as provided in the 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵. Applications with incomplete documents will not be accepted.

- For administrative claims for VAT refund or credit filed 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗔𝗽𝗿𝗶𝗹 𝟭, 𝟮𝟬𝟮𝟱 𝗼𝗻𝘄𝗮𝗿𝗱𝘀, the 90-day period begins from the submission of the certified true copies of the invoices or official receipts and other supporting documents for the application for VAT refund, as provided in the 𝘊𝘩𝘦𝘤𝘬𝘭𝘪𝘴𝘵. If documents are incomplete, the application will not be received and processed by the processing office.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=167773.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=164115.

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/.

19/06/2026