Last March 16, 2019, the lawyers of Nonato Nonato Nonato-Luciano & Luciano Law Offices conducted a legal seminar on the new laws: the Tax Amnesty Law, the Revised Corporation Code, 105-Day Expanded Maternity Leave Law and the SSS Act of 2018. The seminar was held in Palmbeach Resort and Spa. To know more about the seminars the firm will be conducting in the future, please send an email to roselle.jean@nonatolaw.com. #legalseminar #cebulawyer #CebuBusiness #cebulawoffice #Cebu

President Duterte signed into law Republic Act No. 11232 or the Revised Corporation Code which promises to improve the ease of doing business in the Philippines. Among the notable changes are the following: A single person may now organize a corporation. A corporation with only one stockholder is called a One Person Corporation. A corporation now has perpetual existence unless provided otherwise in its articles of incorporation. A corporation whose term has expired may now ap

President Rodrigo Duterte has finally passed into law Republic Act No. 11213 otherwise known as the “Tax Amnesty Act.” Under the law, the amnesty tax to be paid for estates of decedents whose deaths occurred on or before December 31, 2017, is reduced to six percent (6%) based on the total net estate at the time of death. If the allowable deductions at the time of death exceed the value of the gross estate, the minimum estate amnesty tax of Php5,000.00 shall be paid. The lega

A Black List Order (BLO) is one that bars a foreigner from entering the Philippines. This is usually because the foreigner has committed a violation of one or more of the immigration laws of the Philippines. Being discourteous to an immigration official upon arrival in the Philippines can even be considered a ground to black list a foreigner from the Philippines. Remember, black listing is discretionary on the part of the Bureau of Immigration which is why foreigners have to

The Tax Reform for Acceleration and Inclusion (TRAIN) Law, otherwise known as Republic Act No. (RA) 10963, became effective last January 1, 2018. Pursuant to this, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 105-2017 releasing the new withholding tax table on compensation effective January 1, 2018 to December 31, 2022. Under RA 10963, those with an annual income of Php250,000 and below or approximately a monthly income of Php20,833 and be

Under Republic Act No. 10173 or the Philippine Data Privacy Act, companies which control or process (i.e. collect, record, organize, store, consolidate, modify) personal information (i.e. any information, whether recorded in a material form or not, from which the identity of an individual is apparent or can be reasonably and directly ascertained by the entity holding the information, or when put together with other information would directly and certainly identify an individu

Executive Order No. 26 (EO 26) providing for the establishment of smoke-free environments in public and enclosed places became effective on July 23, 2017. Among others, EO 26 imposes the following prohibitions: 1. Smoking within enclosed public places and public conveyances, whether stationary or in motion, except in DSAs fully compliant with the standards provided by law; 2. For persons-in-charge to allow, abet, or tolerate smoking in places where it is not allowed (DSAs not

DOLE recently published Department Circular No. 01 clarifying the applicability of Department Order No. 174 or the Rules Implementing Articles 106 to 109 of the Labor Code, as amended. Among others, the Department Circular states that: “D.O. 174, Series of 2017, applies only to trilateral relationship which characterizes contracting or subcontracting arrangement. It does not contemplate to cover information technology-enabled services involving an entire or specific business

The Supreme Court in Kimberly Clark Philippines, Inc. v. Nora Dimayuga et.al.[1] reiterated the ruling in Businessday Information Systems and Services, Inc. v. NLRC (Businessday):[2] With regard to the private respondents claim for the mid-year bonus, it is settled doctrine that the grant of a bonus is a prerogative, not an obligation, of the employer. The matter of giving a bonus over and above the workers lawful salaries and allowances is entirely dependent on the financial

Below are leaves mandated by law in the Philippines: 1. Service Incentive Leave (SIL) An employee who has rendered at least one (1) year of service shall be entitled to a yearly service incentive leave of five (5) days with pay. The following employees are excluded from entitlement to SIL under the Labor Code, but may be entitled to the same or similar benefits if so provided under other laws, or collective bargaining agreement or employment contract: a. Those of the governme