Disputes & Litigation · April 23, 2026
RA 9285 and the UNCITRAL Model Law, domestic arbitration under RA 876, the Special ADR Rules, enforcement of foreign awards under the New York Convention, PDRCI, CIAC and ICC arbitration, emergency relief, and the non-arbitral routes (mediation, the courts, and investor-state arbitration) that foreign investors should understand before a dispute arises.
Daniel John Fordan
Disputes & Litigation · March 10, 2024
Cyber libel is a controversial issue in the Philippines. In 2012, the country enacted the Cybercrime Prevention Act, which includes provisions criminalizing online libel. While the law was aimed at preventing cybercrime, the inclusion of libel as a criminal offense has raised concerns about freedom of expression and press freedom in the country.
Foreign Ownership & Property · June 11, 2026
The Supreme Court's February 2025 ruling in G.R. No. 260983 (Klaus Peter Neunzig v. Hon. Court of Appeals and Rossana Balcom-Doring) declared simulated land contracts void ab initio, applied the in pari delicto doctrine to deny both parties any legal recourse, referred the case to the Solicitor General for possible escheat or forfeiture of the land, and referred the foreign investor, his Filipino nominee, and the notary to the Department of Justice for possible prosecution. This article analyzes the decision, the constitutional framework it applied, and the legitimate legal structures available to foreign nationals seeking Philippine real property in 2026.
Jose Ben Campos
Family & Estates · May 30, 2026
A legal guide to the judicial recognition of foreign divorce decrees in the Philippines under Article 26 of the Family Code — covering the landmark Republic v. Ng (2024) and Republic v. Manalo (2018) rulings, the evolving limping marriage doctrine, the step-by-step procedure before the Regional Trial Court, documentary authentication requirements, annotation in the civil registry, and the practical implications for foreign investors married to Filipino citizens.
Jennifer Denise Gueco
Tax & Incentives · May 4, 2026
On January 27, 2026, the Bureau of Internal Revenue formally lifted its nationwide suspension of tax audits and field enforcement operations through Revenue Memorandum Circular No. 8-2026, which had been imposed under RMC No. 107-2025. For foreign companies with Philippine operations — whether operating as subsidiaries, branch offices, ROHQs, or representative offices — the resumption of BIR audit activity means that a compliance posture relaxed during the suspension is no longer adequate. This guide covers the revised audit policies, controls, and procedures under RMO 1-2026, with which audits conducted after RMC 8-2026 must comply, the types and phases of BIR tax audits, the rights and obligations of foreign taxpayers during examination, the most common audit findings affecting foreign companies, the penalties and assessment process, and the practical steps foreign investors should take now to prepare their Philippine operations for a renewed enforcement environment.
Joren Lex Tan
