ORIAS LAW

08/07/2026

Alam Mo Ba ang Pagkakaiba ng DTI BN Registration, Mayor’s Permit, at BIR Registration?

Magkakaiba ang layunin ng bawat dokumento para sa inyong negosyo — at mahalagang makumpleto ang mga ito upang legal na makapag-operate.

✔️ DTI Certificate of Business Name Registration
Patunay na rehistrado ang inyong business name sa DTI at kayo ay may karapatang gamitin ito sa napiling territorial scope.

✔️ Mayor’s Permit
Pahintulot mula sa Local Government Unit (LGU) upang legal na makapag-operate ang inyong negosyo sa inyong lungsod o munisipalidad.

✔️ BIR Registration
Kinakailangan para sa tamang pagbabayad ng buwis at pag-iisyu ng official receipts o invoices.

💡 Tandaan:
Ang DTI Registration ay hindi kapalit ng Mayor’s Permit at BIR Registration. Ang tatlo ay mahalagang bahagi ng pagiging lehitimo at compliant na negosyo.

Start your negosyo journey today —
Register online with BNRS at bnrs.dti.gov.ph

02/07/2026

02/07/2026

The (SC) has ruled that a husband and wife’s mutual desire to end their marriage, by itself, is not enough to prove collusion in a petition for declaration of nullity of marriage. A lack of objection is not the same as collusion.

In a Decision written by Associate Justice Maria Filomena D. Singh, the SC’s Third Division ruled that there was no collusion between the spouses in a petition to declare their marriage void. “Collusion” means that the spouses secretly agreed to fake or misrepresent facts in order to nullify their marriage.

The SC voided the marriage due to the husband’s psychological incapacity.

The wife filed the petition before the Regional Trial Court (RTC) alleging that her husband was unable to fulfill his marital duties because of continued physical, psychological, and economic abuse, which she said began even before their marriage.

When the husband did not file his answer to the petition, the RTC directed the Provincial Prosecutor to investigate possible collusion between the spouses. The Associate Provincial Prosecutor reported that there was no collusion.

During trial, the wife presented several witnesses while the husband presented none. He also did not oppose the petition.

Despite this, the RTC dismissed the case, ruling that the evidence did not sufficiently prove psychological incapacity.

The RTC pointed out that the husband’s father admitted discussing his testimony with his son, and that the husband was willing to have the marriage dissolved.

Explaining that collusion is a secret agreement to defraud or obtain something illegal, the SC noted that although the RTC observed suspicious circumstances, these did not clearly prove that the spouses conspired to fake grounds to nullify their marriage.

The SC emphasized that a mutual desire to end the marriage does not automatically mean collusion. A spouse’s agreement or lack of objection is not the same as a secret scheme to mislead the court.

Without proof that the spouses faked evidence or suppressed valid defenses, collusion cannot be established.

It added that the husband’s failure to file an answer or present evidence does not, by itself, prove collusion.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=168319.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=165664.

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

27/06/2026

26/06/2026

26/06/2026

The (SC) has reiterated that an employee's absence from work, by itself, is not enough to prove abandonment or justify dismissal.

In a Decision written by Associate Justice Maria Filomena D. Singh, the SC’s Third Division found Green Era Biotech Corp. (Green Era Biotech) and Great Value Management and Services Corporation (Great Value) guilty of illegally dismissing production utility worker Alvin G. Carpio (Carpio).

Carpio claimed he was originally hired by Green Era Biotech but was later transferred to its manpower service provider, Great Value. After he was absent from work at Green Era Biotech for eight straight days due to illness, Great Value issued him a notice to explain. He was warned that another similar violation would lead to an absence without leave (AWOL) notice.

Carpio was later absent from work for another nine consecutive days. Great Value issued him an AWOL notice, stating that his continued absences were considered serious misconduct and abandonment of work.

He later took another leave with his supervisor’s permission. However, when he returned to work the next day, he was barred from entering the workplace. A few days later, Carpio was informed he had been declared AWOL.

Carpio filed a complaint for illegal dismissal.

Ruling that Carpio was illegally dismissed, the SC reiterated that abandonment, or the deliberate and unjustified refusal of an employee to resume his work, requires proof of two elements: (1) the employee was absent without a valid reason; and (2) the employee clearly intended to end the employer-employee relationship.

Of these, the second element is more important and must be shown through the employee’s actions. Since abandonment is a ground for dismissal, the employer bears the burden of proving both elements.

In this case, although Carpio’s absences were unauthorized, the SC found no evidence that he intended to abandon his job. Instead, he tried to return to work and immediately challenged his dismissal by filing a complaint.

The SC ordered Carpio’s reinstatement but ruled that he was not entitled to backwages because his dismissal was made in good faith based on his unauthorized absences. If reinstatement is no longer possible, the companies must instead pay him separation pay.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=168002.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=165378.

Read the full text of Associate Justice Japar B. Dimaampao’s Dissenting Opinion at https://sc.judiciary.gov.ph/?p=165383.

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

24/06/2026

📣 𝗦𝗘𝗖 𝗲𝘅𝘁𝗲𝗻𝗱𝘀 𝗮𝗻𝗲𝘄 𝗱𝗶𝘀𝗰𝗼𝘂𝗻𝘁𝘀 𝘁𝗼 𝗠𝗦𝗠𝗘𝘀 𝗿𝗮𝗶𝘀𝗶𝗻𝗴 𝗳𝘂𝗻𝗱𝘀 𝘁𝗵𝗿𝗼𝘂𝗴𝗵 𝗰𝗮𝗽𝗶𝘁𝗮𝗹 𝗺𝗮𝗿𝗸𝗲𝘁

The Securities and Exchange Commission (SEC) continues to encourage micro, small and medium enterprises (MSMEs) to raise funds through the capital market by granting discounted filing fees until the end of the year.

The Commission on June 17 issued SEC Memorandum Circular No. 19, Series of 2026, extending the Discounted Fees for Registration of Securities for MSMEs.

The memorandum circular extends the effectivity of the 50 percent discount given to MSMEs for the registration of securities until December 31, 2026.

This covers the registration of securities by corporations for the purpose of public offering, including those registered through the Commission’s streamlined processes for power generation and distribution utility companies, real estate developers and/or managers in relation to rental pool deals, agri-business firms, and hospitals.

Read the full memorandum circular: https://www.sec.gov.ph/mc-2026/sec-mc-no-19-series-of-2026extending-the-discounted-fees-for-registration-of-securities-for-micro-small-and-medium-enterprises-msmes/

Read the full press release: https://www.sec.gov.ph/pr-2026/sec-extends-anew-discounts-to-msmes-raising-funds-through-capital-market/

22/06/2026

𝗣𝗥𝗘𝗦𝗦 𝗥𝗘𝗟𝗘𝗔𝗦𝗘
𝗕𝗜𝗥 𝗢𝗣𝗘𝗡𝗦 𝗢𝗡𝗘-𝗧𝗜𝗠𝗘 𝗧𝗔𝗫 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦, 𝗢𝗙𝗙𝗘𝗥𝗦 𝗙𝗥𝗘𝗦𝗛 𝗦𝗧𝗔𝗥𝗧 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦𝗘𝗦 𝗔𝗡𝗗 𝗦𝗧𝗢𝗣-𝗙𝗜𝗟𝗘𝗥𝗦

The Bureau of Internal Revenue (BIR) has opened a one-time tax abatement program for micro taxpayers, offering micro businesses and stop-filers an opportunity to resolve outstanding tax liabilities, clean up their records, and start with a clean slate.

Through Revenue Regulations No. 4-2026 issued on June 22, 2026, the BIR prescribes the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for qualified micro taxpayers with delinquent accounts, assessments, and open stop-filer cases. Qualified applicants may avail of the program until December 31, 2026.

The program covers micro taxpayers whose gross sales for the year do not exceed Three Million Pesos (P3,000,000) and whose covered total basic tax liabilities and/or penalties do not exceed Eighty Thousand Pesos (P80,000) for a taxable year. Eligible cases include delinquent accounts and assessments, whether preliminary or final and whether disputed or not, as well as open stop-filer cases, including those involving taxpayers who have already ceased business operations. Covered liabilities must pertain to cases existing as of December 31, 2025.

Encouraging qualified taxpayers to take advantage of the opportunity, Commissioner Charlito Martin R. Mendoza said the measure supports President Ferdinand R. Marcos Jr.’s directive to ease compliance and make government services more accessible for the transacting public.

“This is an opportunity to start with a clean slate. If you are a micro taxpayer with old tax obligations, delinquent accounts, assessments, or stop-filer cases, I encourage you to avail of this program. It is meant to help you settle past obligations without a heavy financial burden, update your records, and move forward as a compliant taxpayer,” Commissioner Mendoza said.

Finance Secretary Frederick D. Go welcomed the initiative as part of the administration’s continuing Ease of Doing Business reforms.

“We aim to create a more taxpayer-friendly and business-friendly environment while helping micro businesses resolve lingering tax issues and maintain good compliance practices. By helping micro taxpayers resolve old liabilities and update their records, we are removing barriers to compliance and encouraging greater participation in the formal economy,” Secretary Go said.

The Revenue Regulations complement the earlier-issued Revenue Memorandum Circular No. 47-2026, which prescribed simplified and streamlined guidelines and procedures for the closure and cancellation of business registration with the BIR, under which tax clearances may be issued in as fast as three days for qualified cases.

“Many micro taxpayers have already stopped operating but continue to carry unresolved tax obligations or inactive registrations. We have already simplified the process of properly closing a business, and this one-time abatement program complements it by easing the financial burden of settling old tax liabilities for our micro taxpayers. Together, these reforms make it easier to close lingering cases, put their records in order, and move forward,” Mendoza said.

Under the regulations, qualified taxpayers must file an application for abatement with the Revenue District Office having jurisdiction over them and pay a one-time abatement fee of Five Thousand Pesos (P5,000) for each approved application. Upon compliance with the requirements, the concerned Revenue District Office shall issue a Certificate of Availment evidencing that the taxpayer availed of the program and that the covered case has been closed.

By helping taxpayers regularize their records, resolve dormant cases, and close lingering obligations, the Bureau aims to strengthen voluntary compliance and maintain cleaner, more accurate taxpayer records.

Read the full Revenue Regulation here: https://tinyurl.com/BIRRR4-2026

09/06/2026

📢 OFFICE NOTICE

Please be informed that our office is closed today, June 10.

Regular operations will resume tomorrow, Thursday, June 11. For urgent matters, please leave a message and we will get back to you as soon as possible.

09/06/2026