LAGO LAW OFFICE

LEGAL ARTICLES ARCHIVE

ESTATE PLANNING 101

Death and taxes are both inescapable realities and are intertwined. Death is known to be the great equalizer as it knows no boundaries.  Regardless of one’s wealth, power, or status, death ultimately claims us all.  The inevitability of death forces us to confront the meaning and purpose of our lives

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ESTATE TAX AMNESTY EXTENSION UNTIL JUNE 14, 2023

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 17-2021 extending the availment period of Estate Tax Amnesty until June 14, 2023 only with certain amendments and clarifications on the process of availment of estate tax amnesty. Tax payers must submit their duly accomplished Estate Tax Amnesty

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marriage_certificate

THE PERMANENT VALIDITY OF THE CERTIFICATE OF LIVE BIRTH, DEATH AND MARRIAGE ACT HAS BEEN ENACTED INTO LAW

Republic Act. No. 11909 or the Permanent Validity of the Certificates of Live Birth, Death, and Marriage Act was enacted into law on August 1, 2022. Because of this enactment, saidcertificates issued by the Philippine Statistics Authority (PSA), its predecessor the NationalStatistics Office (NSO), and local civil registries shall have

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official receipts (OR)

OFFICIAL RECEIPTS AND INVOICES NO LONGER EXPIRES – BIR

On June 30, 2022, The Bureau of Internal Revenue (BIR) removed the five (5) year validity period on the permit to use all manual and system-generated official receipts and invoices, in line with Republic Act No.11032, the Ease if Doing Business and Efficient Government Service Delivery Act of 2018, which

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IPOPHL’S REVISED IMPLEMENTING RULES AND REGULATIONS FOR PATENTS, UTILITY MODELS AND INDUSTRIAL DESIGN TAKES EFFECT ON SEPTEMBER 20, 2022.

In order to streamline the administrative procedures in the prosecution and registration of patents, utility models and industrial designs, the  Intellectual Property Office of the Philippines (IPOPHL) via IPOPHL Memorandum Circular No. 2022-016 issued The Revised Implementing Rules and Regulations (IRR) for Patents, Utility Models and Industrial Designs which took

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COMELEC EXTENDS VOTER REGISTRATION

The Commission on Elections (COMELEC) announced on September 29, 2021 that the Commission en banc unanimously approved the extension of voter registration  from October 11 to 30, 2021. Operating hours will be 8 a.m. to 5 p.m., weekdays only and on October 30, 2021, Saturday. Online registration is also available

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