Siguion Reyna, Montecillo & Ongsiako

Legal Updates

SRMO Congratulates New IBP President Antonio C. Pido

Siguion Reyna Montecillo and Ongsiako Law Offices (“SRMO”) lauds the election of its Senior Partner Atty. Antonio C. Pido as President of the Integrated Bar of the Philippines (“IBP”). The IBP is the only official organization of all Philippines Lawyers established by the State in accordance with Republic Act No. 6397 and the constitutional mandate of the Supreme Court to promulgate rules concerning the integrated bar.


Construction Arbitration in the Philippines

By: Atty. Michael Felipe A. Mercado



Republic Act 9285, otherwise known as the Alternative Dispute Resolution Act of 2004, or ADR Law, provides the legal framework for alternative dispute resolution in the Philippines, including arbitration.

While construction contracts are considered as commercial in nature, the ADR Law recognizes that arbitration of construction disputes shall be governed by Executive Order No. 1008, otherwise known as the Constitution Industry Arbitration Law.


Taxation in the Philippines

By: Atty. Raegan L. Capuno



Income tax is generally regarded as an excise tax or privilege tax, levied upon the right of a person or entity to receive income or profits. Income taxation in the Philippines is primarily governed by the 1987 Constitution and the National Internal Revenue Code of 1997 (NIRC), as amended by Tax Reform for Acceleration and Inclusion (TRAIN) Law and Corporate Recovery and Tax Incentives for Enterprises Act (CREATE Law).

Corporation law in the Philippines

By Atty. Elita Joy G. Pinga-Quicho



The law primarily governing private corporations in the Philippines is the Revised Corporation Code, which took effect on 20 February 2019 under Republic Act No. 11232. This current iteration of the law substantially amended the Corporation Code under Batas Pambansa Blg. 68, which was the law in effect since 1980. From 1980 up to 2019, the Corporation Code did not undergo any amendment or revision. As a result, during a long period of 39 years, private corporations in the Philippines were subject to numerous stringent incorporation and regulatory requirements. Antiquated regulations and the hesitance to rely on technological tools contributed to the Philippines’ inefficient “doing business” regime and processes.

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