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In-depth legal analysis, firm news, and thought leadership — written by Gorriceta lawyers for clients, peers, and the broader business community.

Data Privacy & Cybersecurity Forum 2026

Data Privacy & Cybersecurity Forum 2026: Key Takeaways for Philippine Businesses Data privacy and cybersecurity have moved from the IT department to the boardroom. Across the various 2026 forums and summits held in Manila this year — from PhilSec to the Data Privacy Compliance & Cybersecurity Awareness Forum — one message has come through clearly: […]

A Practical Guide to Employee Data Protection Compliance

A Practical Guide to Employee Data Protection Compliance HR departments sit on some of the most sensitive personal data any organization holds — government IDs, bank details, payroll records, medical information, and increasingly, monitoring data from remote and hybrid work arrangements. Under the Data Privacy Act of 2012 (RA 10173), that makes HR one of […]

BIR Issues New Guidelines on Digital Transactions and E-Invoicing

BIR Issues New Guidelines on Digital Transactions and E-Invoicing The Bureau of Internal Revenue (BIR) is moving Philippine businesses away from paper-based invoicing for good. Through its Electronic Invoicing System (EIS), covered taxpayers will soon be required to generate, sign, and transmit structured invoice data directly to the BIR — not just issue a PDF […]

SEC Tightens Reporting Rules for Publicly Listed Companies Starting 2026

SEC Tightens Reporting Rules for Publicly Listed Companies Starting 2026 The Securities and Exchange Commission (SEC) has rolled out a wave of new issuances that reshape how publicly listed companies (PLCs) — and, in some cases, large non-listed entities — report to the regulator. Beyond the widely covered shift to mandatory sustainability disclosures, the SEC […]

Understanding ESG Disclosure Obligations for Publicly Listed Companies

Understanding ESG Disclosure Obligations for Publicly Listed Companies For years, sustainability reporting in the Philippines operated on a “comply or explain” basis — companies could disclose what they had and explain the rest. That era has now ended. The Securities and Exchange Commission (SEC) has moved to mandatory, standardized ESG disclosure, and publicly listed companies […]

Key Amendments to the Corporate Recovery and Insolvency Rules

Key Developments in the Philippine Corporate Recovery and Insolvency Framework Corporate rehabilitation and insolvency remain a critical safety net for financially distressed businesses in the Philippines. While the core law hasn’t been overhauled, recent Supreme Court guidance and a pending legislative proposal are reshaping how rehabilitation cases actually move through the courts. Here’s where things […]

Data Privacy Compliance for AI-Driven Businesses in the Philippines

Data Privacy Compliance for AI-Driven Businesses in the Philippines Artificial intelligence adoption is accelerating across Philippine businesses — from customer service chatbots to AI-powered analytics and automated decision-making tools. But every AI system that touches personal data also touches the Data Privacy Act of 2012 (RA 10173). Here’s what businesses building or deploying AI need […]

Navigating BIR’s New Transfer Pricing Documentation Requirements

Navigating BIR’s New Transfer Pricing Documentation Requirements Transfer pricing compliance has become one of the top priorities for businesses with related-party transactions in the Philippines. With the Bureau of Internal Revenue (BIR) sharpening its audit tools and enforcement focus, companies operating through multiple related entities need to understand exactly what documentation is expected — and […]