NEWS & ARTICLES

MAP
Insights
Criminal Liability for Other Violations of Provisions Not Specifically Separate from Administrative Liability
MAP Insights
March 29, 2022
A second paragraph was introduced under Section 170 of the Revised Corporation Code (RCC) providing that “Liability for any of the foregoing offenses shall be separate from any other administrative, civil, or criminal liability under this Code and other laws.” It clearly expresses the Legislative...
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MAPping
the Future
PEZA vs work from home: an accelerated sunset?
MAPping the Future
March 28, 2022
If there is one incentive that did not originate from law, government or employers even — it is work from home (WFH or work from anywhere). It’s one of pandemic’s gifts: working mothers tend to their kids, even while on Zoom; guys taking meetings while...
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MAP
Insights
SEC’s Power to Investigate Criminal Offenses
MAP Insights
March 22, 2022
One of the issues that arises from the criminal penalty provisions of the Revised Corporation Code (RCC) is whether private complainants, especially those within the intra-corporate relations, may, on the basis of their criminal complaint, commence a preliminary investigation with the prosecutor’s office without going...
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MAPping
the Future
GOVERNANCE AND TAX COLLECTIONS
MAPping the Future
March 21, 2022
While tax administration is crucial in improving tax collections, an efficient tax system requires a whole government approach. Equally important in addressing tax evasion and smuggling is eradicating graft and corruption in all government agencies and its instrumentalities. Studies show that corruption and governance has...
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MAP
Insights
God help us
MAP Insights
March 15, 2022
Unless Mr. Putin’s madness is taken off the equation, the world’s hurtling towards a world war which humanity can’t afford and doesn’t want for all the obvious reasons.   Since communism’s demise in 1991, the West’s and Putin’s struggle for power has placed all the...
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MAPping
the Future
WHY WORRY?
MAPping the Future
March 14, 2022
When fuel prices go up, why worry? Because it is a sign of worse times coming. For a motorist, lining up at a gas station before midnight when fuel prices are set to increase gives you a sense of “short-lived” control that you saved maybe...
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MAP
Insights
NAVIGATING THE CRIMINALIZED CORPORATE GOVERNANCE PROVISIONS OF THE REVISED CORPORATION CODE
MAP Insights
March 8, 2022
Criminal Law Principles   Although both the old and Revised Corporation Codes are derived from American common law system, nevertheless, it has been long held by our Supreme Court (SC) that the so-called “common law crimes” known in the United States and England as the...
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MAPping
the Future
Criminal Violations of the Tax Code
MAPping the Future
March 7, 2022
“Always file and pay the correct taxes and ensure all reported information are accurate” is wisdom that bears repeating because non-compliance may have dire consequences. While some tax violations may be settled with a fine, serious ones may be considered criminal offenses which could lead...
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