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Balik-GSE
January 2026

Twenty years ago, we started not only a law firm, but also a community we fondly call the GSE Family. We built something out of long hours, bold ideas, shared sacrifices, and a belief that excellence and integrity could walk hand in hand.

Legal Updates
December 2025

For our last issue for 2025, we highlight Securities and Exchange Commission (SEC) Memorandum Circulars (MC) No. 14 and 15, series of 2025, which recalibrated the ceilings on interest rates and other fees that may be charged by financing and lending companies on certain small, unsecured consumer loans, and provided the Revised Beneficial Ownership Disclosure Rules, respectively. 

We likewise feature new issuances of the Bureau of Internal Revenue (BIR) and the Bangko Sentral ng Pilipinas (BSP). Notably, we included an overview of Revenue Memorandum Circular (RMC) No. 109-2025, which clarifies the coverage of audit suspensions under RMC No. 107-2025.

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GERODIAS SUCHIANCO ESTRELLA LAW FIRM is a full-service law firm established in January 2006 with a vision of providing prompt and personalized range of legal services and forming enduring relationships with people and organizations whose values are compatible with its own.