

When Gerodias Suchianco Estrella (GSE) Law was established in January 2006 by Raul Gerodias, Dimples Suchianco, and Toby Estrella, its founders shared a simple conviction: that the practice of law is, above all, built on trust.
Legal Updates
July 2026
In this issue of our Legal Updates, we feature recent key issuances and developments from the Bureau of Internal Revenue (BIR), Securities and Exchange Commission (SEC), and Bangko Sentral ng Pilipinas (BSP).
Among the notable BIR issuances is Revenue Memorandum Circular (RMC) No. 84-2026 which, in conjunction with Revenue Memorandum Order (RMO) No. 19-2026, provided clarifications and prescribed the policies, guidelines, requirements, and procedure for the availment of the One-Time Abatement of delinquent accounts, outstanding tax liabilities, and penalties for qualified Micro Taxpayers (introduced under Revenue Regulations No. 04-2026). . . .


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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.