

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
August 2026
In this August issue of our Legal Updates, we feature a landmark ruling of the Supreme Court and highlight recent issuances from the Bangko Sentral ng Pilipinas (BSP), Bureau of Internal Revenue (BIR), Philippine Economic Zone Authority (PEZA), Securities and Exchange Commission (SEC), and Home Development Mutual Fund (Pag-IBIG/HDMF).
On jurisprudence, we discuss the case of Arnel Carlos and Marivic Carlos v. People of the Philippines and Tire Star, Inc., where the Supreme Court clarified the rules on the service of Notice of Dishonor in Batas Pambansa Blg. 22 (BP 22) cases and recognized electronic service as a valid mode of service, subject to applicable requirements. . . .


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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.