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
February 2026
In this issue, we highlight some recent decisions of the Supreme Court including the landmark case of Josef v. Ursua, where the Court recognized the co-ownership of properties, under Article 148 of the Family Code, for same-sex couples who cohabit, provided there is proof of actual contribution to the acquisition of the property.
We also discuss recent issuances from various government agencies, including the Securities and Exchange Commission (SEC), Bureau of Internal Revenue (BIR), Bangko Sentral ng Pilipinas (BSP), Department of Energy (DOE), and the Intellectual Property Office of the Philippines (IPOPHL). Among the key issuances covered are the SEC’s 2026 Rules of Procedure and the Guidelines on the Compliances of One Person Corporations (OPCs), BIR’s issuances regarding the tax treatment, requirements, and filing and payment of Donor’s Tax for donations consisting purely of cash, as well as on the manner of filing and payment of Value-Added Tax (VAT) on local sales of Registered Business Entities (RBEs), the Revised Rules and Regulations on Copyright Registration and Copyright-Related Services issued by the IPOPHL, and the DOE Policy on Accountability of Entities Engaged in Power Generation.
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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.