Robles & Naciongayo-Robles Attorneys At Law

On May 15, 2026, Atty. Danielle M. Naciongayo-Robles was granted her notarial commission as a notary public for the City and Province of Iloilo.

This Sunday, May 3, 2026, our lawyers will resume providing legal aid through St. Alphonsus Legal Assistance (SALA) after the 9:00 a.m. mass.

For more information, kindly visit the St. Clement’s Church Parish Office.

Our office is honored to participate in St. Alphonsus Legal Assistance (SALA) 2026, a program dedicated to providing free legal aid and notarization of simple affidavits to those in need.

Through this initiative, our lawyers volunteer their time to promote access to justice and compassionate legal service in the community.

Please see the schedule below for our upcoming SALA service dates.

For further information, kindly visit the St. Clement’s Church Parish Office.

Last April 18, 2026, our lawyers attended a symposium and workshop on ‘Accounting for Democracy,’ featuring former COA Commissioner Heidi Mendoza, held at the Rose Memorial Auditorium of Central Philippine University.

The session explored the vital role of accounting in promoting transparency, accountability, and good governance.

During her lecture, the speaker reminded the youth that they are the next generation and encouraged them to look beyond the numbers of assets and expenses and give importance to the values that matter most.

We are located at Unit C, 2nd Floor, Sisterlink Building, Ledesma Street, Iloilo City.
(Between Hijas and Toolmate Merchandising)

Office Hours:
Monday to Friday: 9:00 AM to 6:00 PM
Saturday: By appointment
Sunday: Closed

For appointments or urgent concerns, you may send us a direct message or contact us at 0917 107 0991 or
0952 441 2203.

BIR SAYS CROSS BORDER SERVICES NOT AUTOMATICALLY TAXABLE IN PH

𝗕𝗜𝗥 𝗦𝗔𝗬𝗦 𝗖𝗥𝗢𝗦𝗦-𝗕𝗢𝗥𝗗𝗘𝗥 𝗦𝗘𝗥𝗩𝗜𝗖𝗘𝗦 𝗡𝗢𝗧 𝗔𝗨𝗧𝗢𝗠𝗔𝗧𝗜𝗖𝗔𝗟𝗟𝗬 𝗧𝗔𝗫𝗔𝗕𝗟𝗘 𝗜𝗡 𝗣𝗛

The Bureau of Internal Revenue (BIR) has issued a revenue memorandum circular (RMC) clarifying that income from cross-border services are not automatically subject to Philippine income tax, setting clearer guidelines for how such transactions should be assessed for income tax purposes.

The BIR’s RMC No. 024-2026 sets guidance on the proper application of earlier issuances following the Supreme Court (SC) ruling in Aces Philippines Cellular Satellite Corporation v. Commissioner of Internal Revenue, amid concerns that the rules were being applied beyond their intended scope.

As a general rule, income from services is taxed where the service is performed. While the SC ruling allows consideration of where the benefit of the service is enjoyed, or where the economic activity occurs, the BIR stressed that taxability must still be determined based on the specific facts of each case.

The circular directs revenue officers to assess service agreements as a whole and cautions against isolating a single activity as the sole basis for taxation. Any tax assessment must clearly state its legal and factual basis, in line with Section 228 of the Tax Code.

To support compliance, the BIR outlined documents that taxpayers may present during audits to show that services were performed outside the Philippines, including service contracts, proof of foreign performance, and tax residency certificates.

The issuance also clarifies that taxpayers are not required to secure a prior BIR ruling to claim the proper tax treatment of cross-border transactions, provided they can substantiate their position during assessment.

BIR Commissioner Charlito Martin R. Mendoza said the circular aims to ensure more consistent and fair application of tax rules.

“The circular ensures that both revenue officers and taxpayers apply the rules on cross-border services in line with law and jurisprudence. It reinforces our commitment to fair enforcement while providing clear guidance to taxpayers,” Mendoza said.

https://www.bir.gov.ph/2026-Revenue-Memorandum-Circulars

Our Lawyers in Action ⚖️✨

From the courtroom to meaningful milestones and community events—here’s a glimpse of our team in action:

📌 March 19, 2026 – Atty. Danielle represented the petitioner in a declaration of nullity of marriage case, presenting a key witness in court.

📌 March 20, 2026 – She attended a testimonial dinner and proudly took her oath as a member of the IBP Antique Chapter.

🏃‍♂️ March 22, 2026 – Our lawyers joined the SPJI: In Full Speed 2026 Nationwide Fun Run in celebration of the 125th Anniversary of the Supreme Court of the Philippines!

Committed to service—in and out of the courtroom. 💼💜

Our office is honored to participate in St. Alphonsus Legal Assistance (SALA) 2026, a program dedicated to providing free legal aid and notarization of simple affidavits to those in need.

Through this initiative, our lawyers volunteer their time to promote access to justice and compassionate legal service in the community.

Please see the schedule below for our upcoming SALA service dates.

For further information, kindly visit the St. Clement’s Church Parish Office.

On the morning of February 15, 2026, our lawyers, in coordination with St. Alphonsus Legal Assistance, an organization dedicated to promoting access to justice by providing proper, adequate, and competent legal assistance to indigent and underprivileged individuals within the jurisdiction of St. Clement’s Church, assisted a client with her legal concerns.

In the afternoon, our lawyers also took part in the Run for Justice, the first nationwide IBP Fun Run and Family Day.

On February 13, 2026, following her first entry of appearance before one of the Regional Trial Courts in Iloilo as co-counsel for one of the accused, Atty. Danielle thereafter assisted our co-counsel in filing a supplemental affidavit for our client before the Office of the Provincial Prosecutor of the Province of Iloilo.

Our 2025 bar exam passer took her oath and signed the Roll of Attorneys today, February 6, 2026, and is now a full-fledged lawyer.

Congratulations again, Atty. Danielle M. Naciongayo-Robles, LPT, and welcome to the legal profession!

To all our valued clients:

Our lawyer will be unavailable from February 4, 2026 to Febuary 10, 2026.

For immediate or emergency concerns, kindly send a direct message.

Availability will resume on February 11, 2026.

Thank you.