[On 10 March 2021, Malacanang issued Executive Order No. 127, expanding the provision of internet services through inclusive access to satellite services. The complete text of EO 127, amending Executive Order No. 467, is reproduced below. For easy reference, the full text of EO 467 is also reproduced below.]
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Online Sellers / Businesses Required to Register with the Bureau of Internal Revenue (BIR)
The Bureau of Internal Revenue (BIR) gave notice, through Revenue Memorandum Circular No. 60-2020, to all persons engaged in online selling, or conducting business transactions through any forms of electronic media, to register their respective businesses and pay the appropriate taxes — not later than 31 July 2020. Online sellers are also given notice to declare past sales and pay the appropriate taxes, without penalties, if done not later than 31 July 2020. The registration guidelines and requirements, for both individual and juridical online sellers, are discussed below.
Continue readingThe Crime of Identity Theft and Fake Accounts in the Philippines
The advent of technology blurs the line between crimes committed in the physical world and crimes committed in the electronic world. In the United States of America (U.S.), the Federal Trade Commission (FTC) has a dedicated one-stop resource, the IdentityTheft.gov, for identity theft victims (we are unaware if the Philippine National Privacy Commission has a similar resource). Identity theft, according to the FTC, happens when someone uses your Social Security number or other personal information to open new accounts, make purchases, or get a tax refund. The applicable laws on identity theft in the Philippines are discussed below.
Continue readingPolicy Guidelines on the Co-Location and Sharing of Passive Telecommunications Tower Infrastructure for Macro Cell Sites (DICT Circular No. 008)
[Reproduced below is the full text of Department Circular No. 008 of the Department of Information and Communications Technology (DICT), setting forth the policy guidelines on the sharing and co-location of telco towers in the Philippines.]
Continue readingCybercrimes and Warrantless Arrests: The Case of Ronnel Mas
A cybercrime may refer to an offense defined and penalized under the Cybercrime Prevention Act of 2012 (Republic Act No 10175), or crimes/offenses defined and penalized in other laws committed through an information and communications system (ICT). A warrantless arrest, on the other hand, may be valid under certain circumstances (see Warrant of arrest in cybercrimes). We see the combination of both topics discussed in this Forum, cybercrimes and valid warrantless arrests, in the recent resolution of the Department of Justice (DOJ) relating to the warrantless arrest of a teacher, Ronnel Mas.
Continue readingIllegal Interception of Computer Data, Warrant to Intercept (WICD): Rule on Cybercrime Warrants
Illegal interception of computer data is defined and penalized under the Cybercrime Prevention Act of 2012. The crime of “illegal interception” is the “interception made by technical means without right of any non-public transmission of computer data to, from, or within a computer system including electromagnetic emissions from a computer system carrying such computer data.” As far as the unauthorized intrusion into the computer system, this is akin to the Anti-Wiretapping Law and the Anti-Photo and Video Voyeurism Act of 2009, both of which are discussed below for easy reference.
Continue readingCybercrimes: Venue on Criminal Actions and Application for Warrants
The Rule on Cybercrime Warrants provides the procedure for the application and grant of warrants and related orders involving the preservation, disclosure, interception, search, seizure, and/or examination, as well as the custody, and destruction of computer data, as provided under the Cybercrime Prevention Act of 2012 (Republic Act No. 10175).
Continue readingUnregistered Cryptocurrency Investments: SEC Advises Public to be Wary
The Securities and Exchange Commission (SEC) advised the public not to invest or stop investing in schemes or initial coin offerings and digital asset trading which are not compliant with the guidelines of the Bangko Sentral ng Pilipinas (BSP) and SEC. The SEC, through its Enforcement and Investor Protection Department, recently issued a number of advisories warning the public about the activities of certain entities, including the following:
Continue readingFake News and Other Acts Punishable during the COVID-19 Crisis
The Bayanihan to Heal As One Act (Republic Act No. 11469), signed by the President on 24 March 2020, provides for specific acts punishable with imprisonment of two (2) months or a fine of not less than P10,000 but not more than P1,000,000, or both, at the discretion of the court. The same acts may be penalized under other existing laws.
Continue readingCustody of Computer Data in Cybercrime Warrants
The Rule on Cybercrime Warrants, issued by the Supreme Court pursuant to the Cybercrime Prevention Act of 2012 (Republic Act No. 10175), provides that all computer data subject of the appropriate warrant shall be simultaneously deposited in a sealed package with the same court that issued the warrant. The deposit of the sealed package shall be done upon filing of:
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