—Timothy Joseph N. Lumauig, Partner—Justine Abigail C. Sablan, Associate The World Health Organization (WHO) has declared the coronavirus disease (COVID-19) as a pandemic. As a result, governments all over the world have issued various restrictions in their efforts to contain the virus in their respective countries. In adopting these measures, day-to-day transactions have been hampered,

—Carlo E. Abarquez, Partner—Gio Raymond P. Ceniza, Associate The Covid-19 pandemic has taken over and affected our daily lives the past months.  In the “New Normal”, people are expected to wear face masks, to maintain social distancing, to limit unnecessary movement. Even the manner in which we interact with people has changed – no more

—Paolo E. Abarquez, Partner—Aidyl Pearl U. Perez, Justine Abigail C. Sablan & Gio Raymond P. Ceniza, Associates Do’s Practice strict home quarantine. Movement shall be regulated by the Local Government Units (LGU) through the issuance of Gate Passes (Quarantine Passes) to designated individuals of the household. Movement is further limited only to accessing basic necessities,

—Paolo E. Abarquez, Partner—Gio Raymond P. Ceniza, Associate In times of calamities and crisis, business enterprises are often among the hardest hit. Their affairs become limited, if not completely halted. This results in the depletion of cash flow leading to reduced financial flexibility – making it difficult to meet obligations when they become due as