Established in 2009 as a small law firm located in Pasay City. Started with two (2) associates only focusing more on taxation and corporate law. Baranda Law Firm was started by Jake Baranda with his cousin. Jake Baranda, is a Certified Public Accountant that’s why Taxation has been his focus in the field of law. His cousin focuses on labor law and taxation as well.

Atty. Jake Baranda, CPA

The Law Firm’s Principal, had extensive experience in a number of associated fields. He took Bachelor of Science in Accountancy in Polytechnic University and passed the CPA board exam thereafter. Atty. Jake had an experience in banking, merchandising, manufacturing and shipping companies as an accountant. Took up his Juris Doctor degree in Lyceum University of the Philippines and passed the bar the year after that. He has worked successively with the Court of Tax Appeals and with the Court of Appeals as an Attorney, developing her expertise in her areas of practice. 

Atty. Ma. Bernadette Baranda Basilonia

AB Political Science
Juris Doctor UST Legazpi
Tax Practitioner
Former SGV Partner

Practice Areas

Salient feature of Train/Update on How income tax is imposed on individuals.

Self-employed individuals whose gross sales or receipts do not exceed 3 million have the option of availing 8% in excess of Php 250,000.00 or availing the graduated scale provided under the code. See sec 24 of TRAIN.

Mixed income earners: On their compensation income are taxed based on the graduated scale On their income on business has the option to avail the 8% or the graduated scale provided under the code if the sales/receipts do no not exceed the vat threshold of 3 Million. If the sales/receipts exceed that of the vat threshold, the income tax shall automatically be based on the graduated scale.

The personal deductions such as number of children are removed. The income tax shall instead be in excess of Php 250,000.00. See sec 24 of the code.

Salient features/Updates on Corporation Code: A. Under the old corporation code, only natural persons may be incorporators. Under the new code, juridical persons such as corporations may incorporate. B. Under the old code, corporations may exist only for 50 yrs and may be renewed for another 50 yrs. under the new code, a corporation shall have a perpetual existence.

The LGBT community remains as one of the country’s minority sectors today. Lesbian, gay, bisexual and transgender people often face disadvantages in getting hired for jobs, acquiring rights for civil marriage, and even in starting up personal businesses. Most non-heterosexuals also have a higher rate of suicide and suicide idealization compared to non-homosexuals. According to an international research, 10% of the world’s population are theoretically part of the LGBT community, out or not, including 12 million Filipinos who may experience discrimination based on who they are. This has led to the rise of the cause for LGBT rights, defined as the right to equality and non-discrimination. As a member of the United Nations, the Philippines is signatory to various international covenants promoting human rights.

Marriage in our country is treated as a special contract and is governed by law. Our family laws specifically state that it shall be between a man and a woman. Jurisprudence holds that what the law requires is that it be between one who is biologically born as a man and biologically born as a woman. However, as times have evolved, genders have become diverse. Societies have slowly accepted relationships between the same sexes and between members of the LGBTQ. With the arise of such times there have been since then, a manifestation of desire from the members of the LGBTQ to petition the state to allow them to share the same rights and privileges including the right to same sex marriage. Same sex marriage is a matter that will not happen overnight. It would require not just a change in the laws itself but a change in the society we live in now. To allow it would require the family code and other laws pertaining to status, condition, family rights and obligations to be amended or even repealed by our legislative department. It is not as simple as it looks as it would affect matters such as property relations, custody of children, the obligation to give support and parental filiation. This would need deep study and consideration not only of the feelings of the people but more importantly on its impact on our existing rights and rules governing our family relations.

The Judiciary or the Supreme court cannot modify substantive rights or amend the law. Its power is limited to what the legislature enacts. Unless and until the existing law has been changed, petitions to allow same sex marriage filed in our courts will not prosper.

As a personal opinion, our country has a long way to go before it can fully embrace same sex marriage. Our laws on marriage are still the same and have not been changed over the years. It has been embedded on tradition and on our religious beliefs. Despite this facts, regardless of whether same sex marriage be allowed or not in the future, one thing must always still be observed, and that is respect to each person despite differences in gender or sex and above all, the respect for each person’s right to love and to choose his or her partner.