A Short Note ABOUT

This Website and Myself

Hi! Welcome to my website!

Atty. Charizma Cortez-Catague C.P.A., R.E.A., R.E.B.

I am by training and education a lawyer and a certified public accountant.

I obtained my degree of Bachelor of Science in Accountancy from Ateneo de Davao University. I have been a practicing CPA since I passed the CPA licensure examination in 1999.

I obtained my degree of Bachelor of Science in Accountancy from Ateneo de Davao University. I have been a practicing CPA since I passed the CPA licensure examination in 1999.

I pursued and completed my degree of Bachelor of Laws at the College of Law of Ateneo de Davao University. I took and passed the Bar Examinations in 2005. The following year, 2006, I took my lawyer's oath and was formally admitted in the Philippine Bar.

By profession, I am also a real estate broker and a real estate appraiser.

Driven by passion, I have been a faculty member of what is now known as the School of Business and Governance of Ateneo de Davao University, where I handle business law and taxation subjects, since 1999. I am also a law professor at Cor Jesu College Law School, where I teach Commercial Law subjects.

Atty. Charizma Cortez-Catague, C.P.A., R.E.A., R.E.B.

Catague Cortez-Catague & Cortez Law Accounting & Realty Firm

Catague Cortez-Catague & Cortez Law Accounting & Realty Firm houses my professional practice and that of Atty. Jerry Catague, my husband. With us during the early stages of our collaborative practice was my brother, Atty. Jose Charito Cortez II, C.P.A.. Currently, Atty. Jong is connected with the Office of the City Prosecutor - Davao City.

Contact Details

Email: cham@c3firm.com

Tel: (082) 2252031

Office Address

BEP Bldg., Quimpo Boulevard, corner Eco W Dr.

Matina, Davao City, Davao del Sur

Practice Areas


Trial and Litigation
Documentation and Notarization
Advisory and Consulting
Alternative Dispute Resolution


Tax Management
External Audit
Estate Planning

Real Estate Service

Realty Appraisal
Real Estate Brokerage
Property Management

C3 Firm Magshots

This website is an online repository of my personal compilation of selected digested decisions of the Supreme Court and the Court of Tax Appeals. These materials reflect my personal appreciation of the rulings involved and the pertinent subject matters and principles. They are not intended to be used as a reference for any purpose or to be relied upon in any manner.

Explore the Blog

At your own risk!

On Doing Business in the Philippines

The appointment of a distributor in the Philippines is not sufficient to constitute "doing business" unless it is under the full control of the foreign corporation...

Cram-Down Power of Rehabilitation Court

The "cram-down" clause is necessary to curb the majority creditors’ natural tendency to dictate their own terms and conditions to the rehabilitation...

On Liability of Surviving Corporation for Acts Committed by Absorbed Corporation

The surviving or consolidated corporation shall be responsible and liable for all the liabilities and obligations of each of the constituent corporations ...

Effect of Merger on Employees of the Absorbed Corporation

The acquisition of all assets, interests, and liabilities of the absorbed corporation necessarily includes the rights and obligations of the absorbed corporation under its employment contracts...

Basis for Allegations of Fraud must be Communicated to the Taxpayer

To avail of the extraordinary period of assessment, theCIR should show that the facts upon which the fraud is based is communicated to the taxpayer...

On Real Property Tax and Boundary Dispute between Local Government Units

The local government unit where the property is situated has the right to collect taxes therefrom. Thus, to determine who has the right to collect taxes, it is necessary to determine the location of the property...

Mandamus to Compel Corporation to Record Transfer of Shares in Stock and Transfer Book

A bona fide transferee may resort to the remedy of mandamus to compel corporations that wrongfully or unjustifiably refuse to record the transfer ...

On Period for Service of Notice of Stockholders’ Meeting

By its express terms, the Corporation Code allows the shortening or lengthening of the period within which to send the notice to call a special or regular meeting...