Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Insurance Companies Not Taxable as Lending Investors: CIR v. PHILAM Companies
Supreme Court rules insurance companies are not "lending investors" under the NIRC, clarifying tax obligations for lending activities.
Contractual Obligations Mutuality AND Modification IN Commission Disputes
Learn how the Supreme Court applied the mutuality of contracts principle in a commission dispute, protecting a manager's right to earned franchise fees.
Upholding Ethical Conduct: An Attorney's Duty to Fulfill Financial Obligations and Maintain Honesty
A lawyer who acquires client property entrusted to him commits gross misconduct warranting disbarment under the Code of Professional Responsibility.
Piercing the Corporate Veil: When Officers Face Personal Liability
Philippine Supreme Court clarifies when corporate officers may be held personally liable for contractual obligations, explaining the limits of piercing the corporate veil.
Upholding Agrarian Reform Tenant Rights and Land Coverage Under CARP
A Supreme Court ruling affirms tenant rights and CARP coverage over titled agricultural land, rejecting corporate attempts to evade agrarian reform obligations.
Compromise Agreements in Labor Disputes: Validity and Employee Obligations
When a compromise settles a labor case, it binds the parties. Learn the rules on reinstatement, transfers, and insubordination.
Partial Payment and Fulfillment of Obligations: Creditor Rights Under B.P. 22
When does partial payment satisfy a debt? The Supreme Court clarifies creditor rights and the Bouncing Checks Law in Alonto v. People.
Usury Law and Loan Obligations: Balancing Lender Rights and Borrower Protection
Philippine Supreme Court ruling on 21% interest validity, 3% monthly surcharge nullity, and borrower obligations under the Usury Law.
Who Pays Capital Gains Tax and Sale Registration Costs in Philippine Property Deals
Philippine Supreme Court clarifies who bears capital gains tax and registration expenses in property sales, distinguishing obligations of individual and corporate sellers.
Real Property Sale Obligations: Who Pays Registration and Capital Gains Tax
Philippine Supreme Court ruling on vendor obligations for registration expenses, eviction of occupants, and capital gains tax in property sales.
Ensuring DUE Process THE Obligation TO Provide Notice IN Default Judgments
Corporate Dissolution and Labor Claims: Can a Company Evade Its Obligations?
A dissolved corporation remains liable for labor claims within three years of dissolution. Learn what Pepsi-Cola v. CA means for workers.
Attorney Suspended for Misconduct Involving Client Funds and Dishonored Checks
A lawyer's one-year suspension for withholding client settlement funds and violating trust obligations under Canon 16 of the CPR.
Letters OF Credit Upholding Independence IN Contractual Obligations
When Time Is Not of the Essence: Contractual Delay and Obligations in Philippine Law
Philippine Supreme Court ruling explains when delay in delivery does not breach a contract and when time is not of the essence.
Tuition Dispute Schools Cant Impose Fees MID Semester
Schools cannot impose new fees mid-semester after enrollment. The Supreme Court explains student rights and contract obligations.
Upholding Compromise Agreements, HLURB Jurisdiction, and Contractual Obligations in Property Sales
A Supreme Court ruling clarifies when the HLURB has jurisdiction over property disputes and affirms that compromise agreements bind parties unless vitiated or void.
Delay and Damages Interest on Obligations in Compromise Agreements
Philippine Supreme Court ruling on when legal interest accrues on unpaid compromise agreement obligations and the effect of delay.
Option to Purchase vs Contract to Sell: Understanding Property Rights and Obligations
The Supreme Court clarifies the distinction between an option to purchase and a contract to sell, and the consequences of failing to comply with their terms.
Regular vs Project Employees: SSS Coverage and Employer Obligations
Philippine Supreme Court clarifies that project employees are still covered by compulsory SSS, and employers must remit contributions regardless of tenure.
Contract of Sale vs Contract to Sell: Clarifying Obligations in Property Transactions
Philippine Supreme Court clarifies distinctions between contract of sale and contract to sell, and their impact on property rights and obligations.
Negligence in Highway Collisions: Bus Operator, Truck Owner, and Insurer Liabilities
Philippine Supreme Court ruling on negligence in a bus-truck collision, covering common carrier liability, truck owner responsibility, and insurer obligations.
Smuggling and the Presumption of Guilt: Possession and Tax Obligations in Philippine Law
When does possession of untaxed goods create a presumption of smuggling under Philippine law? The Supreme Court explains in Rieta v. People.
Lawyer Indefinitely Suspended for Misappropriating Client Funds After Client's Death
A lawyer who turned over a deceased client's judgment proceeds to an unauthorized person was indefinitely suspended for breaching trust obligations.