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.

Showing 385408 of 1,652 articles for corporation

Impleading Indispensable Parties in Damages Claims: The PNCC v. Superlines Ruling

The Supreme Court clarifies when courts must implead indispensable parties in damages claims, applying the law of the case doctrine.

Corporation By Estoppel: When Unregistered Entities Can Receive Valid Donations

Philippine law on corporation by estoppel and donations to unregistered entities, explained with practical guidance for donors and recipients.

SALN Violations and Government Ethics: Dishonesty vs Simple Negligence

The Supreme Court clarifies when SALN omissions amount to dishonesty or mere simple negligence in San Diego v. Fact-Finding Investigation Committee.

Condominium Dues and Utility Disconnection: What Unit Owners Must Know

The Supreme Court upheld a condominium association's right to disconnect utilities for unpaid dues, clarifying owner obligations under the Condominium Act.

Quieting of Title in the Philippines: Direct vs. Collateral Attacks Explained

The Supreme Court clarifies when challenging a land title's validity is a direct attack, not a collateral one, in quieting of title cases.

Premature Illegal Dismissal Claims: The Importance of Establishing Termination

Filing an illegal dismissal case too early can backfire. Learn when a "pull out" is not yet dismissal.

Venue Stipulations and the Right Remedy: Pillars Property v. Century Communities

The Supreme Court clarifies when a venue stipulation binds parties and why dismissal for improper venue calls for certiorari, not appeal.

Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax

Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.

Compromise Agreements Ensuring Mutuality AND Enforceability IN Debt Settlements

Philippine Supreme Court approves compromise agreement in debt settlement, highlighting mutual concessions and clear terms for enforceability.

Foreclosure Writ of Possession: Appeal Does Not Stay Implementation

Supreme Court clarifies that an appeal of a writ of possession order in extrajudicial foreclosure does not suspend its implementation.

Mortgage Foreclosure and Third-Party Property: UCPB's Duty to Protect Borrower Interests

When a bank forecloses property mortgaged by a third party without the owner's consent, the Supreme Court protects the true owner's rights.

When a Mortgage on Trust Property Is Void: UCPB v. Spouses Chua

The Supreme Court rules that a bank cannot foreclose on properties held in trust when the trustee had no authority to mortgage them.

Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record

A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.

Alias Writ of Possession: The Limits of Trial Court Authority in Appeal Dismissals

A Supreme Court ruling clarifies when a trial court may dismiss an appeal, and why orders of execution are not appealable.

Breach of Contract When Personal Notice in Foreclosure Is a Must

When a mortgage contract requires personal notice of foreclosure, the bank must comply—or the sale is void.

Proving Land Is Alienable and Disposable: Highpoint v. Republic

Land registration applicants must present both a CENRO certification and a certified true copy of the DENR Secretary's land classification.

Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses

Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.

Oral Contracts for Property: Six-Year Prescription Bars Stale Claims for Specific Performance

Oral agreements to transfer property must be enforced within six years. Learn how prescription works and why timely action matters.

Reversion of Land Jurisdiction Lies Where the Title Is Challenged, Not the Judgment Itself

When a land title is attacked as spurious, the reversion case in court bars administrative cancellation of a leasehold agreement over the same property.

Buyer in Good Faith and Foreclosure Sales: When a Defective Auction Still Stands

The Supreme Court explains when a buyer in good faith can keep property even if the foreclosure sale had procedural defects.

Election Contests and the 15-Day Rule: Eizmendi v. Fernandez on Corporate Governance

The Supreme Court clarifies that indirect attacks on corporate elections violate the 15-day reglementary period for election contests under the Interim Rules.

Tax Declarations as Evidence of Ownership: Protecting Possessory Rights

The Supreme Court clarifies that tax declarations, while not conclusive, are strong evidence of possession in the concept of owner when coupled with continuous possession.

Constructive Dismissal: When a "Voluntary" Resignation Is Not Voluntary at All

The Supreme Court clarifies when a signed resignation letter is actually constructive dismissal, protecting employees from forced resignations disguised as voluntary acts.

Real Property Tax: Who Pays When Ownership and Possession Differ

Philippine Supreme Court clarifies real property tax liability when the registered owner is not in possession, citing Herarc Realty v. Provincial Treasurer of Batangas.