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.
Can a University Be Bound by Unauthorized Mortgages? Corporate Authority Explained
When can a corporation be bound by an officer's unauthorized acts? The Supreme Court explains in University of Mindanao v. Bangko Sentral ng Pilipinas.
Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities
Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.
When a Corporate Club Member Changes Nominees: Who Pays the Membership Fee?
Supreme Court ruling on whether a golf club can charge new membership fees when a corporate member replaces its designated nominees.
Corporate Membership Dues: Who Pays When Nominees Change
Supreme Court rules on whether golf clubs can charge new membership fees when corporate members replace their nominees.
Agency and Authority: When a Deed Does Not Mean a Done Deal in Property Sales
Philippine Supreme Court ruling on when a deed of sale is void without proper agency authority under the Civil Code.
Church Disaffiliation and Corporate Rights: Balancing Religious Freedom and SEC Jurisdiction
A local church's right to disaffiliate from a national church body, and the SEC's jurisdiction over religious corporations, explained.
Corporate Veil Piercing: Directors Held Liable for Fraudulent Misrepresentation in Syndicated Estafa
Supreme Court ruling on when corporate directors can be held criminally liable for estafa despite the separate juridical personality of corporations.
Piercing the Corporate Veil: When Stockholders Become Liable for Corporate Debts in the Philippines
Philippine Supreme Court clarifies when stockholders may be held personally liable for corporate debts, including unpaid subscriptions and the trust fund doctrine.
Unrestricted Retained Earnings and the Appraisal Right of Dissenting Stockholders
When can a dissenting stockholder sue to collect the fair value of shares? The Supreme Court clarifies the timing rule.
When Can a Club Seize a Member's Share? The Valley Golf Case on By-Laws and Property Rights
A club cannot seize a fully paid membership share for unpaid dues without proper notice and hearing, says the Supreme Court.
Membership Termination in Non-Stock Corporations: Safeguarding Property Rights
The Calatagan Golf Club case clarifies that non-stock corporations must strictly follow their own by-laws before terminating membership or selling shares.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
Corporate Residence and Venue: Where a Corporation Must Sue
The Supreme Court clarifies that a corporation's residence for venue purposes is its principal office stated in its Articles of Incorporation.
Judicial Ethics: When a Judge's Business Ties Undermine Impartiality
A judge's reprimand for attending corporate meetings shows how judicial office prestige cannot be used for private interests.
VAT on Services: When "Trade or Business" Does Not Require Profit Motive
Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.
Corporate Authority in Property Sales: Why Board Approval Matters in the Philippines
A corporate officer cannot sell company land without board approval. Learn the due diligence steps to protect your property transaction.