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 25–28 of 28 articles for “bangko sentral”

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Jan 22, 2007 vat zero-rating tax refund bir commercial-law tax-code

Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement

Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.

Jul 20, 2006 securities regulation cease and desist order sec due process administrative law philippines

SEC Cease and Desist Orders: When Regulatory Action Violates Due Process

The Supreme Court ruled the SEC acted with grave abuse of discretion by issuing a cease and desist order without proper investigation.

Jul 13, 2006 tax law bir rulings non-retroactivity vat taxpayer rights

Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection

Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.

Jan 15, 2004 banking law fiduciary duty depositors civil law bank liability

Banks' Fiduciary Duty to Protect Depositors' Funds: What the Law Requires

Philippine law imposes a strict fiduciary duty on banks to protect depositors' funds. This article explains the legal standards and consequences of breach.