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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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.
Credit Card Debt Understanding Interest Terms AND Consumer Rights IN THE Philippines
Learn how Philippine courts protect creditors from fraudulent schemes by banks and directors, and what this means for consumer rights.
Credit Card Liability: Gross Negligence and Moral Damages in the Philippines
When can a credit card issuer be liable for moral damages? The Supreme Court explains gross negligence in Bankard v. Feliciano.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Preliminary Injunctions and Bank Deposits: Protecting Depositors' Rights
The Supreme Court clarifies that preliminary injunctions preserve the status quo and cannot be used to transfer bank deposits before trial.
Mortgage on Unregistered Land in the Philippines: Risks and Due Diligence for Banks and Borrowers
Learn the risks of mortgaging unregistered land in the Philippines and the due diligence banks and borrowers must perform before foreclosure.
Bank Negligence in Clearing Checks Without Fund Verification: PNB v. Campos
When a bank clears a check without verifying funds, it may bear the loss. The PNB v. Campos ruling explained.
Burden of Proof in Bank Overdraft Claims: Security Bank v. Gan
Banks must prove overdraft claims with competent evidence; ledger entries alone are insufficient when the entrant lacks personal knowledge.
Gross Receipts TAX Including Final TAX IN THE TAX Base FOR Banks
Appeal Dismissed: Choosing the Correct Court for Legal Questions
A bank's appeal from an arbitration award was dismissed for being filed in the wrong court. Learn the proper remedies under Philippine law.
Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect
A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.
Deficiency Judgments in Philippine Foreclosure: Can Banks Recover More After Auction?
Philippine Supreme Court clarifies when banks can collect deficiency after extrajudicial foreclosure of real estate mortgages.
Banking Insolvency: When the Central Bank Can Close an Insolvent Bank
The Supreme Court upholds the Central Bank's power to close insolvent banks, explaining the legal meaning of insolvency and the limits of judicial review.
Demand NOT Always Needed When Philippine Banks CAN Foreclose Without Prior Notice
Philippine Supreme Court clarifies when banks may foreclose without prior demand, and limits on preliminary injunctions against foreclosure.
Why 15 Days Matter: Appeal Deadlines in HLURB Real Estate Cases
A missed 15-day appeal deadline in HLURB cases is fatal. Learn the rule from United Overseas Bank v. Ching.
Mortgage Still Valid Loan Restructuring AND Novation IN THE Philippines Reyes V BPI Family Savings Bank
When does loan restructuring cancel a real estate mortgage? The Supreme Court explains novation rules in Reyes v. BPI Family Savings Bank.
Breach of Contract and Banks Duty: Damages for Malicious Suspension of Credit Line
A bank that maliciously suspends a credit line breaches its contract and may be liable for damages, as the Supreme Court ruled in Republic Planters Bank v. Montinola.
Execution Pending Appeal in the Philippines: When 'Good Reasons' Justify Immediate Judgment Enforcement
Learn when Philippine courts allow execution pending appeal, the 'good reasons' required under Rule 39, and key lessons from Bangkok Bank vs. Lee.
Can a Bank Reverse Its Acknowledgment of Full Payment? Philippine Law Explained
Philippine Supreme Court ruling on whether a bank can correct a mistaken acknowledgment of full loan payment and demand the balance.
Tenant's Right of Redemption Under Philippine Agrarian Reform: Key Lessons from Planters Development Bank v. G
Understand the tenant's right of redemption under Philippine agrarian law through the Supreme Court's ruling in Planters Development Bank v. Garcia.
Tax Refund Claims: Why Proper Withholding Tax Documentation Is Non-Negotiable
A bank's P755,715 tax refund claim failed for lack of BIR Form 1743.1. Learn the strict documentation rules for withholding tax refunds in the Philippines.
Blood AS A Public Resource Upholding THE National Blood Services ACT AND ITS Phase OUT OF Commercial Blood Banks
Substantial Compliance and Ratification in Corporate Litigation: China Banking Corp v. Mondragon
SC rules on substantial compliance with forum shopping certification and ratification of signatory authority in corporate litigation.
Bank Negligence and Dishonored Checks: When Is a Bank Liable?
A bank’s failure to credit a deposit can make it liable for damages when checks are dishonored. Lessons from Prudential Bank v. Lim.