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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When a Court Employee's Misconduct Outside the Courtroom Leads to Dismissal
The Supreme Court dismissed a court cashier for tampering with official receipts and misappropriating judiciary funds, reaffirming that integrity is required of all court personnel.
Trust Receipts vs Mortgage: Who Owns the Goods in Philippine Law?
Philippine Supreme Court ruling on trust receipts versus chattel mortgages, ownership disputes, and the rights of entrustors over mortgaged goods.
Trust Receipts and Personal Guarantees: When Corporate Officers Are Personally Liable
Corporate officers who sign trust receipts may face personal liability. The Supreme Court clarifies when a signature creates a guarantee.
Good Faith and Due Diligence When Lawyers Rely on Official Records
When can a lawyer rely on official receipts without facing disciplinary action? The Supreme Court explains the limits.
Gross Receipts TAX Inclusion OF Final Withholding TAX IN Bank Income
Clerks of Court and Cash Bonds: Accountability for Neglect of Duty in Handling Official Receipts
A clerk of court who delayed issuing receipts and depositing cash bonds was held liable for simple neglect of duty.
Illegal Recruitment Testimonial Evidence Trumps Lack OF Receipts
Philippine Supreme Court ruling on illegal recruitment cases where testimonial evidence outweighs the absence of receipts or documentary proof.
Trust Receipts Entrusters Right TO Deficiency Claim After Repossession AND Sale
Vouchers vs Receipts: Proving Payment in Philippine Labor and Civil Disputes
Philippine Supreme Court clarifies why vouchers are not receipts and how to prove payment in collection cases under Rule 45.
Proof of Payment: Why Vouchers Aren't Receipts Under Philippine Law
Philippine Supreme Court clarifies why disbursement vouchers are not receipts and what actually proves payment in civil cases.
Failure to Issue Official Receipts: Court Employee Suspended for Grave Misconduct
Court employee suspended six months for grave misconduct after collecting clearance fees without issuing official receipts, violating public trust.
Gross Receipts Tax: When Withheld Interest Income Still Counts for Banks
Philippine Supreme Court ruling on whether the 20% final withholding tax on banks' passive income forms part of gross receipts for the 5% gross receipts tax.
Gross Receipts Tax on Banks Includes Withheld Interest Income
Supreme Court rules the 20% final withholding tax on interest income forms part of a bank's gross receipts for gross receipts tax purposes.
Trust Receipts Law Liability: When Agents Face Estafa Charges
Learn when corporate agents can face criminal liability for estafa under the Trust Receipts Law, based on the Supreme Court's ruling in Ong v. Court of Appeals.
Mandamus and Bank Due Diligence in Tax Payment Mishaps
When a bank's tax payment goes astray, mandamus may not compel a treasurer to issue receipts. Learn the due diligence rule.
Illegal Recruitment in Large Scale: How the Supreme Court Protects Jobseekers from Deceptive Offers
A 2003 Supreme Court ruling affirms that illegal recruitment may be proven through credible testimony alone, even without receipts, and clarifies when it becomes economic sabotage.
Novation and Trust Receipts: When a Debt Restructuring Agreement Extinguishes Criminal Liability
Learn when a debt restructuring agreement novates trust receipt obligations and extinguishes criminal liability under Philippine law.
Loan or Partnership: Supreme Court on Novation and Acknowledgment Receipts
When does a loan become a partnership contribution? The Supreme Court clarifies novation, acknowledgment receipts, and payment application rules.
Personal Liability in Corporate Obligations When Signing Blurs the Line
When do corporate officers become personally liable for company debts? A Supreme Court ruling on trust receipts and letters of credit provides clear guidance.
Upholding Contractual Obligations: The Imperative of Timely Performance in Compromise Agreements
A Supreme Court ruling on continuing suretyship, assignment of credit, and trust receipts—clarifying that debtors cannot escape liability through technical defenses.
Upholding Contractual Agreements: Trust Receipts and Surety Agreements in Loan Obligations
The Supreme Court reaffirms that contracts are the law between parties, enforcing stipulated interest, penalties, and service charges in trust receipt loan transactions.
Floating Interest Rates and Trust Receipts: Solidbank Ruling on Bank Obligations and Corporate Liability
Philippine Supreme Court ruling on invalid floating interest rates, trust receipt transactions, and corporate officer liability in banking.
Perfecting Real Estate Sales in the Philippines When Receipts Seal the Deal
Learn when receipts perfect real estate sales in the Philippines, and the legal rules on ownership transfer.
Unmasking Trust Receipts When a Loan Is Not What It Seems in Philippine Law
When is a trust receipt really just a loan? The Supreme Court clarifies in Colinares v. Court of Appeals.