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 18251848 of 2,031 articles for corporation

When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA

Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.

Fishermen Are Not Field Personnel: Service Incentive Leave for Sea-Based Workers

Supreme Court ruling clarifies that supervised fishermen are not "field personnel" and are entitled to service incentive leave under Philippine law.

Enforcing Foreign Judgments in the Philippines: Lessons from Oil and Natural Gas Commission v. Pacific Cement

A Philippine Supreme Court case clarifies when foreign judgments are enforceable and how courts interpret arbitration clauses in commercial contracts.

Hlurb Jurisdiction Prevails Ensuring THE Right Forum FOR Land Dispute Resolution IN THE Philippines

Learn how the Supreme Court clarified expropriation rules under the 1997 Rules of Civil Procedure, including writ of possession and just compensation requirements.

Expropriation in the Philippines: Provisional Deposit and Writ of Possession Explained

Understand how the 1997 Rules on expropriation allow the government to take property upon depositing assessed value, and what this means for owners.

Court Personnel Extortion: When Demanding Money for Court Records Is Gross Misconduct

A Supreme Court ruling on a court interpreter who extorted money from a litigant shows how the judiciary polices its own and what conduct merits dismissal.

Navigating Corporate Officer Dismissals: SEC vs. NLRC Jurisdiction in the Philippines

Learn when the SEC, not the NLRC, has jurisdiction over corporate officer dismissals, based on De Rossi v. NLRC.

Surety Bonds and Customs Liabilities in the Philippines: Understanding Importer Obligations

Philippine Supreme Court ruling on surety bonds, customs duties, and importer liability when re-export obligations are breached.

Philippine Separation Pay: When Business Closure Is Not Enough to Avoid Labor Obligations

Philippine Supreme Court ruling on when business closure does not exempt employers from separation pay obligations under Article 283 of the Labor Code.

Sequestration vs Lis Pendens: When a Notice Fails and Titles Get Cleared

Understand the Supreme Court's ruling on void PCGG sequestration notices and how property titles can be cleared when requirements are not met.

Missed Deadline Dismissed Case Understanding THE 60 Day Certiorari Rule IN Philippine Labor Disputes

Learn how the 60-day certiorari rule works in Philippine labor cases, including how motions for reconsideration affect the deadline, from a Supreme Court ruling.

Execution Pending Appeal in Philippine Courts: When "Good Reasons" Are Not Enough

Philippine courts rarely allow execution of judgments pending appeal. Learn the strict "good reasons" rule from Maceda v. DBP.

Separation of Church and State: Supreme Court Upholds Labor Rights of Religious Workers

The Supreme Court rules that a pastor's dismissal is a secular employment matter, not an ecclesiastical affair, affirming labor protections.

Strict Summons Rule: Why Serving a Branch Manager Isn't Enough for Corporate Lawsuits in the Philippines

Philippine courts require strict compliance with Rule 14, Section 11 on corporate summons. Serving a branch manager instead of the general manager is improper service.

Service of Summons on a Branch Manager: When Philippine Courts Lack Jurisdiction Over a Corporation

Serving summons on a corporation's branch manager instead of its general manager is improper under the 1997 Rules, depriving the court of jurisdiction.

MSF Tire v. CA: When a Company Cannot Claim "Innocent Bystander" Status in Labor Disputes

The Supreme Court clarifies when a company with ties to a business in a labor dispute cannot claim "innocent bystander" status to obtain an injunction against picketing.

Deadfreight and Demurrage in Charter Parties: NFA v. Hongfil Shipping

Supreme Court clarifies when charterers owe deadfreight but not demurrage, and when corporate officers escape personal liability.

Legal Compensation of Debts in the Philippines: When Can You Offset Dues?

Learn when Philippine law allows compensation or set-off of debts, and why unliquidated claims cannot offset condominium dues.

Individual Proof IS KEY IN Illegal Dismissal Cases Understanding Employee Status IN Philippine Labor LAW

Philippine Supreme Court ruling on regular vs. seasonal employment and why individual proof is required in illegal dismissal claims.

Injunction Bonds and Due Process: What Philippine Sureties Must Know

Philippine Supreme Court clarifies when injunction bond sureties are liable and what due process requires before damages are awarded against them.

Piercing the Corporate Veil: When Parent Companies Face Liability for Subsidiary Labor Claims

Philippine Supreme Court explains when courts may disregard corporate fiction and hold related companies liable for labor violations.

Navigating Res Judicata in Property Disputes: When Prior Judgments Bind Future Claims

Learn how res judicata bars relitigation of property disputes, with insights from a Philippine Supreme Court ruling on jurisdiction.

Clerk of Court Dismissed for Dishonesty and Falsification in Private Transactions

Supreme Court rules on misuse of official receipts for private deals, imposing strict accountability on court personnel.

Managerial vs. Supervisory Employees: Unionization Rights Under Philippine Labor Law

Learn how Philippine law distinguishes managerial from supervisory employees and why misclassification can block unionization rights.