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.
Bank Set-Off Rights: Limits and Liabilities in Loan Agreements
Philippine Supreme Court ruling on when banks may validly offset deposits against loans, and the limits of contractual set-off rights.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
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.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.
Real Estate Foreclosure in the Philippines: Notice Requirements and Due Process
A look at Guanco v. Antolo and why strict notice and posting rules govern extrajudicial foreclosure sales in the Philippines.
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.
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.
Unsigned Stipulations in Mortgages: Philippine Supreme Court Upholds Consent as Key
Philippine Supreme Court rules a mortgage stipulation inserted after signing without the mortgagor's consent is void ab initio.
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.
Stock Trading Risks: Broker and Investor Duties in the Philippines
A Supreme Court ruling clarifies when brokers and investors are liable for unpaid stock trades and how the pari delicto rule applies.
Easement Rights Prevail: Right of Way Protection Despite Title Deficiencies in Philippine Law
Philippine Supreme Court ruling on easement of right-of-way, actual knowledge, and protection despite unregistered title annotations.
When Good Faith Fails: Financing Firm's Foreclosure Voided for Ignoring Occupants' Rights
A financing firm's foreclosure was voided for bad faith because it ignored occupants' notice of a prior unregistered sale. Learn the due diligence rule.
Banks' Duty of Care: Liability for Unauthorized Withdrawals and Moral Damages
Philippine Supreme Court ruling on bank liability for unauthorized withdrawals, gross negligence, and awards of moral and exemplary damages.
Contract to Sell vs. Sale: What Buyers Must Know Under Philippine Law
A buyer who stops paying installments in a contract to sell may lose ownership rights. Learn the key differences and protections.
Bank Negligence and the Duty of Care in Handling Depositor Accounts
Philippine Supreme Court ruling on banks' fiduciary duty and liability for unauthorized withdrawals from depositor accounts.
Dragnet Clauses in Mortgages: Limits on Securing Future Debts with Existing Collateral
Philippine Supreme Court clarifies when a dragnet clause in a real estate mortgage covers future loans, and when separate security prevails.
The Counter Bond Conundrum: Ensuring Fair Attachment in Philippine Courts
Philippine Supreme Court clarifies how courts should compute counter-bonds to discharge preliminary attachment, preventing excessive demands on debtors.
Letters of Credit and Attorney-in-Fact Duties: Land Bank's Dual Role Explained
Supreme Court clarifies a bank's limited role under letters of credit versus its fiduciary duties as attorney-in-fact in export collections.
Creek Ownership and Land Disputes: Public vs. Private Property Rights
A Supreme Court ruling clarifies that creeks are public property, not private land, and how this affects boundary disputes.
Credit Card Suspension and Moral Damages: When Breach of Contract Lacks Bad Faith
Philippine Supreme Court ruling on when credit card suspension without notice does not entitle cardholder to moral damages absent bad faith.
Judicial Overreach: The Limits of Injunction Power in Philippine Courts
A Supreme Court ruling on a judge's void writ of injunction clarifies the territorial and procedural limits of injunctive relief in the Philippines.
Limits to Property Rights: Balancing Bank Security and Depositor Access
Philippine Supreme Court ruling on when a bank may bar a dismissed employee-depositor from its premises without abusing property rights.
Forged Signatures and Bank Liability: Protecting Depositors in Check Transactions
When a bank pays out on a forged check, who bears the loss? The Supreme Court clarifies the rules on bank liability under Philippine law.
Ombudsmans Discretion Investigating Complaints Against Public Officials IN THE Philippines
The Supreme Court clarifies the Ombudsman's discretionary power to investigate complaints against public officials and the limits of judicial review.