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.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Can Creditors Garnish Public Officials' Salaries? Supreme Court Says Yes
Public officials' salaries are not exempt from garnishment absent a specific law, the Supreme Court ruled, clarifying the limits of wage protection.
Foreign Currency Deposits and Joint Accounts: Consent Requirements in Estate Proceedings
Philippine Supreme Court rules on consent requirements for withdrawing from joint foreign currency deposit accounts during estate settlement.
Administrative Due Process and Bank Secrecy: The Sibayan v. Alda Ruling
The Supreme Court clarifies how administrative due process and bank secrecy limits discovery in BSP proceedings, as shown in Sibayan v. Alda.
Altered Checks and Bank Liability: Who Pays the Price of Forgery
When a bank clears an altered check, who bears the loss? The Supreme Court clarifies liability rules in Areza v. Express Savings Bank.
Sheriffs' Duty of Timely Execution and Reporting: Lessons from Vicsal v. Dela Cruz-Buendia
A sheriff's failure to file timely returns and furnish parties copies constitutes simple neglect of duty, as ruled in Vicsal Development Corp. v. Dela Cruz-Buendia.
Escheat Proceedings: Banks Must Notify Depositors Before Dormant Funds Are Transferred to the State
Philippine Supreme Court rules on banks' duty to notify depositors before dormant funds are escheated to the state, protecting depositor rights.
HLURB Jurisdiction Over Condominium Disputes: Peralta v. De Leon Explained
Learn how the Supreme Court affirmed HLURB's exclusive jurisdiction over condominium buyer-developer disputes in Peralta v. De Leon.
Dishonesty in Public Office: The Price of False Entries and Delayed Deposits
A cashier's false cashbook entry and delayed bank deposits amount to dishonesty, warranting dismissal from government service.
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.
Escheat of Unclaimed Bank Deposits in the Philippines: Procedure and Due Process
Learn how Philippine escheat law works for unclaimed bank deposits, why publication is required, and why certiorari cannot replace a missed appeal.
When Can a Bank Seize Funds? Understanding Set-Off Rights in the Philippines
Learn when Philippine banks can legally seize deposits through set-off, and the limits on this right under Philippine law.