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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How to Properly Close a Business with the BIR in the Philippines

Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.

Promissory Estoppel in Philippine Employment: When Employer Promises Bind

A Supreme Court ruling shows how employer assurances on retirement benefits can bind companies under promissory estoppel. Learn the key lessons.