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.
Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules
A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.
Foreign Land Ownership Ban Upheld: Supreme Court Voids Dummy Arrangements
The Supreme Court voids a German citizen's dummy land purchase, reaffirming the constitutional ban on foreign land ownership in the Philippines.
Revival of Judgment in the Philippines: Who Are Indispensable Parties and When to File
Learn the rules on reviving a final judgment in the Philippines, including indispensable parties and the 10-year prescriptive period.
Foreclosure Suit as Sufficient Demand: Goldland Tower Ruling Explained
The Supreme Court clarifies when filing a foreclosure lawsuit itself serves as the legal demand required to put a debtor in default under Philippine law.
Presidential Approval Required for PCAB Rules: Cooperative Licensing Case
Supreme Court ruling: PCAB regulations on contractor licensing need presidential approval, protecting construction cooperatives from forced incorporation.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
Behest Loans in the Philippines: Understanding Anti-Graft Law and Due Diligence
Learn how Philippine courts define behest loans, the role of RA 3019, and why loan repayment does not erase potential graft liability.
When Lawyers Serve Two Masters: Ethical Violations in Land Deals and Public Office
The Supreme Court suspended a lawyer-mayor for helping circumvent land ownership rules and practicing law while in public office.
Defective Summons Voids Trustee Appointment: Key Lessons from Diversified Plastic Film v. PI-One
Defective summons can void court proceedings. Learn the jurisdictional limits and SPV Act requirements from this Supreme Court ruling.
Piercing the Corporate Veil in Labor Cases: The Toledo Construction Ruling
When courts ignore corporate structures to enforce labor judgments, protecting workers from fraudulent asset transfers and evasion.
Can Religious Corporations Own Land in the Philippines? The RVM Case Explained
Learn how the Supreme Court's RVM ruling clarifies constitutional limits on religious corporations acquiring public land in the Philippines.
Piercing the Corporate Veil: Jurisdiction First, Liability Later
Supreme Court clarifies that courts must first acquire jurisdiction over a corporation before applying the piercing the corporate veil doctrine to hold owners liable.
Shareholder Death and Corporate Meetings: Quorum and Voting Rights Under Philippine Law
How a shareholder's death affects quorum and voting rights in Philippine corporations, explained through the Supreme Court's ruling in Mallare v. A&E Industrial Corporation.
Ante-Nuptial Agreements and Property Waivers: The Delgado v. GQ Realty Case
The Supreme Court's ruling in Delgado v. GQ Realty clarifies how ante-nuptial agreements can waive property rights, even for assets registered under a spouse's family corporation.
Disbarment for Misleading the Court: Candor as a Lawyer's Highest Duty
The Supreme Court disbarred a lawyer for misleading the court and breaching candor, reaffirming that honesty is the foundation of legal practice.
Nepotism in Government: Designation of Relatives Is a Prohibited Appointment
The Supreme Court ruled that designating a relative to government duties—even unpaid or off-plantilla—violates the ban on nepotism.
Condominium Dues and Utility Disconnection: What Unit Owners Must Know
The Supreme Court upheld a condominium association's right to disconnect utilities for unpaid dues, clarifying owner obligations under the Condominium Act.
Piercing the Corporate Veil: Director Liability in Investment Fraud Cases
When can directors be personally liable for corporate fraud? The Supreme Court's ruling in Virata v. Ng Wee provides clear guidance.
Pre-Trial Representation: When a Special Power of Attorney Is Required
Learn why the Supreme Court requires a Special Power of Attorney for pre-trial representation, and how lacking one can lead to default.
Foreign Land Ownership: No Reimbursement for Unconstitutional Purchases
A foreigner who knowingly violates the constitutional ban on land ownership cannot recover the purchase price, even under equity or unjust enrichment claims.
Employer’s Subsidiary Liability for Employee Crimes: The Calang Ruling
Employers are only subsidiarily liable for employees’ criminal acts. The Calang ruling explains when and how this liability applies.
Lost Land Title Petitions: Court Limits, Due Diligence, and Protecting Property Rights
Learn how Philippine courts handle petitions for new owner's duplicate titles, including jurisdictional limits, due diligence duties, and key lessons from a recent Supreme Court ruling.