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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PAGCOR Fees and Rates on Gaming Venue Operations: A Guide for Operators
Understand PAGCOR fees and rates on gaming venue operations, from license processing fees and performance cash deposits to PAGCOR Share on gross gaming revenue.
Bill Deposits and Consumer Rights: What the Supreme Court Said in Colmenares v. ERC
The Supreme Court upheld bill deposits as valid but dismissed the challenge on procedural grounds. Here's what consumers should know.
Breach of Public Trust: Accountability for Mismanagement of Court Funds in the Philippines
A Supreme Court ruling on a clerk of court's liability for fund mismanagement, tampered receipts, and delayed deposits.
Understanding Jurisdictional Limits in Lease Disputes: A Guide to Security Deposits and Court Competence
The Supreme Court clarifies when lease disputes over security deposits fall under municipal trial courts versus regional trial courts.
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.
Foreign Currency Deposits and Joint Accounts: When Courts Cannot Order Withdrawal
A Supreme Court ruling explains why courts cannot order release of foreign currency deposits and when co-depositor consent is required.
Breach of Contract: Upholding Banks' Right to Set Off Loans Against Deposits
Supreme Court rules banks may set off deposits against unpaid loans when valid hold-out agreements exist, reversing lower court rulings.
Cash Deposit or Counter Bond: The Only Ways to Discharge an Attachment in Philippine Courts
Philippine Supreme Court clarifies that only cash deposits or counter-bonds can discharge a writ of attachment—not real property.
Bank Deposit Secrecy: Upholding Depositor Rights in Insolvency Proceedings
The Supreme Court rules that a corporation's bank deposits stay confidential in insolvency unless the depositor gives written consent to waive secrecy.
Consignation Without Tender of Payment: A Cautionary Tale on Judicial Deposits
Philippine Supreme Court clarifies that judicial deposit requires prior tender of payment unless exceptions apply, in Del Carmen v. Sabordo.
Duty to Disclose Accrued Interest in SALNs and the Limits of Administrative Liability
The Supreme Court clarifies that public officials must declare accrued interest on time deposits in their SALNs, but penalties consider good faith.
Sheriffs' Duties and Ethical Conduct: Receiving Funds and Serving Summons
A Supreme Court ruling clarifies sheriff duties, the proper procedure for travel expense deposits, and the ethics of receiving funds.
Custodia Legis: Ensuring Impartial Custody of Just Compensation in Agrarian Reform
The Supreme Court affirms that trial courts may order physical turnover of agrarian reform deposits to the clerk of court for custodia legis, ensuring impartial custody pending final valuation.
PDIC Insurance: Defining Deposit and Protecting the Depositing Public
Supreme Court rules inter-branch fund transfers are not insurable deposits under the PDIC Charter, clarifying deposit insurance scope.
Navigating Philippine Bank Secrecy Laws When Foreign Currency Deposits Can Be Disclosed
The Supreme Court clarifies when foreign currency deposits may be examined under Philippine law, and the limits of bank secrecy.
Hotel Liability for Lost Vehicles: Necessary Deposits Under Philippine Law
When a hotel valet loses a guest's vehicle, who pays? Philippine law on necessary deposits and the Durban Apartments ruling explain.
Bank Cashier's Liability for Negligence in Approving Fraudulent Deposits
Supreme Court ruling on a government bank cashier's grave misconduct for approving fraudulent second-endorsed check deposits to a personal account.
Bank Secrecy vs Qualified Theft: Balancing Financial Privacy and Criminal Prosecution
The Supreme Court clarifies when bank deposits remain confidential under R.A. 1405 even in criminal cases, and why evidence must match the charge.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
Rental Income in Co-Ownership Disputes: Protecting Rights During Partition
When co-owners dispute rental income during a partition case, courts can order deposits to protect rights—but only within proper limits.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Sugar Mill Loans: When Contract Terms Define Government's Right to Recover Funds
Supreme Court ruling on condonation scope in sugar mill loans, clarifying when banks and government can apply deposits to unpaid obligations.
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.
Bank Negligence and Fiduciary Duty in Handling Foreign Currency Deposits
Philippine Supreme Court ruling on bank liability for negligence in handling foreign currency time deposit pretermination and fiduciary duty.