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.
Corporation vs Partnership in the Philippines: Which Business Structure Is Right for You?
Compare corporation vs partnership in the Philippines: liability, taxes, management, and formation under the Revised Corporation Code and Civil Code.
Corporate Bylaws in the Philippines: What They Are and When You Must Adopt Them
Learn what corporate bylaws are in the Philippines, when they must be adopted, and the rules under the Revised Corporation Code.
Corporate Housekeeping in the Philippines: A Compliance Checklist
A practical guide to corporate housekeeping in the Philippines under the Revised Corporation Code, covering filings, meetings, and records.
Stock vs. Non-Stock Corporations in the Philippines: Key Differences
Understand the key differences between stock and non-stock corporations in the Philippines under the Revised Corporation Code, including ownership, governance, and profit distribution.
How to Transfer Shares of a Philippine Corporation
Learn the steps to transfer shares of a Philippine corporation, including the required documents, corporate approval, and SEC filing rules.
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.
Government Contracts: When Is a Deal Manifestly Disadvantageous?
The Supreme Court clarifies when a government contract is "manifestly and grossly disadvantageous" under Section 3(g) of the Anti-Graft Law.
Equitable Interest: How Liquidating Dividends Impact Foreign Land Ownership in the Philippines
SC ruling on whether a foreign stockholder's liquidating dividends in Philippine land may be levied to satisfy judgment debts.
Understanding the Legal Battle Over Unclaimed Horse Racing Dividends in the Philippines
The Supreme Court rules on who gets unclaimed horse racing dividends—the racing club or the government regulator. A clear guide.
Piercing the Corporate Veil: When Corporate Officers Can Be Held Personally Liable
Philippine Supreme Court clarifies when courts may pierce the corporate veil and hold officers personally liable for fraud and mismanagement.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
B.P. 22 and the Corporate Veil: When Corporate Officers Face Personal Liability
The Supreme Court pierces the corporate veil in B.P. 22 cases, holding officers personally liable for bouncing checks—but only with proper notice of dishonor.
Mistake vs Misconduct in Employee Dismissal: Due Process in Philippine Labor Law
When is an employee's honest mistake a valid ground for dismissal? The Supreme Court clarifies the line between error and misconduct.
Tax Exemption for Government Instrumentalities: Defining the Scope of Real Property Tax Liability
The Supreme Court clarifies when a government entity is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Contempt and Corporate Audits: The Boundaries of Court Orders and Stockholder Rights
The Supreme Court clarifies when court-ordered corporate audits and contempt citations stand—and when they become moot.
Upholding Legal Ethics Attorneys Must Respect THE LAW AND Legal Processes
Learn how the Supreme Court ruled on co-ownership, Torrens titles, and partition actions in Lacbayan v. Samoy.
Retroactivity of Laws and Vested Rights in Bank Liquidation: PDIC v. Stockholders of Intercity Bank
When can a new law apply to an ongoing bank liquidation? The Supreme Court explains the rule on retroactivity and vested rights.
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.
Dividends Follow the Shares in Ill-Gotten Wealth Recovery
Supreme Court rules dividends and interests follow ownership of recovered ill-gotten shares, even if not expressly stated in the dispositive portion.
Certiorari Dismissal: The Strict Requirements for Filing Petitions in Philippine Courts
The Supreme Court affirms that certiorari petitions must attach certified true copies of assailed orders—mere xerox copies will lead to dismissal.
Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules
Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
Piercing the Corporate Veil When Sales to Avoid Labor Judgments Are Void
Philippine Supreme Court clarifies when courts may pierce the corporate veil to hold owners liable for obligations, including labor judgments.
Partnership vs Employment: Sharing Profits in Lending Ventures Under Philippine Law
Philippine Supreme Court clarifies when profit-sharing in a lending business creates a partnership, not an employment relationship, and how profits are computed.