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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Currency Conversion in Labor Disputes: Keeping Awards Fair When Currencies Change
When a foreign currency is demonetized, can a labor arbiter convert a final award to its replacement? The Supreme Court says yes.
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.
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.
Bank Liability for Counterfeit Currency: Due Diligence and Customer Protection
When a bank releases counterfeit foreign currency, when is it liable for damages? The Supreme Court clarifies the standard of diligence.
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.
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.
Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement
Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.
When Courts Can Compel Disclosure of Foreign Currency Deposits in the Philippines
Philippine Supreme Court clarifies when courts may compel banks to disclose foreign currency deposits despite the secrecy rule under RA 6426.
VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency
Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.
Bank Liability for Negligence in Protecting Depositors in Foreign Currency Transactions
Philippine Supreme Court ruling on bank liability for negligence in foreign currency deposit withdrawals and the duty to protect depositors.
Foreign Currency Deposits: Balancing Secrecy and Justice in the Philippines
The Supreme Court ruled that foreign currency deposit secrecy cannot shield a transient alien's funds from satisfying a judgment for heinous crimes against a Filipino minor.