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.

Showing 1–9 of 9 articles for “general information sheet”

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Aug 14, 2026 corporate housekeeping revised corporation code sec compliance corporate governance philippine corporation law corporate secretary

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.

Aug 14, 2026 sec filing general information sheet audited financial statements corporate compliance philippines revised corporation code

SEC GIS and AFS Filing in the Philippines: A Complete Guide

Learn the SEC GIS and AFS filing requirements in the Philippines, deadlines, and penalties. A plain-language guide for corporations.

Jun 15, 2022 grave misconduct administrative liability ombudsman public officials banking law

When Holding Two Positions Is Not Grave Misconduct: Espinas v. Ombudsman

Explaining the Supreme Court's ruling that holding concurrent public and private bank positions, without corrupt intent, is not automatically grave misconduct.

Mar 16, 2022 tax amnesty withholding tax corporate officers bir ra 9480 criminal liability

Tax Amnesty Limits: Withholding Tax Liabilities and Corporate Officer Liability

The Supreme Court clarifies that tax amnesty under RA 9480 does not cover withholding tax liabilities, and corporate officers may still face prosecution.

Jul 29, 2019 labor-law corporate-veil solidary-liability illegal-dismissal corporation-code

Piercing the Corporate Veil: When Are Corporate Officers Personally Liable in Labor Cases?

The Supreme Court clarifies when corporate officers can be held personally liable for labor claims, emphasizing the need for clear allegations and proof of bad faith.

Mar 9, 2016 corporate law stock ownership election contest corporation code quorum

Corporate Control and Stock Ownership: Resolving Disputes in Philippine Corporations

A Supreme Court ruling clarifies how stock ownership disputes affect corporate elections and why prior rulings cannot be overstretched.

Jun 16, 2009 tax-law documentary-stamp-tax stock-subscription bir-assessment supreme-court

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.

Mar 5, 2007 perjury revised-penal-code preliminary-investigation probable-cause criminal-law

Perjury in the Philippines: Proving Willful Falsehood in Legal Statements

The Supreme Court explains when a false statement under oath becomes perjury, requiring willful and deliberate intent beyond mere error.

Mar 5, 2007 perjury revised penal code probable cause preliminary investigation monfort

Perjury in the Philippines: When a False Statement Is Not a Crime

The Supreme Court explains why negligence, not malice, in a sworn statement does not amount to perjury under Philippine law.