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 1–4 of 4 articles for “juridical personality”

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Jan 13, 2025 bp 22 bouncing check law corporate liability criminal law separate juridical personality supreme court ruling

Acquitted Corporate Officer Not Civilly Liable for Bouncing Check: Supreme Court Ruling

Supreme Court clarifies that a corporate officer acquitted of BP 22 violations cannot be held civilly liable for the dishonored check's value.

Jan 13, 2025 bp 22 bouncing checks law corporate liability separate juridical personality criminal law supreme court ruling

When a Corporate Officer Escapes Civil Liability for a Bounced Check Under BP 22

The Supreme Court clarifies that an acquitted corporate officer cannot be held personally liable for a dishonored corporate check under BP 22.

Oct 3, 2023 tax law bir assessment letter of authority due process tax audit

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.

Jul 20, 2006 donations juridical personality corporation law religious organizations property law civil law

Donations to Unregistered Organizations in the Philippines: When Are They Valid?

Philippine Supreme Court ruling on donations to unregistered organizations: why juridical personality matters and what donors and groups must know.