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.
Mutuality of Contracts and Foreclosure Rights in Philippine Loans
Philippine Supreme Court clarifies that void interest stipulations do not invalidate foreclosure when the principal debt remains unpaid.
Simulated Loan Contracts and Surety Liability: Lessons from ATCI v. Asset Pool A
A Supreme Court ruling on simulated loan contracts shows when a surety agreement falls with the void principal obligation.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
Accountability Prevails: COA's Power to Discipline and Recover Unlawful Benefits
The Supreme Court affirms COA's authority to discipline its personnel and recover unauthorized benefits received from audited agencies.
Mutuality of Contracts: When Banks Cannot Unilaterally Raise Interest Rates
Philippine Supreme Court ruling on Silos v. PNB explains why unilateral interest rate hikes violate the mutuality principle in loan contracts.
Is 24% Interest Legal in the Philippines? Bacolor v. Banco Filipino Explained
The Supreme Court in Bacolor v. Banco Filipino ruled that a 24% annual interest rate agreed upon in writing is not usurious or unconscionable.
When Public Duty and Private Conduct Collide: A Judge’s Venue Ruling Upheld
The Supreme Court affirms a judge’s dismissal of a case for improper venue, clarifying exclusive venue stipulations in loan contracts.
Loan Agreements: The Bank's Obligation to Release Funds and Consequences of Non-Compliance
When can a bank withhold loan proceeds? Philippine National Bank v. RBL Enterprises clarifies the rules on loan release, conditions precedent, and damages.
Priority in Litigation: Determining Which Case Prevails in Overlapping Contract Disputes
Learn how Philippine courts resolve overlapping contract disputes and which case prevails when judgments appear to conflict.
Interest on Penalties: The Limits of Compounding in Loan Obligations
Philippine Supreme Court clarifies when interest may be charged on unpaid penalty charges in loan contracts, and when courts may reduce unconscionable penalties.
PNB v. Ritrato Group: Suing the Wrong Party in Foreclosure Disputes
Learn why the Supreme Court dismissed an injunction suit against PNB, a mere attorney-in-fact, and how corporate veil piercing works.
Loan or Trust: Resolving Estafa Charges in Investment Disputes
When does a failed investment become estafa? The Supreme Court clarifies the line between a simple loan and a criminal trust agreement.
When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Usury Law Interest Rates: When Courts Can Intervene in Stipulated Loan Interest
Philippine Supreme Court ruling on when courts can reduce stipulated interest rates on loans under the Usury Law and CB Circular 905.