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.
Dual Citizenship and Philippine Law Practice: What Lawyers Must Know
How dual citizenship affects a Philippine law license, and the Supreme Court steps to keep practicing under RA 9225.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Corporate Membership Dues: Who Pays When Nominees Change
Supreme Court rules on whether golf clubs can charge new membership fees when corporate members replace their nominees.
Reinstatement to the Bar: Reacquiring the Privilege to Practice Law After Regaining Philippine Citizenship
A Philippine lawyer who lost citizenship and reacquired it under R.A. 9225 must apply to resume practice—it is not automatic.
When Banks Dishonor Checks: The Citibank v. Dinopol Case on Fiduciary Duty and Damages
The Supreme Court ruled that banks must exercise the highest degree of diligence, holding Citibank liable for dishonoring a check over a P58.33 charge.
IBP Dues: Why Non-Practicing Lawyers Must Still Pay Membership Fees
The Supreme Court rules that IBP membership dues are mandatory for all lawyers, regardless of active practice status.