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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Non-Resident Digital Service Provider BIR Registration: A Step-by-Step Guide
Non-resident digital service providers must register with the BIR through the VDS Portal under RR No. 3-2025. Here is the step-by-step registration and VAT compliance guide.
Philippine Taxation: Source of Income for Satellite Communication Services
Supreme Court rules satellite air time fees paid to non-resident foreign corporation are Philippine-sourced income subject to final withholding tax.
Voluntary Appearance and Jurisdiction Over Non-Residents: Lessons from Belen v. Chavez
How a lawyer's appearance can bind non-resident defendants to Philippine court jurisdiction, and why service of decisions must follow strict rules.
Jurisdiction Over Non-Residents: Extraterritorial Summons and Actions In Personam
Philippine courts cannot acquire jurisdiction over non-resident defendants in personal actions through extraterritorial service of summons. Learn the rules.
Substituted Service of Summons in the Philippines: Ensuring Court Jurisdiction
Explaining when Philippine courts acquire jurisdiction over non-resident defendants through personal or extraterritorial service of summons.
Valid Service of Summons in the Philippines When Personal Delivery to a Non-Resident Is Sufficient
Learn when Philippine courts consider summons validly served on a non-resident defendant found in the country, and what this means for jurisdiction.
Supreme Court Upholds VAT Refund Law for Foreign Tourists Against Equal Protection Challenge
The Supreme Court upheld the constitutionality of the VAT refund law for non-resident foreign tourists, ruling that the classification rests on substantial distinctions.
Extraterritorial Service of Summons: Due Process for Non-Resident Defendants
Philippine courts must strictly comply with rules on extraterritorial service of summons before declaring non-resident defendants in default.
Valid Service of Summons in Cross-Border Marital Disputes: The Licaros Case
How Philippine courts acquire jurisdiction over non-resident spouses in marriage nullity cases, explained through the Licaros ruling.
Philippine Courts and Foreign Defendants: How Voluntary Appearance Can Establish Jurisdiction
A look at Villareal v. CA: when a non-resident defendant voluntarily appears in court, jurisdiction over the person is established.