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.
Overlapping Land Titles: Prior Certificate Prevails in Philippine Law
When two land titles cover the same property, the earlier certificate generally prevails. Learn the rule and its limits.
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.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
How Philippine Courts Interpret Lease Agreements and Advance Deposits
Clear lease terms and receipts control contract interpretation. Learn from a Supreme Court ruling on advance deposits and rescission.