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 1–2 of 2 articles for “profit motive”

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Aug 10, 2006 illegal recruitment labor code overseas employment criminal law philippine supreme court

Illegal Recruitment: The Fine Line Between Referral and Criminal Activity

When does helping a neighbor find overseas work become illegal recruitment? The Supreme Court clarifies the line in this 2006 ruling.

Mar 30, 2000 value-added tax vat trade or business profit motive bir taxation

VAT on Services: When "Trade or Business" Does Not Require Profit Motive

Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.