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.
Feb 23, 2011sovereign immunitygovernment agenciesstate immunityproprietary functionscivil lawphilippine law
When Can You Sue the Philippine Government? The ATO Case Explained
The Supreme Court explains when government agencies can be sued, distinguishing sovereign from proprietary functions in the Air Transportation Office case.
Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes
Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.