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.
Oral Share Sale Agreements in the Philippines: Enforceability and Remedies After Breach
Learn when oral agreements to sell shares are enforceable in the Philippines, and the remedies available when a seller backs out.
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.
Absence of Mutual Agreement Nullifies Sale of Vessels: A Philippine Contract Law Primer
Explore when a contract of sale is void for lack of consent, using a Philippine Supreme Court case as a guide.