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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Budget Augmentation Rules: When Government Funds Cannot Be Realigned
The Supreme Court clarifies when agencies may augment budgets from savings, and when officers must refund disallowed amounts.
Procedural Missteps in Philippine Civil Litigation: Lessons from Liao Senho v. Philippine Savings Bank
A Supreme Court ruling shows how missing deadlines and filing the wrong pleadings can cost a litigant the case entirely.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Bank Liability and Jurisdiction in Mortgage Fraud Cases: The Hermosa Savings Bank Ruling
The Supreme Court clarifies which court handles claims against a bank under liquidation, and what this means for creditors.
CNA Incentive Disallowance Upholds the Primacy of MOOE in Government Spending
The Supreme Court affirms COA's disallowance of CNA Incentive paid from EAO savings, clarifying that only MOOE may fund such incentives.
When a Bank's Deposit of Rent Is Not Valid Consignation: PNB v. Chan
The Supreme Court explains why depositing disputed rent in a savings account is not valid consignation, and the consequences of delay.
Breach of Trust: Upholding Termination for Unauthorized Disclosure and False Certifications in Banking
Philippine Savings Bank v. Barrera clarifies when banks may validly dismiss officers for breach of trust, unauthorized disclosures, and false certifications.
Altered Checks and Bank Liability: Who Pays the Price of Forgery
When a bank clears an altered check, who bears the loss? The Supreme Court clarifies liability rules in Areza v. Express Savings Bank.
Bank's Duty of Diligence in Home Loans: Comsavings Bank v. Capistrano
When a bank makes a borrower pre-sign a house completion certificate, it breaches its duty of highest diligence and may be liable for damages.
Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts
The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.
Lost Your Appeal? Timelines and Procedures in Philippine Corporate Rehabilitation Cases
Learn the strict appeal rules in corporate rehabilitation cases from BPI Family Savings Bank v. Pryce Gases, including the record on appeal requirement.
Philippine Savings Bank v. Castillo: Mutuality of Contracts and Unilateral Loan Interest Adjustments
Philippine Supreme Court rules that banks cannot unilaterally increase loan interest rates without borrower consent, citing the principle of mutuality of contracts.
Publication Requirements in Extrajudicial Foreclosure: Protecting Mortgagors' Due Process
Philippine Savings Bank v. Geronimo clarifies that strict compliance with publication requirements is essential for a valid extrajudicial foreclosure.
When a Constitutional Question Is Ripe for Court Intervention: Defining Judicial Review Limits
Philippine Savings Bank v. Geronimo clarifies the ripeness doctrine and the burden of proving compliance with publication requirements in extrajudicial foreclosures.
Ejectment Actions Ownership Disputes DO NOT Suspend Ejectment Proceedings
Filing an ownership dispute does not suspend an ejectment case. The Supreme Court explains why in Samonte v. Century Savings Bank.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
Documentary Stamp Tax: Passbooks for High-Interest Savings Accounts Are Taxable
The Supreme Court ruled that passbook-evidenced high-interest savings accounts are taxable certificates of deposit under the documentary stamp tax law.
Accommodation Party Liability When Signing a Promissory Note With Assumed Responsibility
When does signing a promissory note as an accommodation party create liability? The Supreme Court explains in Co v. Admiral United Savings Bank.
Interest Rate Dynamics Determining Proper Compensation In Contractual Rescission
Learn how Philippine courts determine interest rates and compensation when contracts are rescinded, using the BPI-Family Savings Bank case as a guide.
Mortgage Still Valid Loan Restructuring AND Novation IN THE Philippines Reyes V BPI Family Savings Bank
When does loan restructuring cancel a real estate mortgage? The Supreme Court explains novation rules in Reyes v. BPI Family Savings Bank.
Double Jeopardy Prevails When Acquittal Bars Further Prosecution
Philippine Savings Bank v. Bermoy clarifies that an acquittal on demurrer to evidence bars any further prosecution, even if the trial court erred.
Contract TO Sell VS Contract OF Sale Insular Lifes Acquisition OF Home Bankers Savings AND Trust CO
Registered Vehicle Owner’s Liability for Accidents: Aguilar v. Commercial Savings Bank
Philippine law holds the registered vehicle owner primarily liable for accidents, even if another person was driving. Learn the rule and its practical impact.