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.
Bill Deposits and Consumer Rights: What the Supreme Court Said in Colmenares v. ERC
The Supreme Court upheld bill deposits as valid but dismissed the challenge on procedural grounds. Here's what consumers should know.
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 Depositor Rights: Fiduciary Duties in the Philippines
The Supreme Court affirms that banks owe depositors extraordinary diligence, and a bank cannot escape liability for its employees' unauthorized acts.
Administrative Due Process and Bank Secrecy: The Sibayan v. Alda Ruling
The Supreme Court clarifies how administrative due process and bank secrecy limits discovery in BSP proceedings, as shown in Sibayan v. Alda.
Valid Consignation Demands Strict Compliance With Legal Requirements
Learn when depositing rent in a bank account is not valid consignation, and what the law requires for debt payment.
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.
Shared Negligence: Banks and Depositors Must Bear Losses Equally When Both Are at Fault
When a bank releases check proceeds before clearing and a depositor withdraws them hastily, both may share the loss equally under Philippine law.
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.
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.
Dragnet Clauses in Mortgages: Limits on Securing Future Debts with Existing Collateral
Philippine Supreme Court clarifies when a dragnet clause in a real estate mortgage covers future loans, and when separate security prevails.
Unveiling Forgery: Securing Document Examination in Philippine Courts
Learn how Philippine courts handle forgery claims, document production, and NBI examination under Rule 27, based on a 2002 Supreme Court ruling.