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.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
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.
Motion to Quash in Estafa Cases: Grounds, Waiver, and Double Jeopardy Explained
Learn the procedural rules on motion to quash in estafa cases, including waiver of grounds and double jeopardy, from a recent Supreme Court ruling.
Unilateral Interest Rate Hikes When Banks Overstep Their Bounds In Loan Agreements
Philippine Supreme Court rules on void unilateral interest rate hikes by banks, mutuality of contracts, and foreclosure validity.
Venue in Estafa Cases: Where Does a Bouncing Check Crime Occur?
The Supreme Court clarifies that in estafa cases involving bouncing checks, venue lies where the check was issued and dishonored, not where negotiations occurred.
Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record
A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.
One Specific Offense Rule: Search Warrants and the Limits of General Warrants
The Supreme Court nullified a search warrant covering both the Securities Regulation Code and estafa, affirming the one-specific-offense rule.
Foreign Ownership in Public Utilities: The High Court Defines "Capital"
The Supreme Court clarifies that Under the Constitution
Quantum Meruit: Fair Pay When Contracts Lack Clear Terms
Learn how quantum meruit ensures fair compensation when contracts lack clear payment terms, based on the Supreme Court's ruling in International Hotel Corporation v. Joaquin.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Buying All Shares Does Not Transfer Corporate Property Ownership: Silverio v. Filipino Business Consultants
Philippine Supreme Court ruling: acquiring controlling shares of a corporation does not give a stockholder ownership or possession of corporate assets.