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.

Showing 1–4 of 4 articles for “surviving corporation”

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Jun 11, 2018 tax assessment prescription statute of limitations bir waiver cta

Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment

When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.

Sep 29, 2014 corporate law documentary stamp tax merger tax refund bir

Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring

The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.

Aug 1, 2012 corporate merger garnishment surviving corporation bank deposits civil procedure

Corporate Merger and Garnishment: Surviving Corporation's Liability for Pre-Existing Obligations

When banks merge, the surviving corporation inherits garnishment obligations of the absorbed bank. The Supreme Court explains why.

Aug 17, 2006 securities regulation code intra-corporate disputes sec jurisdiction writ of execution corporate law

SEC Retains Power to Execute Decisions in Pending Intra-Corporate Cases

Supreme Court rules the SEC may enforce its final decisions in intra-corporate cases retained under Section 5.2 of the Securities Regulation Code.