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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How to Properly Close a Business with the BIR in the Philippines
Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.
Grave Misconduct and the Duty of Registers of Deeds: Balancing Efficiency and Legal Compliance
A Supreme Court ruling clarifies when a Register of Deeds may be held liable for grave misconduct in issuing titles without tax clearance.
Tax Clearance Not Required for Bank Liquidation: Protecting Creditor Rights
Supreme Court rules banks under PDIC liquidation need no BIR tax clearance, protecting creditor preference rights under the Civil Code.
Tax Clearance Not Required for BSP-Ordered Bank Liquidation in the Philippines
Supreme Court ruling: banks closed by the BSP and liquidated by PDIC need not secure a BIR tax clearance before asset distribution.