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 13 of 3 articles for tax lien

Foreclosure Suit as Sufficient Demand: Goldland Tower Ruling Explained

The Supreme Court clarifies when filing a foreclosure lawsuit itself serves as the legal demand required to put a debtor in default under Philippine law.

When a MOA Becomes a Binding Contract: Lessons from a Property Sale Dispute

A Supreme Court ruling clarifies when a Memorandum of Agreement becomes a binding contract of sale, and why parties cannot later disavow it.

Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law

Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.