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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When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Valid Service of Summons on Corporations in the Philippines: What Talsan v. Baliwag Transit Teaches
Learn when service of summons on a corporation is valid in the Philippines, from the Supreme Court's ruling in Talsan Enterprises v. Baliwag Transit.
Summons on Foreign Corporations: What Philippine Courts Require Before Service on an Agent
Philippine Supreme Court clarifies when summons may be served on a foreign corporation's alleged agent, and why mere allegations in a complaint may not be enough.
Suspension of Payments in the Philippines: Who Can File and What Are the Limits
The Supreme Court clarifies that only corporations, partnerships, or associations—not individuals—may file for suspension of payments under PD 902-A.
Jurisdiction Over Foreign Corporations: When Philippine Courts Can Hear Your Case
Philippine courts cannot assert jurisdiction over foreign corporations not doing business in the country, even in collection suits involving local parties.
Illegal Dismissal Jurisdiction: Government Corporations Without Original Charters
Supreme Court clarifies which government-owned corporations fall under Labor Code jurisdiction versus Civil Service rules in illegal dismissal cases.
Can Corporations Hire Optometrists? The Corporate Practice of Professions in the Philippines
Philippine Supreme Court ruling on whether corporations may employ optometrists, and the limits of the corporate practice of professions doctrine.
Piercing the Corporate Veil: When Sequestration of Assets Survives Technical Defects
The Supreme Court clarifies when sequestered corporations must be impleaded and whether a single PCGG commissioner can validly issue a sequestration order.
Paid-Up Capital Meaning in Philippine Corporations and Wage Order Exemptions
Learn how the Supreme Court defined paid-up capital in MSCI v. NWPC, affecting distressed employer wage order exemptions.
Doing Business in the Philippines: Jurisdiction Over Foreign Corporations
Philippine Supreme Court clarifies when a foreign corporation is had been the exclusive dealer of BMW vehicles and products in the Philippines. In 1967, Hahn executed a "Deed of Assignment with Specia
TAX Exemption FOR Government Corporations Understanding Restoration AND Real Property TAX
The Supreme Court rules on the validity of restored tax exemptions for government corporations and real property tax liability.
Taxing Government Entities: Local Government Power and Exemptions Under the LGC
The Supreme Court clarifies when local governments may tax government-owned corporations, balancing local autonomy with national exemptions.
When Can a Foreign Corporation Sue in the Philippines? The ITEC Case
Philippine Supreme Court ruling on when unlicensed foreign corporations may sue in local courts, with estoppel and doing business rules explained.
When Courts Can Intervene in Private Agreements: A Lesson from ITEC v. Communication Materials and Design
A Philippine Supreme Court ruling on when courts may intervene in private agreements, foreign corporations, and the limits of contractual freedom.
Jurisdiction Over Foreign Corporations Doing Business in the Philippines
Philippine courts can assert jurisdiction over foreign corporations doing business locally, even for a single transaction, under Rule 14, Section 14.