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Showing 1–24 of 135 articles for “corporations”

Director Residency and Citizenship Rules for Philippine Corporations

Philippine corporation director residency requirements: who must be a resident, who must be a citizen, and the officer rules under the Revised Corporation Code.

Permanent Establishment in the Philippines: When a Foreign Company Is Taxable

Find out when a foreign company has a permanent establishment in the Philippines and how it affects income tax and tax treaty relief for foreign corporations.

Managing Multiple Corporations in the Philippines: A Governance Guide

Managing multiple corporations in the Philippines means keeping each entity's records, board, and officers compliant under the Revised Corporation Code.

Doing Business License Philippines: A Guide for Foreign Corporations

Learn how a foreign corporation secures a doing business license in the Philippines, from SEC registration to the Foreign Investment Negative List.

Minimum Capital Requirements for Foreign Corporations in the Philippines

Does the Philippines impose a minimum capital requirement on foreign corporations? Learn what the Revised Corporation Code and the Foreign Investments Act actually say.

SEC Registration for a Foreign-Owned Corporation in the Philippines

How foreign-owned corporations register with the SEC in the Philippines: name verification, articles of incorporation, Filipino ownership rules, and the rules on capital.

Stock vs. Non-Stock Corporations in the Philippines: Key Differences

Understand the key differences between stock and non-stock corporations in the Philippines under the Revised Corporation Code, including ownership, governance, and profit distribution.

SEC GIS and AFS Filing in the Philippines: A Complete Guide

Learn the SEC GIS and AFS filing requirements in the Philippines, deadlines, and penalties. A plain-language guide for corporations.

Minimum Capital Requirement for Corporations in the Philippines: What the Law Says

No minimum capital stock is required for most Philippine stock corporations under the Revised Corporation Code. Learn the rules and exceptions.

Doing Business in the Philippines: License Requirements for Foreign Corporations

Learn the license requirements for a foreign corporation doing business in the Philippines under the Revised Corporation Code, including the application process and key compliance steps.

Navigating Employment Status: Contract of Service vs Regular Employment in the Philippines

The Supreme Court clarifies when workers in government-owned corporations are contract of service workers, not regular employees entitled to security of tenure.

Irrevocability of Tax Credit Options: A Guide for Philippine Corporations

Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.

Fiscal Autonomy Limits: When Government Corporations CAN Grant Employee Benefits

Supreme Court clarifies that government corporations like PhilHealth cannot grant employee benefits without presidential approval, even with fiscal autonomy provisions.

Can Religious Corporations Own Land in the Philippines? The RVM Case Explained

Learn how the Supreme Court's RVM ruling clarifies constitutional limits on religious corporations acquiring public land in the Philippines.

Condominium Foreclosure Special Authority Imperative FOR Extrajudicial Sales

Philippine Supreme Court clarifies that condominium corporations need special authority to extrajudicially foreclose units for unpaid dues.

Corporate Dissolution and Property Rights: Clarifying Successor Liability in Land Disputes

The Supreme Court clarifies when dissolved corporations and their officers can be held liable for delivering property titles in subdivision disputes.

PCSO Benefits Disallowed: Upholding Fiscal Responsibility in Government-Owned Corporations

The Supreme Court affirms COA's disallowance of unauthorized benefits paid to LBP subsidiary board members, clarifying rules on double compensation and corporate governance.

Examining Judgment Debtors: How Courts Can Enforce Judgments Against Elusive Corporations

Winning a lawsuit is only half the battle. Learn how Philippine courts can examine corporate officers to enforce judgments against elusive debtors.

Understanding the Limits of Medical Benefits for Government Employees in the Philippines

The Supreme Court clarifies when government-owned corporations may grant medical benefits to employees—and why presidential approval matters.

Understanding Liability for Just Compensation in Philippine Expropriation Cases: Insights from a Landmark Ruli

When government corporations take over assets, who pays just compensation? The Supreme Court clarifies liability rules in expropriation cases.

Shareholder Death and Corporate Meetings: Quorum and Voting Rights Under Philippine Law

How a shareholder's death affects quorum and voting rights in Philippine corporations, explained through the Supreme Court's ruling in Mallare v. A&E Industrial Corporation.

Understanding the Limits of Government Audit Jurisdiction: Insights from the Pagcor Case

The Supreme Court clarifies the scope of COA audit jurisdiction over government-owned or controlled corporations and their subsidiaries.

Salary Increases in GOCCs: Understanding the Legal Boundaries After Small Business Corporation v. COA

The Supreme Court clarifies when salary increases in government-owned corporations violate the EO No. 7 moratorium and who must return disallowed amounts.

Navigating the Legal Boundaries of Government-Owned Corporations: Insights from a Landmark Supreme Court Rulin

The Supreme Court upheld the GOCC Governance Act, clarifying the limits of security of tenure and delegation of powers.