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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Franchise Royalty Tax in the Philippines: What Franchisees and Franchisors Should Know
Understand how franchise royalty payments are treated for Philippine tax purposes, including VAT on service income and withholding rules.
Payment System Operator Registration with the BSP: A Step-by-Step Guide
Learn how to register as an Operator of a Payment System with the Bangko Sentral ng Pilipinas under RA 11127 and BSP Circular No. 1049.
Expanded Withholding Tax in the Philippines: A Practical Guide for Payors
Expanded withholding tax in the Philippines is a creditable tax withheld at source on certain income payments. Learn the rates, rules, and duties of withholding agents.
Operators of Payment System Registration Rules Under BSP Circular No. 1191
Learn the BSP registration rules for operators of payment systems under the MORPS, including who must register, how, and what compliance requires.
Payment Gateway Agreement in the Philippines: Key Terms and Rules
Understand payment gateway agreements in the Philippines, the BSP rules under the National Payment Systems Act, and how to resolve payment disputes.
Software Development Agreements in the Philippines: Ownership and Acceptance
A software development agreement in the Philippines must settle IP ownership, acceptance testing, and payment terms, guided by the Intellectual Property Code.
Minimum Guaranteed Fee for Gaming System Administrators: PAGCOR Rules
PAGCOR imposes a Minimum Guaranteed Fee on Gaming System Administrators starting April 2026. Here are the MGF rates, tranches, and payment rules.
Franchise Tax Withholding in the Philippines: What Franchisees Must Know
Understand franchise tax withholding in the Philippines, from VAT and percentage tax to withholding tax on income payments to franchisors.
Franchise Fees in the Philippines: How Initial, Royalty, and Ad Funds Work
Understand the typical franchise fees Philippines structure — initial franchise fee, royalties, and advertising funds — and how VAT applies to each payment.
Loan Facility Agreement in the Philippines: Security and Documentation
A loan facility agreement in the Philippines sets the credit terms, while security documents such as mortgages and pledges secure repayment. Here is how it works.
BSP Enforcement Actions and Penalties: How the Bangko Sentral Fines Banks and Officers
BSP enforcement actions and penalties: the maximum fines under Section 37 of the New Central Bank Act, who may be penalized, and how payment works.
National Payment Systems Act Philippines: Who Must Register with the BSP
Who must register with the Bangko Sentral under the National Payment Systems Act? Learn the rules for operators of payment systems and designated systems.
Final Pay in the Philippines: What It Includes and the 30-Day Deadline
Final pay in the Philippines must be released within 30 days of separation. Learn what it includes and the rules on payment.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
When a Bank's Letter of Guaranty Does Not Bind It to Pay: Planters Development Bank v. Fuerte
The Supreme Court ruled that a letter of guaranty must be read as a whole, and a bank may withhold payment when the collateral title is not clean.
When Can a Bank Apply Your Payment to Another Debt? Supreme Court Rules
Philippine Supreme Court clarifies when banks may apply loan payments to other debts, protecting borrowers from unfair payment application.
When Banks Can't Apply Loan Payments Across Different Debtors: Corporate Veil Rules
Supreme Court clarifies when a bank may apply a borrower's payment to another's debt, and why corporate separateness limits payment application.
When Can a Bank’s Foreclosure Be Annulled? Overpayment and the Duty to Account
The Supreme Court clarifies when a bank’s foreclosure may be annulled due to overpayment or failure to render a full accounting of loan payments.
When Government Transactions Can Be Disallowed: COA's Power Explained
The Supreme Court clarifies when COA may disallow government payments and when it oversteps its audit powers in this PhilHealth case.
Supreme Court Clarifies Just Compensation Payment and COA's Role in Expropriation
Final and executory just compensation awards need no prior COA approval; payment is now subject to post-audit only.
Foreclosure Judgments Must State Amount and Payment Period: Lontoc v. Tiglao
A foreclosure judgment must specify the exact amount due and the payment period under Rule 68, Section 2, or it cannot be executed.
Behest Loans in the Philippines: Understanding Anti-Graft Law and Due Diligence
Learn how Philippine courts define behest loans, the role of RA 3019, and why loan repayment does not erase potential graft liability.
Agrarian Reform Land Transfer Ban: What Beneficiaries and Buyers Must Know
Supreme Court clarifies the 10-year ban on selling agrarian reform lands, the void sale rule, and the buyer's right to recover payment.
Expropriation and Just Compensation: Understanding Legal Interest in Philippine Law
The Supreme Court clarifies the legal interest rates landowners can claim when the government delays payment of just compensation in expropriation cases.