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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ROHQ Registration in the Philippines: Requirements and Step-by-Step Process
Learn the ROHQ registration Philippines requirements under RA 8756, from the $200,000 inward remittance to the SEC license and BOI recommendation.
Pawnshop and Remittance Compliance Under BSP Rules: A Practical Guide
Learn how BSP rules govern pawnshop and remittance compliance, from registration and reporting standards to penalties, records, and audits.
Representative Office Philippines Requirements: How Foreign Firms Can Set Up
Learn the representative office Philippines requirements, including SEC licensing, the $50,000 annual inward remittance, and what a representative office may and may not do.
Remittance Company License Philippines: How to Register an RTC with the BSP
How to get a remittance company license in the Philippines: BSP registration, capital requirements, fees, and documentary steps for RTCs under the M-Regulations.
Regional Headquarters and ROHQ in the Philippines: A Guide for Foreign Groups
How a foreign group sets up a regional headquarters or ROHQ in the Philippines: SEC licensing, BOI endorsement, capital remittance, and tax rules.
PAGCOR Share and Audit Fee Remittance Procedures: A Guide for Gaming Operators
Understand PAGCOR share and audit fee remittance procedures, including weekly schedules, bank accounts, penalties, and common compliance mistakes.
Mayor's GSIS Remittance Liability: Intent Still Matters in Criminal Cases
Supreme Court acquits mayor of GSIS non-remittance, ruling that intent to perpetrate the prohibited act must still be proven even in malum prohibitum cases.
Accountability in Public Office: Non-Remittance of GSIS Contributions and the Boundaries of Criminal Liability
The Supreme Court clarifies when public officials face criminal liability for unremitted GSIS contributions, distinguishing violations of RA 8291 from graft under RA 3019.
Non-Remittance of Judiciary Funds: Accountability and Consequences for Clerks of Court
The Supreme Court clarifies that clerks of court face administrative liability for unremitted judiciary funds, even after full restitution, in a recent ruling.
Understanding the Legal Duties of Public Officials in Remitting GSIS Contributions
A mayor's duty to remit GSIS premiums explained through a Supreme Court ruling on criminal liability for non-remittance.
Navigating Fiscal Autonomy: The Limits of Incentive Disbursement in State Universities
The Supreme Court clarifies when the Film Development Council may claim amusement tax remittances from theater operators after the unconstitutionality ruling.
Understanding THE Impact OF Unconstitutional Laws ON Amusement TAX Remittances IN THE Philippines
Clerks of Court and Financial Mismanagement: Consequences of Breaching Fiduciary Duties
Supreme Court rules on clerk of court's liability for fund shortages, delayed remittances, and breach of financial duties in the judiciary.
Tax Refund Claims: When Remittance Proof Isn't Required for Exempt Taxpayers
Philippine Airlines' tax refund case clarifies when proof of remittance is needed and how CTA reviews administrative claims.
Corporate Liability Accountability FOR Unremitted SSS Contributions
Supreme Court affirms conviction of corporate officer for non-remittance of SSS contributions under RA 8282.
SSS Contribution Remittance: Non-Payment Makes Corporate Officers Criminally Liable
Corporate officers can face jail time for failing to remit SSS contributions. Learn the rules from a Supreme Court ruling.
Breach of Trust Accountability for Delayed Remittance of Court Funds
Court personnel who delay remitting collected funds face administrative liability, even after full restitution and retirement.
Court Employee Fined for Delayed Deposit of Judiciary Funds: Accountability Rules
Court employee fined P10,000 for delayed remittance of judiciary funds; SC clarifies duty to deposit collections within 24 hours.
Clerks of Court Upholding Fiscal Responsibility and Timely Remittances of Judiciary Funds
The Supreme Court holds court personnel accountable for delayed fund remittances, imposing fines for neglect of duty.
Breach of Public Trust: Dismissal for Non-Remittance of Judiciary Collections
Supreme Court affirms dismissal of court OIC who failed to remit P177,838.24 in judiciary funds, citing breach of public trust.
Breach of Trust Estafa and the Misappropriation of Funds Entrusted for Tax Remittance
When does a cashier's mishandling of funds amount to estafa? The Supreme Court clarifies the key distinction between material and juridical possession.
Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates
The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.
Court Employees Must Remit Judiciary Funds on Time: Full Restitution Does Not Erase Liability
Learn why a court employee who fully repaid missing funds still faced a P10,000 fine for delayed remittance of judiciary collections.
Delayed Remittance of Judiciary Funds: Accountability of Court Personnel Explained
The Supreme Court clarifies that delayed remittance of court collections is neglect of duty, even if shortages are later fully restituted.