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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How to Properly Close a Business with the BIR in the Philippines
Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.
Closing a Philippine Subsidiary: Legal Steps for a Foreign Parent's Exit
Closing a Philippine subsidiary? Learn the Revised Corporation Code rules on dissolution, from board and stockholder approval to SEC filing and tax clearance.
Property Due Diligence in the Philippines: Checking a Land Title Before You Buy
Property due diligence in the Philippines means verifying the land title, checking for encumbrances, and confirming tax clearances before you buy real estate.
Grave Misconduct and the Duty of Registers of Deeds: Balancing Efficiency and Legal Compliance
A Supreme Court ruling clarifies when a Register of Deeds may be held liable for grave misconduct in issuing titles without tax clearance.
Tax Clearance Not Required for Bank Liquidation: Protecting Creditor Rights
Supreme Court rules banks under PDIC liquidation need no BIR tax clearance, protecting creditor preference rights under the Civil Code.
Tax Clearance Not Required for BSP-Ordered Bank Liquidation in the Philippines
Supreme Court ruling: banks closed by the BSP and liquidated by PDIC need not secure a BIR tax clearance before asset distribution.