Amicus Curiae

13 August 2025

Proof or it didn’t happen! New ruling on proof of payment

It is now standard for employers to automatically credit the salaries of their employees to their respective bank accounts. In this digital world, gone are the days when employers handed out cash or checks and required employees to sign physical pay slips.
30 July 2025

Nothing more than a representative: On unit ownership and condo boards

Does a person have to be a unit-owner in order to be qualified to serve as a member of the board of directors of a condominium corporation? The answer was clarified in the recent case of Rodriguez v. Pastorfide (G.R. No. 256648, 24 February 2025).
25 July 2025

Beyond the blackboard: A school’s ‘built-in’ duty to provide a conducive atmosphere for learning

Schools are not just centers of academic instruction. Years spent in school play a vital role in shaping a child’s character.
23 July 2025

Delivering Amnesty to Unauthorized Delivery Operators

The e-Conomy SEA 2024 study by Google, Temasek, and Bain & Company indicates that Philippines’ e-commerce gross merchandise value reached thirty-one (31) billion dollars, with e-commerce contributing twenty-one (21) billion dollars to that total.
18 June 2025

What is a reasonable Private Benefit Plan?

On April 10, the Secretary of Finance, with the recommending approval of the Commissioner of Internal Revenue, issued Revenue Regulations (RR) No. 15-2025, now known as the “Revised Private Retirement Benefit Plan Regulations.” RR No. 15-2025 combines and repeals decades-old regulations and circulars implementing Republic Act No. 4917.
4 June 2025

Interim measures of protection in aid of arbitration

The preference for arbitration and other alternative dispute resolution (ADR) methods—such as mediation, negotiation, and conciliation—over litigation is well-established (Stemship Mutual Underwriting Association (Bermuda) Limited v. Sulpicio Lines, Inc., G.R. No. 196027, 20 September 2017)

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