Source and Citation Policy

CorporateCode.ph aims to make every material legal statement traceable to an authoritative source. This policy explains which sources we prefer, how we cite them and how we distinguish law from editorial explanation.

Source hierarchy

Primary sources are preferred whenever available. These include the Constitution, the Revised Corporation Code of the Philippines (Republic Act No. 11232), the foreign-investment, anti-dummy and securities laws and other directly applicable statutes, implementing rules, official administrative issuances and published decisions of Philippine courts.

Official materials from the Securities and Exchange Commission, the Bureau of Internal Revenue, local government units, the Supreme Court, the Official Gazette and other competent government bodies may be used to explain filing procedures, regulations and current administrative guidance. SEC rules and memorandum circulars are cited as issuances. SEC opinions address specific facts and are cited as persuasive guidance, not as binding law.

Secondary sources

Commentaries, textbooks, legal articles and reputable professional materials may help explain context, but they do not replace controlling law. Where a secondary source conflicts with an official source, the official source takes priority. Private law-firm and corporate-services articles are not cited as authority.

Citation practice

Articles should identify the relevant legal provision, issuance or decision as precisely as practical. Citations may include the law or case title, section number, memorandum circular number, docket number, date and a link to an official or reliable copy.

Jurisprudence

Case discussions should accurately state the facts relevant to the ruling, the legal issue, the court’s holding and the doctrine applied. A decision should not be presented as creating a universal rule when its application depends on specific facts or later cases.

Editorial explanation

Plain-language explanations, examples, summaries, practical observations and the results of CorporateCode.ph tools and checklists are editorial or educational content. They are intended to help readers understand and locate the relevant source material and should not be confused with the exact text of a law, regulation, administrative issuance or judgment. Tool outputs and checklists should lead users to the underlying CorporateCode.ph guide and the controlling official source rather than being cited as controlling authority.

Unavailable or changing sources

Where an official source is unavailable, incomplete or temporarily inaccessible, the article may use a reliable alternative and identify any limitation. The Foreign Investment Negative List, SEC fees, filing schedules, forms and online portals change often: a guide that relies on one identifies the version or issuance and its date, and time-sensitive procedures and requirements should be reviewed periodically.