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.
Proving Work-Related Illness in Seafarer Disability Claims: The Francisco Case
Philippine Supreme Court clarifies when a seafarer's illness is compensable, emphasizing proof of work-relatedness beyond mere occurrence during employment.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
Certiorari as Remedy for Questioning Acquittal Based on Grave Abuse of Discretion
The Supreme Court clarifies when certiorari may question an acquittal and why errors of judgment remain barred by double jeopardy.
Probable Cause vs Equipoise Rule: Safeguarding Against Unjust Arrest in Arson Cases
When prosecutors flip-flop on probable cause, courts hold the line. Flores v. Gonzalez clarifies the equipoise rule and judicial independence.
Eyewitness Credibility and Collective Liability in Criminal Conspiracy: Establishing Individual Guilt
Learn how Philippine courts assess eyewitness credibility and collective liability in criminal conspiracy cases, and what this means for individual guilt.
Parental Authority vs Incest: Upholding Conviction in Qualified Rape Cases
Supreme Court affirms qualified rape conviction of father, ruling that a father's moral ascendancy substitutes for force and resistance in incestuous rape.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Rape Conviction Affirmed: Credible Testimony and the Sweetheart Defense
Supreme Court affirms rape conviction, explaining how credible victim testimony outweighs the sweetheart defense in Philippine criminal law.
Intrafamilial Trust Betrayed Convicting A Father FOR Qualified Rape Despite Familial Proximity
The Supreme Court affirms a father's conviction for qualified rape of his minor daughter, ruling that familial proximity and the presence of sleeping relatives do not negate the crime.
Barangay Boundary Disputes: Why Cadastral Maps Beat Tax Records
In boundary disputes between barangays, the Supreme Court gives greater weight to cadastral maps approved by the Director of Lands than to tax declarations.
Rape of a Mentally Retarded Person: Court Upholds Conviction and Justice
The Supreme Court affirms the rape conviction of a man who sexually assaulted a mentally retarded woman, clarifying the rules on consent, evidence, and penalties.
Supreme Court on Sandiganbayan Appeals: Credibility Findings Bind Review
Learn how the Supreme Court limits appeals from the Sandiganbayan to questions of law, and why witness credibility findings are conclusive.
Government Contracts and Eminent Domain: Scrutinizing Good Faith in Land Acquisition
Philippine Supreme Court clarifies that just compensation in agrarian reform must follow RA 6657 and DAR formulas, not market data alone.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
From Rice Fields to Fair Value: Determining Just Compensation in Agrarian Reform
When PD 27 lands remain unpaid at RA 6657's passage, just compensation follows RA 6657, not the old decree.
Marital Cohabitation and Consensual Acts: Rape and Acts of Lasciviousness in Philippine Law
The Supreme Court clarifies when cohabitation does not imply consent, and how rape and acts of lasciviousness are distinguished in Philippine criminal law.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Just Compensation in Agrarian Reform: Applying Current Land Valuation Standards
Explains how Philippine courts determine just compensation for agrarian reform lands, using current DAR valuation formulas rather than outdated standards.
Seafarers Disability Claims: Weighing Company Doctor vs Independent Medical Opinion
Philippine Supreme Court rules on seafarer disability claims when company physicians and independent doctors disagree, favoring the worker's evidence.
Limits of Mandamus Court Discretion in Criminal Case Dismissals in the Philippines
Philippine Supreme Court clarifies when mandamus can compel a judge to dismiss criminal cases, and when it cannot.
Grave Threats vs. Light Threats: The Caluag Case on Gun-Pointing in the Philippines
When does pointing a gun become a grave threat? The Caluag case clarifies the legal line between grave and light threats under Philippine law.
Real Action vs Annulment: How Courts Determine Proper Docket Fees in Property Disputes
Philippine Supreme Court clarifies when an annulment of sale case is a real action requiring higher docket fees based on property value.
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
Sharia Court Jurisdiction Determining Muslim Status For Estate Settlement
The Supreme Court clarifies when Sharia District Courts may hear estate cases and determine if a deceased person was Muslim.