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.
Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law
Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.
Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits
Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.
Understanding Contracts of Sale vs Contracts to Sell in Philippine Property Law
Learn the key differences between contracts of sale and contracts to sell under Philippine law, and why the distinction matters for property buyers and sellers.
Wage Distortion In The Philippines Understanding Collective Bargaining And Legal Remedies
Philippine Supreme Court clarifies wage distortion, collective bargaining rights, and legal remedies for employees facing demotion or illegal dismissal.
Certiorari vs Appeal: The Proper Way to Challenge NLRC Decisions in the Philippines
Learn the correct remedy for questioning NLRC decisions—certiorari under Rule 65, filed with the Court of Appeals, not a direct appeal.
Decoding Tax Exemptions: Why Philippine Courts Demand Explicit Language
Philippine courts construe tax exemptions strictly against the grantee. Learn from Davao Gulf Lumber Corp. v. CIR why explicit statutory language is essential.
Stock Dividends and Documentary Stamp Tax: Par Value vs Actual Value in the Philippines
Philippine Supreme Court ruling on whether documentary stamp tax on stock dividends is based on par value or book value.
Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction
Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.
When Is a Private Individual Considered a Public Officer? Malversation and Sandiganbayan Jurisdiction
A private individual designated as BIR custodian of distrained property is not a public officer, so the Sandiganbayan lacks jurisdiction over him for malversation.
Ombudsman's Power to Prosecute: Understanding Its Limits and Scope in the Philippines
The Supreme Court upholds the Ombudsman's power to investigate and prosecute public officials under R.A. 6770, clarifying constitutional limits.
Judicial Recusal: Understanding Bias and Impartiality in Philippine Courts
The Supreme Court clarifies when judges must inhibit and why late motions to disqualify are frowned upon.
Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes
Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.