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.

Showing 241264 of 451 articles for assessment

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courts determine just compensation for agrarian reform lands, using current DAR valuation formulas rather than outdated standards.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.

Delayed Retirement Benefits: Balancing Public Service and Official Discretion

A retired bookkeeper's unpaid terminal leave leads to graft charges against a mayor, but the Supreme Court dismisses the case on procedural grounds.

Medical Negligence: The Duty to Consider Existing Conditions During Treatment

Philippine Supreme Court rules on seafarer disability claims, company-designated physician assessments, and the duty to consider pre-existing conditions.

Just Compensation for Power Line Easements: Full Market Value, Not 10% Cap

Philippine Supreme Court clarifies that power line easements may require full market value compensation, not the statutory 10% cap.

Rape Conviction Affirmed: Victim Testimony and Intimidation in Sexual Assault Cases

The Supreme Court affirms a rape conviction, explaining how victim testimony, intimidation, and corroborating evidence establish guilt beyond reasonable doubt.

Fair Valuation in Agrarian Reform: Just Compensation Under R.A. 6657

The Supreme Court clarifies that just compensation for lands acquired under P.D. 27 must follow R.A. 6657 and DAR regulations, not outdated formulas.

Breach of Trust and Qualified Theft: When Employee Misconduct Justifies Dismissal

The Supreme Court clarifies when an employee's theft against a co-worker constitutes a valid cause for termination under Philippine labor law.

Upholding Corporate Stability When Courts Defer to Internal Disputes

How the Supreme Court resolved a family corporate dispute by deferring to amended pleadings, docket fee rules, and the limits of injunctions.

Rape Conviction Affirmed on Credibility of Testimony and Weak Defense of Alibi

Supreme Court affirms murder conviction, explaining why credible eyewitness testimony outweighs alibi and denial in Philippine criminal cases.

Buy-Bust Operations and Instigation: When Police Tactics Are Valid in Drug Cases

The Supreme Court clarifies the line between valid entrapment and prohibited instigation in drug buy-bust operations under RA 9165.

Determining Just Compensation in Agrarian Reform: Balancing Legal Factors and Fair Valuation

Philippine Supreme Court clarifies how courts should determine just compensation for agrarian reform lands under R.A. 6657 and DAR formula.

Treachery and Accountability: Examining Guilt in the Santa Elena Murders

A look at how the Supreme Court affirmed murder and frustrated murder convictions, applying treachery rules in the Santa Elena killings.

Medical Certificate Authentication: Proving Physical Injuries in Philippine Courts

Learn how Philippine courts treat medical certificates as evidence, why authentication matters, and what Postanes v. People teaches litigants.

Rape Conviction: Why Specificity in Criminal Charges and Evidence Matters

A look at People v. Zamoraga, where the Supreme Court affirmed a rape conviction, explaining how credible victim testimony and precise charges secure a guilty verdict.

Presumption of Regularity of Public Documents: The High Bar for Proving Falsification

Public documents enjoy a presumption of regularity. Learn the high evidentiary standard needed to overcome it in administrative cases.

Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines

The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.

Unraveling Reasonable Doubt: The Role of DNA Evidence in Rape Cases

Explore how Philippine courts weigh DNA evidence and credible testimony in rape convictions, as shown in People v. Tuazon.