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.
Undue Influence and the Anti-Graft Act: Protecting Public Officers From Unsubstantiated Charges
The Supreme Court clarifies that violating procurement rules alone does not prove graft under Section 3(e) of RA 3019.
Reclaimed Lands and Constitutional Limits: The Central Bay Case on Corporate Land Ownership
The Supreme Court voids a compromise agreement transferring reclaimed land to a private corporation's assignee, upholding constitutional bans on corporate land ownership.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Constructive Dismissal vs. Voluntary Resignation: Key Lessons from ABS-CBN v. Magno
The Supreme Court clarifies the burden of proof in constructive dismissal claims and the fine line between forced and voluntary resignation.
Separation of Powers in Local Governance: Valid Appointment of a Building Official
Supreme Court affirms that a city may create a separate building official office under the Local Government Code and National Building Code.
Separation of Powers: Defining the Roles of City Engineers and Building Officials in Local Governance
The Supreme Court clarifies that local governments may create a separate building official office distinct from the city engineer's office.
Conspiracy in Grave Coercion: Proving Guilt Beyond Reasonable Doubt
The Supreme Court acquits a mayor of grave coercion, ruling that conspiracy requires proof beyond reasonable doubt, not mere speculation.
Motion to Quash in Estafa Cases: Grounds, Waiver, and Double Jeopardy Explained
Learn the procedural rules on motion to quash in estafa cases, including waiver of grounds and double jeopardy, from a recent Supreme Court ruling.
Notarial Duty to Verify Identity: Lessons from Dionisio v. Padernal
Notarization is not a mechanical act. A notary must verify identity using competent evidence—not community tax certificates—or face sanctions.
Probable Cause and Hot Pursuit: When Police Can Make a Warrantless Arrest
The Supreme Court clarifies the "hot pursuit" exception to the warrant requirement, explaining when police may arrest without a warrant.
Just Compensation in Expropriation: Valuation Must Be as of Filing Date, Not Later Market Data
Supreme Court clarifies just compensation is valued as of complaint filing date, not later market prices, in DPWH expropriation case.
Due Process in Administrative Cases: No Liability Without Formal Charges
Supreme Court rules a government employee cannot be held administratively liable without a formal charge, reaffirming due process in civil service cases.
Upholding Ethical Conduct: Disciplining Lawyers for Misrepresentation and Unauthorized Practice
The Supreme Court suspended a lawyer for deceiving courts over inherited property and reprimanded another for unauthorized practice, reaffirming ethical duties.
VAT Refund Claims: The Window Period Exception to the 120-Day Rule
Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Philippine Airlines v. Yañez: When Workplace Conduct Warrants Disciplinary Action
The Supreme Court clarifies when employers may discipline employees for creating a hostile work environment, even absent explicit sexual demands.
Graft and Conspiracy: When Private Individuals Become Publicly Liable
Explore the Supreme Court ruling on splitting government contracts and conspiracy liability in procurement under RA 9184.
Prescription in Tax Assessments: Waivers Must Be Strictly Compliant for Validity
Waivers of the tax prescription period are strictly construed. Missing the BIR's date of acceptance voids them, and assessments without due dates fail.
Tax Assessment Validity: Waivers and Due Dates Under Scrutiny
The Supreme Court nullified BIR deficiency assessments for First Gas Power due to defective waivers and missing due dates, clarifying prescriptive period rules.
Upholding Fiscal Responsibility: The Limits of PCSO's Authority in Granting Employee Benefits
The Supreme Court affirms COA's disallowance of PCSO employee benefits, clarifying limits on board authority and liability rules.
Accountability Prevails Public Officials Held Civilly Liable Despite Acquittal In Illegal Funds Transfer Case
Acquittal in a criminal case does not erase civil liability. The Supreme Court explains why public officials must still answer for negligent handling of public funds.
Diminution of Benefits: Government Employee Compensation and PCSO Board Authority
SC ruling on PCSO allowances disallowed by COA: board authority limits, non-diminution of benefits, and officer liability explained.
Treachery in Murder Cases: Why a Heated Argument Can Downgrade the Crime to Homicide
The Supreme Court explains when a killing after a heated argument lacks treachery, reducing murder to homicide under Philippine law.
HUC Voters and Provincial Plebiscites: The Del Rosario Ruling Explained
Can residents of a highly urbanized city vote in a provincial plebiscite? The Supreme Court says no—here's why.