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.
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The Limits of Judicial Review: Safeguarding Congressional Authority in Budget Allocations
A 2012 Supreme Court ruling on PDAF shows how courts respect congressional budget power and the limits of taxpayer suits.
Quorum Quandaries: When Does a Presiding Officer Count in Local Governance
The Supreme Court clarifies when a vice-mayor counts for quorum in local sanggunian sessions under the Local Government Code.
Simplified Union Registration in the Philippines: Understanding DOLE Department Order 40-03
The Supreme Court upheld DOLE Department Order 40-03, confirming simplified registration rules for local chapters of labor federations.
Loss of Trust and Confidence as Just Cause for Dismissal: The Coca-Cola Export Corporation v. Gacayan Case
Supreme Court clarifies that loss of trust and confidence can justify dismissing non-managerial employees holding positions of responsibility, reversing an illegal dismissal ruling.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
Zoning Prevails: How Local Ordinances Can Override Agrarian Reform Coverage
The Supreme Court ruled that land reclassified as residential or commercial by a valid local zoning ordinance before 1988 falls outside the coverage of agrarian reform.
Protecting Global Brands in the Philippines: Well-Known Marks and Trademark Rights
The Supreme Court ruled that well-known foreign marks like Harvard are protected in the Philippines even without local registration or use.
Expropriation Requires an Ordinance, Not Just a Resolution: Yusay v. Court of Appeals
Supreme Court clarifies that local governments must pass an ordinance, not a mere resolution, before exercising eminent domain under the Local Government Code.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines
Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.
Taxing National Instrumentalities: PFDA Exemption and Local Government Powers
The Supreme Court ruled the PFDA is a government instrumentality, not a GOCC, exempt from real property tax on the Lucena Fishing Port Complex.
Demotion vs Management Prerogative: Protecting Employees From Unjust Reassignments
When does a transfer become an illegal demotion? The Supreme Court clarifies limits on management prerogative in Coca-Cola Bottlers v. Del Villar.
Compromise Agreements in Labor Cases: When Settlements Are Final and Binding
The Supreme Court affirms a compromise agreement between Coca-Cola and workers, explaining when quitclaims and settlements are valid and binding.
Local Government Officials and Legal Representation: Defining Government Instrumentalities
Supreme Court clarifies that government-owned or controlled corporations like NPC are "instrumentalities" under the Local Government Code, disqualifying sanggunian members from appearing as counsel ag
Irrevocable Donations: When a “Donation Mortis Causa” Is Really Inter Vivos
Philippine Supreme Court clarifies when an irrevocable donation labeled "mortis causa" is actually a donation inter vivos, with practical legal implications.
Sandiganbayan Jurisdiction Over Local Officials Violating the Auditing Code
Supreme Court clarifies Sandiganbayan jurisdiction over local officials below Salary Grade 27 charged with Auditing Code violations.
Cityhood Laws and the Constitutional Criteria for Creating Philippine Cities
The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement that city creation follow Local Government Code criteria.
Anib v. Coca-Cola: Technical Rules Yield to Substantial Justice in Labor Cases
Supreme Court reminds courts that procedural technicalities should not bar review of labor cases, remanding an illegal dismissal dispute for hearing on the merits.
Judge Fined for Using Judicial Prestige in Personal Dispute Over Piggery
Supreme Court rules judge violated judicial conduct by using his official title to pressure local officials in a personal dispute.
Irrevocability of Tax Credit Option: Understanding the Asiaworld Properties Case
The Supreme Court clarifies that choosing to carry over excess income tax credits bars refund claims for those amounts in later years.
Revocation of Special Administration: Balancing Discretion and Due Process in Estate Settlement
Explore the Supreme Court's ruling on revoking special administrators and appointing regular administrators in estate proceedings.
Taxing the Quarry: Delineating the Scope of Local Government Taxing Power Over Mining Operations
A mining firm's extraction of sand and gravel for its own operations is still subject to provincial quarry tax under the Local Government Code.
Local Tax Injunctions: Balancing Government Revenue and Taxpayer Rights in the Philippines
Philippine Supreme Court ruling on when courts may enjoin local tax collection, balancing government revenue needs with taxpayer rights.
PEZA Authority Over Building Permits Prevails Over Ancestral Land Claims in Economic Zones
Supreme Court clarifies that PEZA, not local building officials, issues building permits within ecozones; CALC holders cannot build without PEZA permits.