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.
Independent Assessment Prevails: Dismissal Based Solely on DOJ Resolution Is Grave Abuse of Discretion
Philippine Supreme Court rules trial courts must independently assess evidence before granting motions to withdraw information, not merely adopt DOJ resolutions.
Hierarchy of Courts and Exhaustion of Remedies: The Indispensable Steps Before Seeking Certiorari
Learn why a motion for reconsideration and the hierarchy of courts rule are mandatory before filing a Rule 65 certiorari petition.
Credibility of Witnesses and Inconsistencies Between Affidavits and Court Testimony in Rape Cases
Philippine Supreme Court ruling on witness credibility, affidavit-testimony inconsistencies, and penalties for rape by sexual intercourse and sexual assault.
Bare Denials Cannot Overcome Positive Testimony in Buy-Bust Drug Convictions
Explore how the Supreme Court affirmed drug convictions despite denials, emphasizing the weight of positive police testimony in buy-bust operations.
Accrual Accounting and the All-Events Test: Deducting Business Expenses in Philippine Tax Law
When can a business deduct expenses under accrual accounting? The Supreme Court explains the all-events test in this Philippine tax case.
Charged With A Major Crime Philippine Law on Lesser Offenses Explained
Learn how Philippine courts treat charges for election offenses, the importance of the information's factual recital, and the rules on appeals.
Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement
Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.
Willful Failure to Pay Just Debts: Disciplinary Risks for Philippine Government Employees
Philippine public servants can face administrative discipline for willful failure to pay just debts, even after settlement. Learn the rules and risks.
Malicious Prosecution in Estafa Cases: When a Criminal Complaint Becomes a Tort
The Supreme Court clarifies when filing an estafa complaint without probable cause constitutes malicious prosecution, making the complainant liable for damages.
Reasonable Doubt in Rape Cases: Proximate Cause and the Weight of Victim Testimony
Explore how Philippine courts assess reasonable doubt in rape cases, focusing on victim credibility, alibi, and the rule on proximate cause.
Arson and Homicide: Distinguishing Intent and Consequences in Philippine Law
Philippine Supreme Court clarifies when arson absorbs resulting deaths versus when separate homicide charges apply, using intent as the key.
Protecting Child Rape Victims: The Supreme Court on Testimony and Credibility
A look at how Philippine courts treat the testimony of child rape victims and the rules on credibility in these sensitive cases.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.
Structural Integrity vs Superficial Damage: What Property Buyers Must Know About Warranties
Philippine Supreme Court ruling clarifies when cracks and leaks in a purchased property justify a refund or damages under the law.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Condominium Assessments: Lien Enforcement and Priority in the Philippines
Learn how condominium assessment liens work in the Philippines, including registration requirements, priority rules, and enforcement limits under the Condominium Act.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Liability for Flood Damage: Private vs Public Drainage Systems
Philippine Supreme Court clarifies when a lessor is liable for flood damage—distinguishing private drainage maintenance from public sewer responsibility.
Presumption of Regularity Protecting Judges From Baseless Charges and Harassment
Learn how the presumption of regularity shields judges from baseless administrative charges and protects judicial independence.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
Docket Fees and Court Jurisdiction: The Sun Insurance Doctrine Explained
Learn how the Sun Insurance doctrine clarifies when deficient docket fees affect court jurisdiction, and when they merely create a lien on the judgment.
Navigating Philippine Warrants of Arrest: When Can a Court Act on Your Motion
Philippine Supreme Court clarifies when courts can act on motions to quash warrants of arrest, distinguishing custody of law from jurisdiction over the person.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
Motion for Reconsideration Before Sandiganbayan: No Hearing Required for Finality
A Sandiganbayan decision is not final until it properly resolves a motion for reconsideration—even if the motion was not set for hearing.