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.
Stock Trading Risks: Broker and Investor Duties in the Philippines
A Supreme Court ruling clarifies when brokers and investors are liable for unpaid stock trades and how the pari delicto rule applies.
Fiscal Autonomy of Constitutional Agencies: Full Release of Appropriations Mandatory
The Supreme Court affirms that fiscal autonomy requires automatic and full release of appropriations to constitutional agencies, not mere scheduling.
Customs Jurisdiction Prevails Challenging Seizure AND Forfeiture Powers OF THE Bureau OF Customs
Landmark ruling clarifies that RTCs cannot interfere with Bureau of Customs seizure and forfeiture proceedings, even if the warrant appears defective.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
Barangay Conciliation: Why a Settlement Agreement Cannot Replace the Lupon Requirement
Learn from Berba v. Pablo why a barangay settlement with one party does not excuse mandatory conciliation before filing an ejectment suit.
Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Breach of Trust Accountability for Mismanaged Court Funds in the Philippine Judiciary
When a clerk of court mishandles fiduciary funds, the Supreme Court imposes strict accountability, even after retirement.
When Debts Collide: Understanding Legal Compensation in Philippine Contract Law
Learn how Philippine courts apply legal compensation in contract disputes, using the Mavest v. Sampaguita case as a guide.
Meralco Billing Dispute: Tax Credit Assignments and Tampered Meter Claims
Supreme Court ruling on Meralco's interest charges on tax credit assignments and differential billing for alleged meter tampering.
Partnership Disputes: Absence of Formalities Does Not Negate Partnership Existence
Philippine Supreme Court clarifies that a partnership may exist without formal documents, based on the parties' intent and conduct.
Sheriff's Duties in Executing Judgments: When Collecting Fees Becomes Misconduct
Learn the proper procedure for sheriff's expenses in executing judgments, and the consequences when sheriffs collect fees without court approval.
VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency
Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.
Sublease Rent Claims: Why Lessors Must Sue the Lessee First
Philippine Supreme Court ruling clarifies that lessors cannot directly sue sublessees for unpaid rent without first obtaining judgment against the lessee.
Venue Stipulations in Contracts: Limits on Exclusive Venue Clauses
Philippine Supreme Court ruling on when exclusive venue stipulations in contracts apply, and when they cannot restrict access to courts.
Court Clerk Dismissed for Misappropriating Judiciary Funds: Lessons on Fiduciary Duty
Supreme Court dismisses court clerk for misappropriating P171,450 in judiciary funds, underscoring strict accountability for court personnel.
Attorney Suspended for Neglect of Duty and Unreasonable Fees in Client Case
Supreme Court suspends lawyer for six months for neglecting client's case and charging exorbitant fees, reinforcing ethical duties under the CPR.
Letters of Credit and Attorney-in-Fact Duties: Land Bank's Dual Role Explained
Supreme Court clarifies a bank's limited role under letters of credit versus its fiduciary duties as attorney-in-fact in export collections.
When a Lawyer's Inaction Harms a Client's Case: Lessons from Rollon v. Naraval
A lawyer who accepts a case but does nothing—and keeps the client's money—faces suspension. The Supreme Court explains why.
Letters of Credit and Construction Contracts: Defining Liability in Tripartite Agreements
A Supreme Court ruling clarifies when a bank is liable under a tripartite letter of credit agreement in construction financing.
Extortion in the Judiciary: Dismissal for Grave Misconduct and Betrayal of Public Trust
Court personnel who collect money from litigants face dismissal for grave misconduct, even if they claim it was for safekeeping.
Proper Service of Notices to Counsel: A Due Process Requirement in Philippine Litigation
A notice sent to the wrong person is no notice at all. The Supreme Court explains why service to counsel matters.
When Sheriffs Overstep: The Duty to Execute Judgments Strictly As Written
A sheriff's dismissal for dishonesty underscores the rule that execution must follow the judgment exactly—no more, no less.
Perfecting Appeals: The Crucial Difference Between Single and Multiple Judgments in Philippine Law
Learn when a record on appeal is required in Philippine civil procedure, and why missing this step can cost you your appeal.
Breach of Warranty: Proving Hidden Defects in Animal Feed Cases
Philippine Supreme Court ruling on what buyers must prove to claim breach of warranty for hidden defects in animal feed.