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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Lawyer's Courtroom Conduct: When Advocacy Crosses Into Gross Misconduct
Supreme Court fines disbarred lawyer P155,000 for disrespecting court personnel and disobeying IBP orders, clarifying ethical limits of advocacy.
Island Provinces and the Constitution: The Dinagat Islands Creation Case
The Supreme Court struck down Republic Act No. 9355 creating Dinagat Islands province for failing population and land area requirements under the Local Government Code.
Special Agrarian Court Jurisdiction: Province-Wide, Not Just Local
Just compensation cases may be heard by the designated Special Agrarian Court anywhere in the province, even outside its regular territory.
Municipal Immunity vs Contractual Obligations: Balancing Public Interest and Private Rights
Supreme Court clarifies when local governments can be sued on contracts and why their properties remain protected from attachment.
Reassignment and RATA: When Government Employees Keep Their Allowance
The Supreme Court clarifies when a reassigned local government employee may continue receiving RATA, balancing administrative authority with employee rights.
When Local Officials Break Procurement Rules: Lessons From Sison v. People
A mayor's conviction for skipping public bidding shows how courts review local procurement and graft cases under Philippine law.
VAT vs Amusement Tax: What Cinema Operators Should Know
The Supreme Court ruled cinema ticket sales are subject to local amusement tax, not VAT. Learn the key points.
Supreme Court Nullifies Dinagat Islands Creation: Land Area and Population Rules Under the Local Government Co
The Supreme Court struck down R.A. 9355 creating Dinagat Islands for failing the Local Government Code's land area and population requirements.
Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.
Financial Capacity and Ombudsman Discretion in Local Salary Disputes
Explaining when LGUs may adopt higher salary schedules and why courts respect the Ombudsman's dismissal of complaints.
Abuse of Right Doctrine: Accountability for Public Officials in the Philippines
A Supreme Court ruling clarifies when local officials may adopt higher salary schedules and warns that unfounded suits against public officers can themselves be an abuse of right.
Cityhood Laws and Equal Protection: Defining Legislative Power in Local Governance
The Supreme Court upholds cityhood laws exempting municipalities from RA 9009's income requirement, affirming Congress's plenary power.
Revocation OF Authority Comelecs Power Over Delegated Election Offense Prosecution
Barangay Officials Term Limits: Clarifying the Reckoning Point for Accountable Governance
The Supreme Court clarifies when the three-term limit for barangay officials begins, affirming Congress's power over local term rules.
Territorial Jurisdiction and Taxing Power: The Limits of Local Authority
A local government cannot tax property outside its territory. The Supreme Court explains why jurisdiction defines taxing power.
Sandiganbayan Jurisdiction Over Local Officials: When Does the Court Have Authority
Explains when the Sandiganbayan has jurisdiction over local officials below Salary Grade 27, based on the Supreme Court ruling in People v. Sandiganbayan (G.R. No. 167304).
Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses
Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.
Breach of Trust and Confidence: Upholding Termination of Supervisory Employees in the Philippines
Philippine Supreme Court ruling on valid dismissal of supervisory employees for breach of trust and confidence in Coca-Cola Bottlers case.
Clarifying Back Wages IN Illegal Dismissal Coca Cola VS Agito
Party List Representation: Guaranteeing Seats While Balancing Proportionality
The Supreme Court clarifies the rules on party-list seat allocation in Philippine elections, balancing guaranteed seats with proportional representation.
Union Dues and Tuition Fee Hises: Protecting Faculty Benefits Under the Law
Supreme Court clarifies union dues on tuition-fee-funded faculty benefits, protecting mandatory allocations from negotiation fees.
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Revocation of Authority and Amendment of Information in Election Cases
Supreme Court clarifies when prosecutors may amend informations and when arraignment may be suspended pending COMELEC appeal.
Compromise Agreements in Philippine Tax Cases: The Supreme Court's Approval in California Manufacturing
When can a taxpayer compromise local tax liabilities? The Supreme Court's ruling in California Manufacturing explains the binding effect of judicial compromises.