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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Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Safeguarding Rights: The Chain of Custody Rule in Drug Cases
A Supreme Court ruling on the chain of custody rule in drug cases shows why strict compliance with Section 21, RA 9165 is vital.
Are Club Membership Fees Taxable Income? The Supreme Court Weighs In
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-able receipts.
Why Witness Presence in Drug Case Inventories Can Make or Break a Conviction
The Supreme Court acquits a drug suspect after police failed to secure an elected official during inventory, explaining the mandatory witness rule.
Chain of Custody in Drug Cases: Why Gaps Lead to Acquittal Under RA 9165
The Supreme Court acquitted a drug suspect due to broken chain of custody. Learn the four links and why each matters.
Contract Termination Expiration CAN Trigger Restrictive Covenants
Philippine Supreme Court rules that "terminationin the event of terminationin the event of Termination,terminationterminationearlier terminatedterminationterminationearlier terminated" elsewhere in th
Project vs Regular Employment: Security of Tenure and Employee Rights in the Philippines
Philippine Supreme Court clarifies the distinction between project and regular employment, and the security of tenure rights of employees.
When Club Dues Are Not Income: BIR Circular Partly Invalidated
The Supreme Court ruled that membership fees and assessment dues of recreational clubs are not income or VAT receipts, partly invalidating BIR RMC No. 35-2012.
Chain of Custody Safeguarding Drug Evidence Integrity in Philippine Law
Philippine Supreme Court acquits drug accused over broken chain of custody, stressing strict compliance with Section 21, RA 9165.
Nepotism in Government: Designation of Relatives Is a Prohibited Appointment
The Supreme Court ruled that designating a relative to government duties—even unpaid or off-plantilla—violates the ban on nepotism.
Retroactive GCTA: Supreme Court Upholds Inmates' Right to Good Conduct Time Allowance
The Supreme Court struck down the IRR's prospective application of R.A. 10592, affirming inmates' right to retroactive good conduct time allowance credits.
Dismissal for Neglect: Court Stenographers Must Submit Transcripts on Time
A stenographer who repeatedly fails to submit transcripts on time may be dismissed for gross neglect of duty, the Supreme Court ruled.
Employer Liability and Proving Negligence in Employee Conduct: The Ondevilla Case
The Supreme Court clarifies employer liability rules, constructive dismissal, and retirement age in Ondevilla v. Colegio de San Juan de Letran.
Seafarers' Rights: When Late Disability Assessments Mean Total Disability Benefits
Philippine Supreme Court clarifies that a company doctor's failure to issue a timely, final disability assessment entitles seafarers to total disability benefits.
Speedy Disposition Right Is Not a Shield for Delaying Justice: People v. Diaz
The Supreme Court clarifies that the right to speedy disposition is not violated by mere delay, especially when the prosecution explains the reasons.
When SEC Authority Prevails: Jurisdiction and Real Party in Interest in Corporate Debt Disputes
Learn how the Supreme Court clarified jurisdiction and real party in interest rules in corporate debt disputes under SEC authority.
Notice Requirements for SPV Asset Transfers: Protecting Borrowers' Rights
The Supreme Court clarifies notice requirements for SPV asset transfers under RA 9182, balancing borrower protection with valid assignments.
Treachery Unproven: Conviction Reduced from Murder to Homicide for Lack of Clear Evidence
Supreme Court reduces murder conviction to homicide when treachery is not proven by clear and convincing evidence, explaining the required standard.
Upholding Company No-Gift Policies: Employee Dismissal and Management Prerogative
Supreme Court upholds dismissal of employee who accepted gifts in violation of company's no-gift policy, affirming management prerogative.
UP Tax Exemption: Balancing Public Benefit and Local Revenue
Supreme Court rules UP exempt from real property tax on land leased to Ayala Land under RA 9500, balancing public benefit and local revenue.
Reasonable Doubt Prevails: Acquittal in Rape Case for Lack of Direct Evidence
Supreme Court acquits father of rape charges, ruling that hearsay and circumstantial evidence cannot overcome the presumption of innocence.
Abuse of Rights in Contractual Dealings: Upholding Freedom to Contract and Good Faith
Philippine Supreme Court ruling on corporate rehabilitation, contractual penalties, and the limits of judicial interference in contracts.
Accountability in the Judiciary: Ensuring Due Diligence in Small Claims Cases
A Supreme Court ruling holds court personnel and judges accountable for lapses in serving notices of hearing in small claims cases.
Chain of Custody Imperative Safeguarding Rights in Drug Cases
The Supreme Court acquits a drug suspect when police fail to secure required witnesses during inventory, underscoring the chain of custody rule.