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.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
Estafa and Bouncing Checks: Understanding Penalties and Retroactivity in the Philippines
The Supreme Court clarifies when RA 10951's reduced estafa penalties apply retroactively and why a trial court erred in releasing a convict.
Land Title Registration in the Philippines: Navigating Imperfect Titles After R.A. 11573
The Supreme Court clarifies how R.A. 11573 eases proof requirements for land registration, remanding a Pasig City case for new evidence.
Misclassified Employee or Domestic Worker? Key Lessons from Gaspar v. M.I.Y. Real Estate
The Supreme Court clarifies when a worker is a regular employee versus a domestic worker under Philippine law.
Psychological Incapacity: Abandonment and Absence as Evidence in Philippine Marriage Nullity Cases
The Supreme Court clarifies that decades of unjustified absence from the marital home can be considered part of the totality of evidence of psychological incapacity under Article 36 of the Family Code
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
When Can the Comelec Disqualify Bidders? Electoral Integrity vs Procurement Law
The Supreme Court rules on the limits of Comelec's power to disqualify bidders under procurement law.
VAWC Act Applies to Lesbian Relationships: Women Can Be Held Liable as Offenders
The Supreme Court confirms that RA 9262 covers violence by a woman against her female partner, protecting all women from intimate partner abuse.
When Courts Can Still Discipline a Judge After Retirement: Gross Neglect of Duty Explained
The Supreme Court clarifies when it retains jurisdiction over judges who retire, ruling on gross neglect of duty in case delays.
Functional Immunity for International Organizations in the Philippines: The Westfall v. Locsin Guide
Learn how the Supreme Court's Westfall v. Locsin ruling defines functional immunity for international organization personnel in the Philippines.
Probationary Employment in the Philippines: Understanding Regularization Standards
The Supreme Court clarifies when probationary employees may be validly terminated for failing to meet regularization standards under Philippine law.
Navigating Government Procurement: Avoiding Misconduct and Neglect of Duty
A look at how the Supreme Court distinguished simple misconduct from gross neglect of duty in a flawed government procurement case.
Insanity Defense in the Philippines: Burden of Proof and Criminal Liability
The insanity defense in Philippine criminal law requires clear proof of mental illness at the time of the crime. This case explains the rules.
Treachery in Philippine Criminal Law: Lessons from People v. Nelson Sia, Jr.
Understand treachery as a qualifying circumstance in murder under Philippine law, explained through the Supreme Court's ruling in People v. Nelson Sia, Jr.
When Personal Misconduct Impacts Public Trust Philippine Supreme Court Ruling ON Employee Behavior
The Supreme Court clarifies liability rules when government officials receive disallowed benefits, distinguishing approving officers from mere recipients.
COA Disallowances When ARE Government Officials Personally Liable TO Refund
Supreme Court clarifies when government officials must refund disallowed benefits, distinguishing approving officers from mere recipients.
Child Trafficking and Sexual Abuse: Philippine Law and Victim Protection
A Supreme Court ruling clarifies qualified trafficking in persons and rape, and the strong legal protections for minor victims in the Philippines.
Case-Fixing in the Ombudsman: When Dishonesty Leads to Dismissal from Service
The Supreme Court affirms that case-fixing in the Ombudsman warrants dismissal, clarifying the standards of conduct for public servants.
Large Scale Illegal Recruitment in the Philippines: Economic Sabotage Explained
The Supreme Court affirms life imprisonment for large scale illegal recruitment, an offense involving economic sabotage under Philippine law.
Protecting Employee Rights: How Forced Resignation Leads to Constructive Dismissal
The Supreme Court clarifies when forced resignation amounts to constructive dismissal, protecting employees from hostile work environments and coercive employer conduct.
Insanity Defense in Philippine Criminal Law: Defining the Boundaries of Criminal Responsibility
The Supreme Court clarifies when insanity exempts an accused from criminal liability, applying a strict three-way test.
GSIS Housing Loans and Insurance: Protecting Heirs' Rights After a Borrower's Death
A Supreme Court ruling on GSIS housing loans clarifies when Sales Redemption Insurance applies and how heirs can save a deceased borrower's property from cancellation.
Presidential Power vs Individual Rights: Amnesty Revocation in the Philippines
The Supreme Court rules on amnesty revocation, due process, and the limits of presidential power in the Trillanes cases.
Proving Unilateral Termination in Distribution Agreements: San Miguel Foods v. Fabie
The Supreme Court clarifies what evidence is needed to prove unilateral termination of a distribution agreement and recover damages.