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.

Showing 289312 of 345 articles for vat

Credibility of Victim Testimony in Philippine Rape Cases: People v. Macosta

How Philippine courts weigh victim testimony in rape cases, explained through People v. Macosta and related jurisprudence.

Privity of Contract in the Philippines: Why Third Parties Are Not Bound by Your Agreement

Learn how privity of contract protects banks and third parties from obligations they never agreed to, explained through the Villalon case.

Simulated Sales in Philippine Property Law: Intent, Foreign Ownership, and the Blanco v. Quasha Precedent

Learn how Philippine courts determine simulated sales, why intent matters, and the key lessons from Blanco v. Quasha on property transactions.

Palpable Mistakes in Stipulations: Correcting Factual Errors in Philippine Courts

Philippine courts may correct factual errors in stipulations when made through palpable mistake, as shown in Atlas Consolidated Mining v. CIR.

Who Pays for an Illegal Strike? National Union Liability Under Philippine Law

When a local union stages an illegal strike, can the national union be held liable for damages? The Supreme Court clarifies agency and responsibility.

Forcible Abduction with Rape: Why "Sweetheart" Status Does Not Equal Consent

Philippine Supreme Court ruling clarifies that romantic relationships never imply consent to sexual acts, especially when force or abduction is involved.

Statutory Rape in the Philippines: When Consent Does Not Matter (People v. Motos)

Philippine law treats sex with a child under 12 as statutory rape—consent is legally impossible. Learn the rules and penalties.

Homestead Redemption After Foreclosure: The 5-Year Right Under the Public Land Act

Homesteaders have a five-year right to repurchase foreclosed land under the Public Land Act, even after a bank consolidates title.

Credibility of Rape Victim Testimony: Insights from People vs. Agunos

Philippine courts may convict on a rape victim's credible testimony alone. Learn the rules from People vs. Agunos.

Suing a Deceased Person in the Philippines: Estate Claims and Legal Personality Rules

Can you sue a deceased person's estate in the Philippines? Learn the legal personality rules and proper probate procedure for collecting debts from an estate.

Fishpond Ownership in the Philippines: When BFAR Jurisdiction Overrides Court Decisions

Philippine courts cannot declare private ownership over public land designated for fishponds—only BFAR holds that authority. Learn the rules.

Expropriation in the Philippines: Provisional Deposit and Writ of Possession Explained

Understand how the 1997 Rules on expropriation allow the government to take property upon depositing assessed value, and what this means for owners.

Conspiracy and Mastermind Liability in Philippine Murder Cases: The Sanchez Doctrine

How Philippine courts hold crime masterminds liable for murder through conspiracy, even when they never appear at the crime scene.

Barangay Appointments: Why Sangguniang Barangay Approval Is Required

The Supreme Court ruled that a Punong Barangay cannot appoint or replace barangay officials without Sangguniang Barangay approval.

Residency Requirement for Philippine Candidates: The Domino Doctrine on Domicile

Philippine election law equates residency with domicile. The Domino case shows why voter registration and genuine intent matter for candidates.

Managerial vs. Supervisory Employees: Unionization Rights Under Philippine Labor Law

Learn how Philippine law distinguishes managerial from supervisory employees and why misclassification can block unionization rights.

Victim Testimony in Rape Cases: People v. Rebose and Philippine Jurisprudence

Philippine courts can convict in rape cases based solely on credible victim testimony, even without medical evidence. Learn the rules from People v. Rebose.

Abuse of Superior Strength as an Aggravating Circumstance in Philippine Murder Cases

Learn how abuse of superior strength elevates homicide to murder under Philippine law, with key insights from a Supreme Court ruling.

Confessions to Media in Philippine Law: The Domantay Case on Custodial Investigation

When are confessions to media admissible in Philippine courts? The Domantay case explains the limits of custodial investigation rights.

Grave Slander in the Philippines: Lessons from Artajos v. Court of Appeals

Learn how Philippine law punishes grave slander, the elements prosecutors must prove, and key lessons from the Supreme Court's Artajos ruling.

Valid Search Warrants in the Philippines: Probable Cause and Specificity

Philippine law requires probable cause and particular description for valid search warrants. Kho v. Makalintal clarifies how specific these must be.

Force and Intimidation in Philippine Rape Cases: Lessons from People vs. Alquizalas

How Philippine courts define force and intimidation in rape cases, and why victim resistance is not required to prove the crime.

RTC vs. MTC Jurisdiction: Filing Property Partition and Deed Annulment Cases

Learn when property partition and deed annulment cases belong in the RTC or MTC, based on Russell v. Vestil.

When Is a Sheriff Liable for Wrongful Execution? The De Guzman Rule

Philippine law shields sheriffs who execute judgments in good faith and with an indemnity bond. Learn the rules on wrongful execution and third-party claims.