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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
PD 242 and Intra-Government Tax Disputes: Who Decides When BIR Faces Another Agency?
Supreme Court clarifies that PD 242 governs disputes solely between government entities, giving the DOJ Secretary jurisdiction over BIR-PSALM VAT cases.
Tax Sale Deposit Rule: When Section 267 of the Local Government Code Does Not Apply
Supreme Court clarifies when the Section 267 deposit requirement for tax sale challenges does not apply, remanding Beaumont case for trial.
Proving Land Ownership: Registration, Possession, and Government Approval
The Supreme Court clarifies what it takes to register public land: proof of possession since 1945 and DENR Secretary-approved classification.
Government Spending on Refresher Courses That Benefit Both Employees and the Agency
Supreme Court rules government agencies may fund refresher courses that prepare employees for eligibility exams when the agency also benefits.
When Can a Mayor Issue a Cease and Desist Order: Balancing Public Welfare and Business Operations
The Supreme Court clarifies when local governments may issue cease and desist orders against businesses and the limits of injunctive relief.
Upholding Local Authority When Business Permits AND Public Welfare Collide
Supreme Court ruling on when local governments may validly withhold permits and shut down businesses for sanitation violations.
Procedural Due Process in Administrative Cases: When a Show Cause Memorandum Suffices
The Supreme Court clarifies when a show cause memorandum satisfies procedural due process in administrative disciplinary proceedings against government employees.
Accountability in Government: When Good Faith Does Not Excuse Negligence in Public Fund Disbursements
The Supreme Court clarifies when public officers approving disallowed disbursements remain personally liable despite claims of good faith.
Right of Way vs Just Compensation: Property Disputes in Infrastructure Projects
When government projects use private land, a pre-existing right of way can bar compensation claims. Learn the rules from a recent Supreme Court ruling.
Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
The Duty to Disclose Probation and Honesty in Government Employment
A Supreme Court ruling on a court employee's failure to disclose a past conviction in his Personal Data Sheet, and the judge who recommended him.
Bidding and Government Contracts: No Automatic Right to Award Without Post-Qualification
The Supreme Court clarifies that being the lowest bidder in a government project does not automatically entitle a contractor to the award—post-qualification is mandatory.
Government Contracts and Due Process: The Limits of Lowest Bidder Rights
A lowest bidder has no automatic right to a government contract. Learn the limits of bidder rights in public procurement.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
COA Disallowance of Irregular Government Funds: Good Faith Restitution Rule Explained
Supreme Court rules on COA disallowance of DBP car subsidy, clarifying when good faith excuses refund of disallowed government benefits.
Good Faith AND Government Liability Protecting Public Officials From Personal Liability IN Disallowed Payments
Successor Government Agencies Bound by Prior Lease Agreements: Key Lessons from PMO v. PIC
When a government agency takes over another's assets, it also inherits lease obligations. The Supreme Court explains why.
Government Contracts Enforceability AND THE Necessity OF Legal Requirements
A look at when government contracts are binding and why strict legal requirements matter for enforceability in the Philippines.
Religious Practices in Public Spaces: The Supreme Court's Ruling on Masses in Halls of Justice
The Supreme Court explains when religious activities in government buildings are permissible accommodation, not a violation of Church-State separation.
Local Franchise Tax After EPIRA: When Government Levy on Power Assets Fails
The Supreme Court nullified Bataan's levy on Napocor assets, clarifying local franchise tax limits after EPIRA's transfer of power functions.
Franchise Tax After EPIRA: NPC's Liability and the Limits of Local Government Power
The Supreme Court clarifies when the local franchise tax applies after EPIRA, nullifying Bataan's levy on NPC properties.
Reconveyance and Land Ownership: Proving Ownership in Land Disputes
The Supreme Court nullified a provincial government's levy and auction of NPC properties, clarifying franchise tax rules under EPIRA.
Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority
The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.
Non-Diminution of Pay: Protecting Employee Benefits in Government Restructuring
The Supreme Court clarifies how non-diminution of pay applies when government agencies restructure compensation plans, using the NAPOCOR COLA case as example.