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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Taxing Power Showdown: How Franchise Agreements Interact With Local Taxes in the Philippines
Supreme Court ruling on whether "in lieu of all taxes" clauses in franchises exempt broadcasters from local franchise taxes.
Judicial Impartiality: Why Court Employees Must Follow OCA Circular No. 7-2003 on Daily Time Records
Philippine Supreme Court ruling on AWOL, DTR compliance, and discipline for court personnel under OCA Circular No. 7-2003.
City Prosecutors Must Represent Local Governments: Urdaneta City Case on Private Counsel Ban
Supreme Court rules city prosecutors must represent local governments in civil cases, barring private counsel in Urdaneta dispute.
Upholding NHA's Authority to Relocate and Demolish in Urban Development Projects
Philippine Supreme Court ruling on NHA's power to relocate and demolish structures under P.D. 1315 and P.D. 1472.
Novation Requires Unequivocal Agreement Understanding Contractual Modifications IN Philippine LAW
Philippine Supreme Court ruling on novation: mere partial payment does not prove agreement to modify a contract. Learn the legal requisites.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Navigating TAX Exemptions THE Fine Line Between National AND Local Levies
DAR Authority Over Land Conversion Disputes: Lessons from Polo Coconut
The Supreme Court ruled that local reclassification cannot remove farmland from agrarian reform coverage without DAR conversion approval.
Local Autonomy vs Congressional Prerogative: The Shariff Kabunsuan Case
The Supreme Court voids Shariff Kabunsuan's creation, ruling only Congress can create provinces and legislative districts.
Bank Negligence and Depositor Fault: Who Bears Loss in Fraudulent Deposit Reversals
Supreme Court rules on allocating loss between bank negligence and depositor contributory fault in fraudulent check deposit reversals.
Water Districts Are Government-Owned: Anti-Graft Law Applies to Their Officers
Supreme Court rules local water districts are government-owned corporations, so their managers face Anti-Graft Law prosecution for corrupt practices.
Domicile vs. Residency: Can a Green Card Holder Run for Local Office in the Philippines?
The Supreme Court rules that a green card holder who runs for local office without waiving US permanent residency commits material misrepresentation.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.
Trademark License Revocation: When Unauthorized Use Justifies Termination
Philippine Supreme Court ruling on when a trademark owner may validly revoke a license for unauthorized use beyond the agreed scope.
Immediate Possession in Expropriation: Public Purpose Need Not Be Settled First
Supreme Court clarifies that in expropriation cases, a local government may take possession of property upon filing the case and depositing 15% of the tax value, without a prior hearing on public purp
Courts Hold Sole Power to Remove Elective Local Officials, High Court Rules
Supreme Court affirms only courts can remove elective local officials like barangay captains, limiting sanggunian disciplinary powers.
Agrarian Reform vs Local Reclassification: Protecting Tenants Rights in the Philippines
When can a local ordinance reclassify farmland and remove tenant protections? The Supreme Court clarifies DARAB jurisdiction.
Balancing Public Welfare and Business Interests: The Manila Oil Depot Relocation Case
The Supreme Court upheld Manila's Ordinance No. 8027, ordering oil companies to relocate from Pandacan, balancing public safety with business interests.
Preventive Suspension and Backwages of Local Government Employees Under Investigation
When can a suspended local government employee claim backwages? The Supreme Court clarifies the rule in Plaza v. Court of Appeals.
Revocation OF Airman License Upholding AIR Safety Standards AND DUE Process
Negligence in Notarial Duties: Attorney Liability and Public Trust
A lawyer-notary who fails to record notarized documents in the notarial register faces suspension and revocation of commission.
Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines
The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.
Substantial Compliance Prevails Upholding Justice Over Technicalities IN Appellate Procedure
SC rules substantial compliance with verification rules and corrects error on local business tax base—gross receipts, not gross revenue.
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.