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.
Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules
Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.
Defining Jurisdiction: Courts vs Energy Regulatory Board in Overcharging Disputes
Supreme Court clarifies that regular courts, not the ERB, hear disputes over electric overcharging and recovery of sums.
Acquisitive Prescription: When Possession Becomes Ownership Under Philippine Law
Philippine Supreme Court explains when possession ripens into ownership through acquisitive prescription, and why tax declarations alone do not prove title.
Attorney Negligence: Upholding a Lawyer's Duty of Diligence and Competence
A lawyer's failure to file briefs caused a client's case to be lost. The Supreme Court suspended him for one year.
Second Marriages and Absent Spouses: Validity Under the Civil Code Explained
When a first spouse disappears, can a second marriage be valid? The Supreme Court clarifies the rules under the Civil Code.
Heirs Bound by Contractual Duties in Property Leases: DKC Holdings v. Bartolome
When a lessor dies, are heirs bound by the lease contract? The Supreme Court explains transmissible obligations under Article 1311.
Default and Damages: Clarifying Rights in Chattel Mortgage Disputes
Philippine Supreme Court clarifies default rules, damages, and replevin in chattel mortgage disputes—key lessons for creditors and borrowers.
When Heirs Disagree: Judicial Partition Over Administration of an Estate
Philippine Supreme Court ruling explains when courts may convert estate administration proceedings into judicial partition among heirs.
VAT on Services: When "Trade or Business" Does Not Require Profit Motive
Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.
Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation
Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.
Docket Fees and the Right to Amend: Balancing Access to Justice in Patent Infringement Cases
Philippine Supreme Court ruling on docket fees, amendments to complaints, and equitable access to justice in patent cases.
Due Process in Bail Applications: The Mandatory Hearing for Capital Offenses
Bail in capital offenses requires a mandatory hearing to determine if evidence of guilt is strong. Learn the rules from Narciso v. Sta. Romana-Cruz.
Ombudsmans Discretion When Courts Defer to Anti-Graft Investigations
Philippine courts defer to Ombudsman findings in anti-graft cases absent grave abuse of discretion. Learn from Morong Water District.
CBA Extension Protecting Workers Rights Beyond Contractual Terms
Philippine Supreme Court ruling on CBA extension beyond stipulated term and benefits for employees hired after expiration.
Finality of Dismissal: Why a "Without Prejudice" Order Still Becomes Final After the Appeal Period
A dismissal without prejudice is still a final order. After 15 days without appeal, it becomes final and executory, barring revival by mere motion.
Reckless Imprudence in Vehicular Accidents: Negligence and Penalty Rules
Philippine Supreme Court ruling on reckless imprudence in vehicular accidents, explaining negligence standards, proximate cause, and penalty imposition under Article 365.
Malicious Prosecution in Philippine Law: Probable Cause and Malice Explained
Philippine Supreme Court clarifies when a failed criminal complaint becomes malicious prosecution, requiring proof of lack of probable cause and sinister motive.
Delayed Baggage Claims: When Airlines Avoid Moral and Exemplary Damages
Philippine Supreme Court ruling on when delayed baggage delivery triggers only limited damages, not moral or exemplary awards.
Pacto de Retro Sales in the Philippines: When a Land Sale Is Not an Equitable Mortgage
Philippine Supreme Court ruling clarifies when a pacto de retro sale stands as a true sale, not an equitable mortgage.
Balancing Justice and Procedure When Technical Rules Give Way
When a defective notice of hearing cost a man his appeal and his liberty, the Supreme Court showed when technical rules must yield to substantial justice.
Service of Summons on Corporations: Due Process and Jurisdictional Validity
When is service of summons on a corporation valid? The Supreme Court clarifies the rules on proper service, substantial compliance, and jurisdiction.
Breach of Banking Duty: Bank Liable for Mortgage Fraud Due to Negligence in Identifying Impostors
Philippine Supreme Court holds bank liable for mortgage fraud when it failed to verify impostors' identity, applying the last clear chance doctrine.
State Immunity vs Personal Liability: Defining the Limits of Official Authority
The Supreme Court clarifies when public officials can be sued personally despite state immunity, using the Lansang v. Court of Appeals case.
Reversion of Fraudulent Land Titles: The State's Right to Reclaim Public Property
The Supreme Court affirms the State's power to revert fraudulently acquired public land, even after the one-year indefeasibility period.