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 409432 of 485 articles for assessment

Credibility of Child Testimony in Rape Cases: Lessons from People v. Mariano

Philippine courts give significant weight to a child's credible testimony in rape cases. Learn the key principles from People v. Mariano.

Understanding Res Judicata When a Court Order Becomes Final in the Philippines

Learn how res judicata applies when Philippine court orders become final, based on Supreme Court rulings and practical legal insights.

Judicial Bias Understanding When A Judge Must Step Down IN Philippine Courts

Learn when Philippine judges must inhibit or step down from a case due to bias, based on Supreme Court rulings and the Code of Judicial Conduct.

Protecting Dreams Preventing Scams Lessons From The Linda Sagaydo Illegal Recruitment Case

The Supreme Court affirmed Linda Sagaydo's conviction for illegal recruitment in large scale and estafa, offering key lessons for overseas job seekers.

National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines

Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.

Positive Identification in Philippine Courts: Why Eyewitness Testimony Matters in Criminal Convictions

The Supreme Court explains why positive identification by a credible witness outweighs alibi and denial in Philippine criminal cases.

Presidential Supervision vs Control: Protecting Local Fiscal Autonomy in the Philippines

The Supreme Court limits presidential power over LGUs, striking down IRA withholding while allowing advisory economy measures.

The Price of Silence: Witness Credibility and the Duty to Report in Criminal Cases

Supreme Court affirms rape conviction, ruling that a victim's silence and lack of immediate report do not destroy credibility.

Sole Testimony of a Rape Victim: The Hofileña Case and Philippine Jurisprudence

Philippine jurisprudence holds that the sole, credible testimony of a rape victim can sustain a conviction. Learn the rules from People v. Hofileña.

Rape Conviction Upheld: Credibility of the Victim's Testimony and Proof Beyond Reasonable Doubt

The Supreme Court affirms a rape conviction, explaining how a credible victim's testimony, corroborated by medical findings, establishes guilt beyond reasonable doubt.

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.

Conspiracy and Treachery in Group Attacks: Key Lessons from People v. Conde

How the Supreme Court applied conspiracy and treachery doctrines to hold a participant liable for murder in a group stabbing.

Forcible Abduction vs Rape: Distinguishing Intent and Evidence in Sexual Assault Cases

Philippine Supreme Court ruling on People v. Abalde clarifies statutory rape, force, intimidation, and evidence standards in sexual assault cases.

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.

Union Dues and Attorney's Fees: Protecting Employee Rights in Collective Bargaining

The Supreme Court clarifies when attorney's fees can be charged to union members and the strict rules on check-off deductions.

Interlocking Confessions and Kidnap Conviction: People v. Dela Torre

Explaining the interlocking confessions rule and how it secured a kidnap-for-ransom conviction in People v. Dela Torre.

Rape Conviction Upheld Even Partial Penetration Constitutes Rape Under Philippine Law

The Supreme Court affirms a rape conviction, ruling that partial penetration—touching the labia—is enough to consummate rape.

Gunpowder Residue and Witness Credibility: Evaluating Evidence in Philippine Murder Cases

How Philippine courts weigh witness credibility, conspiracy, and treachery in murder convictions, explained through a 2000 Supreme Court ruling.

Eyewitness Identification Prevails Over Alibi in Philippine Murder Convictions

Philippine Supreme Court ruling on eyewitness identification versus alibi in murder cases, explaining standards for credibility and positive identification.

Victim Testimony as Sole Basis for Rape Conviction in the Philippines: People v. Capillo

The Supreme Court affirms rape convictions based on a single eyewitness's credible testimony, explaining evidentiary rules for Philippine rape cases.

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.

Execution Pending Appeal in the Philippines: When Can a Judgment Be Enforced Immediately?

Learn when Philippine courts may allow execution pending appeal, the good reasons required, and the safeguards protecting a losing party's right to appeal.

When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA

Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.

Upholding Fair Trial: The Importance of Cross-Examination in Philippine Criminal Proceedings

How the Supreme Court balanced a rape conviction with the accused's right to cross-examine, clarifying token resistance and delay rules.