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.
Protecting the Environment: The Writ of Kalikasan and Environmental Impact Assessments
The Supreme Court explains how the writ of kalikasan protects the right to a balanced ecology and why Environmental Impact Statements are crucial.
The 240-Day Rule Protecting Seafarers' Rights to Full Disability Benefits in the Philippines
Philippine Supreme Court clarifies the 120/240-day rule for seafarers' disability claims, explaining when full permanent total disability benefits are due.
Redundancy in Philippine Employment: When a Valid Termination Becomes Illegal Dismissal
Learn when redundancy is valid in Philippine labor law, and how the Supreme Court protects employees from illegal dismissal disguised as redundancy.
Navigating Disability Benefits for Seafarers: The Supreme Court's Ruling on Medical Assessments and Compensati
The Supreme Court clarifies when a seafarer's illness is presumed work-related and why a company doctor's bare finding of non-work relation is not enough.
Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
Local Business Tax Situs and Jurisdiction: Lessons from the Villanueva v. STEAG Case
Learn how the Supreme Court clarified local business tax situs and why appeals in local tax cases must go to the CTA, not the CA.
Navigating Disability Benefits for Seafarers: The Importance of Timely Medical Assessments
A Supreme Court ruling clarifies that seafarers must receive a copy of the company doctor's final disability assessment within 120 or 240 days, or they may be deemed totally and permanently disabled.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Understanding the Timely Filing of Appeals: A Crucial Lesson From Philippine Land Disputes
The Supreme Court clarifies the 30-day appeal period in tax disputes, using a land dispute analogy to explain finality and jurisdiction.
Statutory Rape and Intellectual Disability: The Villena Ruling Explained
The Supreme Court clarifies that rape of an intellectually disabled person with a mental age below 12 constitutes statutory rape under Philippine law.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
Navigating Disability Benefits for Seafarers: Key Insights From a Supreme Court Ruling
A Supreme Court ruling clarifies when seafarers can claim total disability benefits, emphasizing the weight of company-designated physician assessments.
Robbery Under Philippine Law: When Taking and Intent to Gain Are Complete
The Supreme Court in Poquiz v. People clarifies when robbery is consummated—the moment of taking, not recovery. Learn the elements and practical implications.
Self-Defense and Homicide: Key Lessons from a Landmark Philippine Supreme Court Ruling
A Philippine Supreme Court ruling clarifies when self-defense fails in homicide cases and the penalties that follow.
Understanding Incestuous Rape Legal Insights AND Protections FOR Minors IN THE Philippines
The Supreme Court affirms 14 convictions for incestuous rape of minors, explaining the legal elements, penalties, and why a father's moral ascendancy substitutes for force.
Seafarer Disability Benefits: The 120/240-Day Rule on Medical Assessments
A Supreme Court ruling clarifies when a seafarer's disability is deemed permanent and total due to delayed medical assessments by company-designated physicians.
Seafarer Disability Claims: When the Company Doctor's Assessment Prevails
A look at Centennial Transmarine v. Sales on disability grading, the 120-day rule, and CBA vs POEA-SEC benefits.
Just Compensation for Agrarian Reform: Valuing Land Under RA 6657
Philippine Supreme Court clarifies how courts must value agrarian reform land under RA 6657, not just market price.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Intact Hymen Does Not Negate Statutory Rape: SC Upholds Child Victim's Testimony
The Supreme Court affirms that a child's credible testimony can prove statutory rape even when medical findings show an intact hymen.
Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record
A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.
Condominium Foreclosure: When Does a Corporation Have Authority to Foreclose?
Supreme Court clarifies when a condominium corporation may extra-judicially foreclose a unit for unpaid assessments under the Condominium Act.
Aider and Abettor Establishing Criminal Liability in Rape Cases Through Conspiracy
Philippine Supreme Court rules that a person who aids a rape by holding the victim's legs is equally guilty through conspiracy.
Seafarers Disability: The 240-Day Rule and the Right to Full Benefits
The Supreme Court clarifies when a seafarer's disability is deemed permanent and total under the 240-day rule, and why a timely company-doctor assessment matters.