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.
Robbery with Rape and Grave Threats: Key Lessons from People v. Bueza
A Supreme Court ruling clarifies how credible testimony can prove robbery with rape and grave threats, even without physical injuries.
Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions
The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.
Disbarment for Adultery and Abandonment: Moral Standards for Philippine Lawyers
The Supreme Court disbarred a lawyer for adultery and abandoning his family, reaffirming that private misconduct reflects on fitness to practice law.
Civil Registry Corrections: R.A. 9048 vs. Rules 103 and 108 Explained
Learn when to use R.A. 9048 versus Rules 103 and 108 for correcting civil registry entries, based on the Bartolome ruling.
Proving Filiation After Death: The Strict Rules on Inheritance Claims
Philippine law sets strict evidence rules for proving filiation after a parent's death. Learn what the Supreme Court requires in inheritance disputes.
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.
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.
Moral Ascendancy in Rape Cases: When Power Substitutes for Force Under Philippine Law
How the Supreme Court ruled that moral ascendancy can substitute for physical threat or intimidation in rape cases, protecting vulnerable victims.
Acquittal in Rape Cases: Reasonable Doubt and Witness Credibility in Philippine Law
How inconsistent testimony and reasonable doubt led to an acquittal in People v. Bongat, a landmark Philippine rape case.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Pre-Proclamation Controversies in Senatorial Races: Pimentel v. COMELEC Explained
The Supreme Court in Pimentel v. COMELEC limits pre-proclamation challenges in senatorial races, directing disputes to election protests instead.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Rape of an Unconscious Person in the Philippines: What the Law Says
Philippine law treats sex with an unconscious person as rape—consent cannot exist without consciousness. Learn the rules from People v. Ramos.
People v. Laguerta: Why Clear Victim Testimony Matters in Philippine Rape Cases
In People v. Laguerta, the Supreme Court acquitted a rape convict due to inconsistent victim testimony, convicting him instead of acts of lasciviousness.
Burden of Proof in Rape Cases: Why Evidence Is Paramount in Philippine Courts
A Supreme Court ruling shows why proof beyond reasonable doubt, not outrage, determines rape convictions in the Philippines.
Canceling a Fictitious Birth Certificate: The Babiera v. Catotal Ruling
When can a birth certificate be canceled as fictitious? The Supreme Court explains in Babiera v. Catotal.
Palpable Mistakes in Stipulations: Correcting Factual Errors in Philippine Courts
Philippine courts may correct factual errors in stipulations when made through palpable mistake, as shown in Atlas Consolidated Mining v. CIR.
Conspiracy and Mastermind Liability in Philippine Murder Cases: The Sanchez Doctrine
How Philippine courts hold crime masterminds liable for murder through conspiracy, even when they never appear at the crime scene.
SK Election Age Requirements: The Supreme Court Ruling Explained
Understand the age qualification rules for Sangguniang Kabataan elections and the key Supreme Court ruling that clarified them.