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.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Preliminary Attachment in the Philippines: Safeguarding Claims Without Overreach
The Supreme Court clarifies when preliminary attachment is proper, stressing strict compliance with Rule 57 to prevent abuse.
Deficiency Claims After Mortgage Foreclosure: The Prieto v. BPI Ruling
Learn how the Supreme Court's Prieto v. BPI ruling protects borrowers from unproven deficiency claims after mortgage foreclosure in the Philippines.
Possession of Fake Currency in the Philippines: Knowledge and Intent Under Article 168
Philippine law punishes possession of counterfeit currency only when knowledge and intent to use are proven. The Supreme Court clarifies this in a recent ruling.
Understanding Rape Conviction in the Philippines: Consent Evidence and the Role of Co-Conspirators
Philippine Supreme Court clarifies rape conviction standards, consent evidence rules, and co-conspirator liability in criminal cases.
Supreme Court Upholds Dismissal of Court Clerk for Theft of Court Funds
Court personnel who steal from court collections face dismissal, forfeiture of benefits, and disqualification from public office.
Dishonesty and Neglect of Duty: Consequences for Court Personnel in the Philippines
A Supreme Court ruling on a clerk of court's cash shortages clarifies the penalties for dishonesty and gross neglect of duty.
Due Process and Summons: Supreme Court Ruling on Unresolved Motions for Reconsideration
The Supreme Court clarifies that ignoring a motion for reconsideration violates due process, while explaining how courts acquire jurisdiction over defendants.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.
Litis Pendentia and Final Judgment: Preventing Relitigation of Property Ownership
A final ruling on property ownership in one case bars a later suit on the same issue, even if the form of action differs.
GSIS Loan Penalties: When Are They Unconscionable?
The Supreme Court ruled that compounded GSIS loan penalties can be unconscionable and subject to reduction. Learn the rules.
Chain of Custody Breaks Lead to Acquittal in Election Weapon Ban Case
Supreme Court acquits accused in election weapons ban case due to broken chain of custody over seized folding knife.
Breach of Public Trust: Accountability for Mismanagement of Court Funds in the Philippines
A Supreme Court ruling on a clerk of court's liability for fund mismanagement, tampered receipts, and delayed deposits.
Default Orders and Affidavit of Merit: Lessons from Far East Fuel v. Airtropolis
A default order can be lifted only with an affidavit of merit and proof of excusable negligence. Learn the rules from a recent Supreme Court ruling.
Unconstitutional Bargain: State Control Over Natural Resources in Philippine Seas
The Supreme Court struck down the JMSU as unconstitutional, reaffirming that exploration of the country's natural resources must remain under full State control.
Restrictions on Contractual Rights: The Necessity of Consent in Deed of Assignment
Philippine Supreme Court rules on when a deed of assignment of receivables is unenforceable against the obligor without written consent.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land
When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.
Navigating Will Probate: Key Lessons From a Landmark Philippine Supreme Court Case
A Philippine Supreme Court decision on property under custodia legis offers crucial lessons for lawyers and litigants in estate and will probate cases.
Lawyer Accountability: Why Financial Management and Client Service Matter in Court
A Supreme Court ruling on misappropriated court funds shows why lawyers and court personnel must uphold strict financial management and client service standards.
Judicial Clemency Denied But Restitution Waived After Court Employee's Death
Supreme Court denies judicial clemency to guilty court clerk but waives unpaid restitution after death, applying compassionate justice.