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.
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Can a Cooperative Be an Employer of Its Own Members? SSS Coverage Ruling
Supreme Court holds cooperatives can employ their owner-members, making them subject to SSS compulsory coverage and contributions.
Bigamous Marriage and Property Rights: When No Contribution Means No Co-Ownership
Philippine Supreme Court ruling on property acquired during a bigamous marriage and the crucial role of actual contribution in determining ownership.
Unmarried Cohabitation: Proving Joint Contribution for Property Co-Ownership
A common-law partner married to another must prove actual joint contribution to co-own property; mere allegation is not enough.
Taxing Electoral Contributions: Clarifying Gift Tax Law in Philippine Elections
Supreme Court ruling that political contributions are taxable gifts under the NIRC, absent an express exemption.
Regular vs Project Employees: SSS Coverage and Employer Obligations
Philippine Supreme Court clarifies that project employees are still covered by compulsory SSS, and employers must remit contributions regardless of tenure.
Loan or Partnership: Supreme Court on Novation and Acknowledgment Receipts
When does a loan become a partnership contribution? The Supreme Court clarifies novation, acknowledgment receipts, and payment application rules.
SSS Contribution Claims: When Does the Clock Start Ticking on Prescription Periods in Philippine Law
Understand how prescription periods apply to SSS contribution claims in the Philippines, based on recent Supreme Court rulings and statutory deadlines.
Cohabitation and Property Rights: When Co-Ownership Arises Under the Family Code
Mere cohabitation does not create co-ownership. Under Article 148 of the Family Code, actual contribution to acquisition is required.
Partnership vs Sale: Key Differences in Philippine Joint Venture Agreements and Property Contributions
Philippine Supreme Court clarifies when a property transfer is a partnership contribution, not a sale, and the legal consequences.