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.
MCLE Disclosure Failures: Cruz v. Onshore Strategic Assets and Case Dismissal
A lawyer's failure to disclose MCLE compliance in pleadings can lead to dismissal of the case, as Cruz v. Onshore Strategic Assets shows.
Upholding Notarial Duty Consequences FOR Incomplete AND Improperly Executed Documents
A notary public who notarized deeds with missing signatures and absent parties faces suspension and commission revocation, as ruled by the Supreme Court.
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.
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.
Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses
Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
Insurance Subrogation: Establishing Insurer's Rights Against Third-Party Carriers
Philippine Supreme Court clarifies when insurers can recover from carriers via subrogation, and when presenting the insurance policy is required.
Contempt of Court for Defying a Corporate Rehabilitation Order in the Philippines
The Supreme Court affirms contempt charges against BIR officials who pursued deficiency tax claims despite a corporate rehabilitation Commencement Order.
Valid Consignation Demands Strict Compliance With Legal Requirements
Learn when depositing rent in a bank account is not valid consignation, and what the law requires for debt payment.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Insanity as a Defense: Establishing Mental Incapacity in Criminal Proceedings
Understanding how Philippine courts assess insanity as a defense and what evidence is needed to establish mental incapacity in criminal cases.
When a "Lawyer" Is Not a Lawyer: Due Process and the Right to Counsel in Criminal Cases
The Supreme Court voids a conviction where the accused was represented by a fake lawyer, stressing the absolute right to counsel.
Chattel Mortgage Foreclosure: Lender's Duty After Repossession in the Philippines
Learn the lender's obligations after chattel mortgage foreclosure and repossession in the Philippines, including redemption rights and borrower protections.
Surety Liability After Foreclosure: Carodan v. China Banking Corporation
When a bank releases a principal debtor's collateral, a surety may still be liable for the deficiency if the surety agreement expressly allows it.
Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities
Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.
Protecting the Vulnerable: Rape of a Person Deprived of Reason and RA 9346
The Supreme Court clarifies rape of a mentally disabled victim, the distinction from person, and applies Republic Act No. 9346, which prohibits the death penalty. The ruling is significant for prosecu
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
Rehabilitation Denied When Financial Realities Override Corporate Rescue
The Supreme Court clarifies when corporate rehabilitation is not available—mere illiquidity qualifies, but irreversible insolvency with speculative plans does not.
Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts
The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.
Liability in Maritime Charters: Who Pays When the Ship Goes Down
Philippine Supreme Court clarifies who bears liability when a chartered vessel sinks, applying the Civil Code over the Code of Commerce.
Docket Fees and Jurisdiction: The David Lu Case on Actions Incapable of Pecuniary Estimation
Learn how the Supreme Court's David Lu ruling clarifies docket fees and jurisdiction for actions incapable of pecuniary estimation in Philippine courts.
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.