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.
Custody Consequences: Understanding Failure to Return a Minor Under Philippine Law
Learn what constitutes the crime of kidnapping and failure to return a minor under Philippine law, explained through a landmark Supreme Court 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.
Confession and Circumstantial Evidence Sustaining Conviction in Rape with Homicide Cases
The Supreme Court explains when a spontaneous confession is admissible and how circumstantial evidence alone can prove rape with homicide.
Protecting the Innocent: The Vital Role of Testimony and Medical Evidence in Statutory Rape Cases
The Supreme Court affirms a qualified rape conviction, explaining how a child victim's credible testimony and medical findings secure justice.
Circumstantial Evidence in Rape Cases: Proving Guilt Beyond Reasonable Doubt
The Supreme Court explains how circumstantial evidence can establish rape beyond reasonable doubt, even when the victim was unconscious during the assault.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
Corporate Residence and Venue: Where a Corporation Must Sue
The Supreme Court clarifies that a corporation's residence for venue purposes is its principal office stated in its Articles of Incorporation.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
Creek Ownership and Land Disputes: Public vs. Private Property Rights
A Supreme Court ruling clarifies that creeks are public property, not private land, and how this affects boundary disputes.
When a Barangay Captain Cannot Be Independent Counsel: Extrajudicial Confessions and the Constitution
A barangay captain who is a lawyer cannot act as independent counsel for a suspect. The Supreme Court explains why the confession was inadmissible.
Reasonable Doubt in Rape Cases: Identifying the Accused Beyond Uncertainty
How Philippine courts assess proof beyond reasonable doubt in rape cases, and why a child victim's clear testimony prevails over denial.
Rape Conviction Upheld Categorical Identification AND THE Absence OF Consent
Philippine Supreme Court affirms rape conviction, explaining categorical victim identification and how resistance, not consent, defines the crime.
Conspiracy and Criminal Liability: Intent and Participation in Homicide Cases
Philippine Supreme Court ruling on conspiracy, intent, and participation in homicide—what the Manlansing case teaches about criminal liability.
When Domestic Disputes Turn Deadly: Understanding Parricide in Philippine Law
A look at parricide under Philippine law through the Supreme Court's ruling in People v. Cabug, explaining the crime, penalties, and evidentiary rules.
Malicious Prosecution: Protecting Reputation and Business Interests From Unfounded Legal Claims
Philippine Supreme Court clarifies when filing a baseless lawsuit becomes malicious prosecution, entitling victims to moral, exemplary, and compensatory damages.
Sanctity of the Home: Understanding Dwelling as an Aggravating Circumstance in Philippine Criminal Law
The Supreme Court explains when dwelling aggravates a crime, even if the victim is not the owner of the home.
Treachery in Philippine Criminal Law: Why Details Matter in Proving Murder
A Supreme Court ruling on treachery in murder cases, showing why precise facts matter in proving qualifying circumstances.
Unseen Eyes Unspoken Truths: How Circumstantial Evidence Convicts in Philippine Rape-Homicide Cases
The Supreme Court explains when circumstantial evidence suffices to convict for rape with homicide, using the 1999 Bantilan case.
When Circumstantial Evidence Speaks Volumes: Understanding Homicide Convictions in the Philippines
The Supreme Court explains how circumstantial evidence can prove homicide beyond reasonable doubt, and why dwelling aggravates the penalty.
Understanding Intent in Murder Cases: When Can a Killing Be Reduced to a Lesser Crime
Philippine Supreme Court ruling on intent, treachery, and penalty computation in murder cases under the Revised Penal Code.