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.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
Double Jeopardy in Attorney Disbarment: When Is a Lawyer Ineligible for Judicial Clemency
Philippine Supreme Court clarifies double jeopardy in disbarment cases and the strict standards for judicial clemency for disbarred lawyers.
PAO Conflict of Interest Rule Upheld: What the Supreme Court Ruling Means
The Supreme Court upheld Section 22, Canon III of the CPRA, limiting conflict of interest imputation among PAO lawyers. Learn the implications.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
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.
Attorney Disbarment When Dishonesty AND Neglect Lead TO Loss OF Legal License
The Supreme Court disbarred Atty. Lorenzo Gadon for profane, misogynistic language against a journalist, reaffirming that lawyers must uphold dignity in public and private life.
Attorney Disbarment When Online Conduct Violates Professional Ethics in the Philippines
Philippine Supreme Court clarifies when government lawyers face disbarment for official acts under new CPRA guidelines.
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.
Judicial Accountability: Granting Bail Without Due Process Is Gross Ignorance of the Law
A judge's dismissal for granting bail without due process illustrates the high standard of judicial competence and accountability in the Philippines.
Emergency Powers and Oil Industry Takeovers: Understanding Delegation Limits in the Philippines
The Supreme Court struck down Section 14(e) of the Oil Deregulation Law for invalidly delegating emergency takeover powers. Learn the constitutional limits.
Protecting Voter Intent: Disqualifying Nuisance Candidates in Philippine Elections
Explaining the Supreme Court's ruling in Teves v. COMELEC on nuisance candidates and how votes cast for them are credited to legitimate candidates.
Simple vs Grave Misconduct: Good Faith and Service in Public Office
The Supreme Court clarifies when a public officer's procedural lapse is simple misconduct, not grave misconduct, in government service.
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.
Disbarment for Gross Immorality: Marital Infidelity and the Lawyer's Duty of Good Moral Character
The Supreme Court disbarred a lawyer for gross immorality and marital infidelity, reaffirming that good moral character is a continuing requirement for membership in the Philippine Bar.
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.
Can Religious Corporations Own Land in the Philippines? The RVM Case Explained
Learn how the Supreme Court's RVM ruling clarifies constitutional limits on religious corporations acquiring public land in the Philippines.
Social Media Misconduct and Attorney Disbarment: Balancing Free Speech and Professional Ethics
The Supreme Court disbarred a lawyer for posting a draft plunder complaint on Facebook, ruling that free expression does not justify violating the Code of Professional Responsibility.
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.
Fiscal Autonomy vs Accountability: PhilHealth Benefit Disallowances Upheld
The Supreme Court affirms COA disallowances of PhilHealth benefits, clarifying that fiscal autonomy does not mean absolute power over compensation.
Judicial Accountability: Dismissal-Level Penalties for Gross Ignorance of Law and Neglect of Duty
Supreme Court penalizes judge, clerk, and process server for procedural lapses in annulment and drug cases, affirming strict judicial accountability standards.
Accreditation of Political Parties: COMELEC's Authority and the Limits of Judicial Review
The Supreme Court upholds COMELEC's discretion in accrediting dominant minority parties, affirming that courts will not interfere absent grave abuse of discretion.
Due Process in Elections: COMELEC's Duty to Hear Conflicting Candidacy Claims
The Supreme Court affirms COMELEC's accreditation of dominant minority parties, clarifying that the Commission's rule-making power over political party accreditation is subject to constitutional limit
Conjugal Property Transfers After the Family Code: When a Spouse's Consent Is Required
The Supreme Court clarifies when a spouse's sale of conjugal property without consent is void or voidable, and the prescriptive period for challenging it.