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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Finality of Judgments: No Recomputation After Decision Becomes Executory
A final labor ruling cannot be recomputed or increased. Learn the finality rule and its exceptions from De Ocampo v. RPN-9.
Voiding Land Sales: The Public Land Act's Five-Year Prohibition and Reversionary Rights
When can a land sale be voided under the Public Land Act? Learn the five-year prohibition rule, reversion, and in pari delicto exceptions.
Overcoming Finality When Courts CAN Correct Void Judgments
When can a final judgment be recalled? This case explains the exceptions to the immutability rule.
The 120-Day Rule and Equitable Estoppel in VAT Refund Claims
Understand the 120-day VAT refund rule, its exceptions, and how equitable estoppel protects taxpayers who filed judicial claims early.
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
Consignation Without Tender of Payment: A Cautionary Tale on Judicial Deposits
Philippine Supreme Court clarifies that judicial deposit requires prior tender of payment unless exceptions apply, in Del Carmen v. Sabordo.
VAT Refund Claims: Prescriptive Periods and Jurisdictional Requirements Explained
Learn the strict deadlines for VAT refund claims under Section 112 NIRC, including the 120+30 day rule and its exceptions.
When Can the State Be Sued: Sovereign Immunity Rules in the Philippines
Philippine law on sovereign immunity explained: when the state can be sued, exceptions to the rule, and practical guidance.
Navigating VAT Refund Timelines: The Mandatory 120-30 Day Rule and Equitable Exceptions
Understand the mandatory 120+30 day rule for VAT refund claims in the Philippines, its jurisdictional nature, and the equitable exceptions recognized by the Supreme Court.
Untimely Tax Refund Claims: The 120+30 Day Rule Is Mandatory and Jurisdictional
The Supreme Court clarifies that VAT refund claims must follow the 120+30 day rule under (D) of the NIRC, with limited exceptions.
Belated Appeal in Criminal Cases: Finality of Judgment and the Right to Appeal
A belated notice of appeal in a criminal case results in finality of judgment. This article explains the rules and exceptions.
Writ of Possession After Foreclosure: When a Purchaser's Right Is Absolute
Philippine Supreme Court explains when a foreclosure sale purchaser may demand a writ of possession and when exceptions apply.
Motion for Reconsideration Before Certiorari: The Novateknika Rule
Philippine courts require a motion for reconsideration before filing certiorari. Learn the rule, its exceptions, and why it matters.
VAT Refund Deadlines: San Roque Doctrine on the 120-Day Rule and Judicial Claims
The Supreme Court's San Roque ruling clarifies the mandatory 120-day period for VAT refund claims and its exceptions.
Finality of Judgments: Why Second Motions for Reconsideration Are Not Allowed in Philippine Courts
Philippine courts generally bar second motions for reconsideration. Learn the rule, its exceptions, and why finality matters.
Finality of Judgments: Understanding Immutability and Exceptions in Philippine Law
The Supreme Court clarifies the doctrine of finality of judgments and its exceptions in a labor case involving illegal dismissal and retirement.
Final Judgment Rule: When Court Decisions in Property Disputes Become Immutable
The final judgment rule makes court decisions in property disputes final and executory. Learn the exceptions and practical implications.
Public Officials Held Accountable: Strict Compliance With Procurement Laws
Mayor convicted for violating procurement rules and anti-graft law; personal canvass exceptions demand strict compliance.
Finality of Judgment: The Immutability Principle and Its Exceptions in Philippine Law
A Supreme Court ruling explains why a final judgment cannot be altered, even if erroneous, and what this means for litigants.
Joint Adoption Requirement for Married Couples Under Philippine Law
Philippine law requires married couples to adopt jointly. Learn the rule, its exceptions, and why a spouse's mere consent is not enough.
When Attorney Negligence Binds the Client: Appeal Deadlines and the Limits of Leniency
A missed appeal memorandum deadline cost respondents their case. The Supreme Court clarifies when counsel's negligence binds the client and when exceptions apply.
Perfecting Appeals: Understanding Timeliness and Exceptions in Philippine Law
Philippine Supreme Court explains why appeal deadlines are mandatory and jurisdictional, and when exceptions may apply.
Parol Evidence Rule and Oral Agreements in Lease Contracts: Key Lessons from Amoncio v. Benedicto
When can oral agreements modify a written lease? The Supreme Court explains the parol evidence rule and its exceptions.
Writ of Possession in Foreclosure: Ministerial Duty vs Equitable Considerations
When can a court refuse to issue a writ of possession after foreclosure? The Supreme Court clarifies the ministerial duty rule and its exceptions.