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.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Quitclaims Are They Always a Bar to Future Claims? Tagle v. Court of Appeals
Quitclaims do not automatically bar labor claims. Know when waivers are valid and when courts will set them aside.
Piercing the Corporate Veil When Tax Avoidance Becomes Evasion
The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Electrocution and Liability: Negligence and Damages in Philippine Law
A Supreme Court ruling on electric cooperative liability for electrocution, negligence, and damages under Philippine law.
Missed Deadlines Dismissed Justice Understanding Motions FOR Reconsideration IN Philippine Labor Cases
Philippine Supreme Court ruling on NLRC rules: supplemental motions for reconsideration filed beyond 10 days are barred.
Who Bears the Burden of Proof in Philippine Labor Disputes Over Unpaid Wages
A look at Ropali Trading v. NLRC, where the Supreme Court clarified who must prove payment of wages and commissions in labor cases.