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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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.
When a Tax Audit Lacks Authority: The LOA Requirement in Philippine Tax Investigations
Philippine Supreme Court ruling on why BIR revenue officers need a valid Letter of Authority to conduct tax audits, and what happens when reassignments bypass this requirement.
Prohibition Denied When Government Contracts Become Fait Accompli
Supreme Court rules prohibition cannot stop an already completed government contract, and clarifies legal standing rules for citizen suits.
Standby Letters of Credit vs Counter-Bonds: Safeguarding Preliminary Attachments in Philippine Litigation
A standby letter of credit cannot substitute a counter-bond to discharge a preliminary attachment under Rule 57, per the Supreme Court.
Chain of Custody Doubt in Drug Cases Leads to Acquittal
Supreme Court acquits drug suspect after prosecution fails to prove every link in the chain of custody, stressing the need for complete witness testimony.
Novation Requires Unequivocal Terms: Asian Construction vs Mero Structures
Philippine Supreme Court clarifies when letters between parties create novation, and when an obligation remains unchanged.
Navigating Disability Claims: Why Comprehensive Medical Assessments Matter for Seafarers
A Supreme Court ruling on seafarer disability benefits highlights why complete, final medical assessments are crucial in maritime compensation claims.
Mastering Tax Assessments: The Timeliness and Validity of Protests in the Philippines
Learn how the Supreme Court protects taxpayers' due process rights when BIR reassigns revenue officers mid-audit without a new Letter of Authority.
Illegal Discharge of Firearm: Key Lessons from a Philippine Supreme Court Case
Philippine Supreme Court clarifies that firing a gun without intent to kill is still a crime, even without bullet holes or injury.
Navigating Seafarers' Rights to Disability Benefits in the Philippines: Key Lessons from Blue Manila v. Jamias
Learn how the Supreme Court protects seafarers' disability claims when company doctors fail to give complete medical assessments.
Deceptive Resignation: Protecting Employees From Employer Misrepresentation in Termination
When employers force resignation letters through false promises, the Supreme Court may treat it as illegal dismissal. Learn the safeguards.
Robbery Under Philippine Law: When Taking and Intent to Gain Are Complete
The Supreme Court in Poquiz v. People clarifies when robbery is consummated—the moment of taking, not recovery. Learn the elements and practical implications.
Court Employee Liability for Unauthorized Pamphlet Distribution: A.M. No. 2019-11-SC
A Supreme Court employee was held liable for conduct prejudicial to the best interest of the service for facilitating unauthorized pamphlet distribution to justices' offices. Learn the rules.
Navigating Tax Assessments: The Validity of Letters of Authority in the Philippines
Learn when a BIR Letter of Authority becomes invalid, the 30-day and 120-day rules, and how the Supreme Court ruled in AFP General Insurance.
Proper Search Procedures in Drug Possession Cases: Insights from Quilet v. People
The Supreme Court acquits a drug possession convict due to irregular strip search, flawed marking, and missing witnesses under RA 9165.
Understanding the Difference Between Tax Assessments and Compliance Notices in the Philippines
The Supreme Court clarifies why not all BIR notices are tax assessments, and what this means for taxpayers facing compliance letters.
Illegal Drug Sales in the Philippines: When Is the Transaction Complete?
The Supreme Court clarifies what completes an illegal drug sale under RA 9165, a key ruling for buy-bust operations and criminal defense.
Understanding Demurrers to Evidence: When Can You Challenge the Prosecution's Case
A demurrer to evidence lets an accused challenge the prosecution's case. But denial cannot be attacked via certiorari, as Espinosa v. Sandiganbayan shows.
Notarization Is Not Routine: Lessons from a Lawyer’s Suspension for Notarial Misconduct
A lawyer was suspended for notarizing documents without verifying identities and letting secretaries notarize. Learn the rules and duties.
Quantum Meruit and Government Contracts: Reclaiming Payment for Completed Projects
The Supreme Court allows payment for completed government projects even without a written contract, applying quantum meruit to prevent unjust enrichment.
Ante-Nuptial Agreements: Waiving Rights to Property Acquired During Marriage
Philippine Supreme Court clarifies how ante-nuptial agreements with complete separation of property can waive claims over properties acquired during marriage.
Employer Liability and Proving Negligence in Employee Conduct: The Ondevilla Case
The Supreme Court clarifies employer liability rules, constructive dismissal, and retirement age in Ondevilla v. Colegio de San Juan de Letran.
Voluntary Resignation vs Illegal Dismissal: Protecting Employee Rights in the Philippines
Philippine Supreme Court clarifies when resignation letters and quitclaims are invalid, protecting employees from forced resignations and illegal dismissal.
Upholding Integrity: Disciplinary Action for Unauthorized Notarization and Aiding Unlawful Practice of Law
A lawyer who notarizes without a commission and lets a non-lawyer sign court pleadings faces a five-year suspension and permanent notarial bar.