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 a MOA Becomes a Binding Contract: Lessons from a Property Sale Dispute
A Supreme Court ruling clarifies when a Memorandum of Agreement becomes a binding contract of sale, and why parties cannot later disavow it.
Forged Donation Municipality Liable FOR Taking Private Land Without Just Compensation
Supreme Court rules a municipality must pay just compensation when it builds a road on private land under a forged deed of donation.
Forged Signatures and Municipal Liability: Just Compensation for Illegally Constructed Roads
When a municipality builds a road on private land based on a forged deed, the owner may be entitled to just compensation rather than removal of the road.
Official Duty vs Corruption: The Limits of Anti-Graft Law in BFP Mutual Aid Cases
Supreme Court clarifies when a public officer's withholding of funds is official duty, not graft, in BFP mutual aid case.
Investment Prudence and SSS Officials' Liability in Stock Purchase Decisions
Supreme Court clarifies when SSS officials may be held liable for investment decisions, applying the prudent man standard under the SSS Law.
Eminent Domain and Prior Rights: Resolving Land Disputes in Infrastructure Projects
Philippine Supreme Court ruling on contract rights, port operations, and jurisdictional issues in infrastructure disputes.
Public Officer Liability: Good Faith Defense in Anti-Graft Cases
Supreme Court acquits PPA terminal manager in Section 3(e) case, clarifying the limits of criminal liability for public officers acting in good faith.
Supreme Court Clarifies Good Faith Defense in PDAF NGO Contract Irregularities
SC ruling clarifies when failure to conduct public bidding in PDAF-funded NGO projects constitutes grave misconduct versus simple misconduct.
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: Dishonesty and Neglect in Handling Court Funds
Supreme Court rules on liability of government officers for disallowed funds, emphasizing good faith and diligence in public service.
Renewable Energy Incentives Registration IS KEY TO VAT Zero Rating
Philippine Supreme Court clarifies that renewable energy producers must register with the DOE to enjoy VAT zero-rating on power sales.
Inter-Company Loans and VAT: When Interest Income Is Not Taxable
Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.
Confiscation of Property: Balancing Government Authority and Due Process Rights
Explore how the Supreme Court balances state power to recover ill-gotten wealth against constitutional due process and prescription rights.
VAT Refund Claims: The Mandatory 120+30 Day Rule in the Philippines
Philippine Supreme Court affirms that the 120+30 day rule for VAT refund claims is mandatory and jurisdictional. Learn the deadlines and exceptions.
When a Revenue Officer Lacks Authority: The LOA Requirement in Tax Audits
Philippine Supreme Court explains why a new Letter of Authority is required when tax investigations are reassigned to another revenue officer.
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.
Accreditation of Government Service After Retirement: The CSC v. Annang Rule
Retired government workers cannot seek accreditation of prior contract-of-service work. The Supreme Court explains the rule and its limits.
The Limits of Fiscal Autonomy: PhilHealth’s Authority to Grant Employee Benefits
The Supreme Court rules that PhilHealth's fiscal autonomy is not absolute; employee benefits must have clear legal basis or face disallowance.
Jurisdictional Boundaries Defining Regulatory Authority Over Gaming Operations in Economic Zones
Supreme Court clarifies limits of judicial courtesy, territorial jurisdiction, and regulatory authority over gaming operations in economic zones.
Agency Coupled With Interest Irrevocability AND Protection OF Third Party Rights IN Lease Agreements
Explaining when an agency coupled with interest becomes irrevocable, protecting the agent's rights and third-party interests in lease agreements.
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
Balancing Local Authority and National Mining Rights: The Luisito Marty Case
A mayor's refusal to issue mining permits tested the line between local autonomy and national mining law. The Supreme Court's ruling explained.
Executive Privilege vs Legislative Oversight: The Senate v. Medialdea Ruling
The Supreme Court dismissed the Senate's petition against the October 2021 Memorandum barring executive officials from Blue Ribbon hearings, citing premature filing.
Upholding Decorum: Court Employee Dismissed for Gross Misconduct and Insubordination
The Supreme Court dismissed a court stenographer for repeated gross misconduct and insubordination, underscoring strict decorum standards for judiciary personnel.