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.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Possession Is Prima Facie Evidence: Understanding Fencing Under Philippine Law
The Supreme Court explains how mere possession of stolen goods can convict a person of fencing under PD 1612, and clarifies the proper penalty.
Grave Misconduct in Government Service: When Dismissal Is the Only Penalty
Supreme Court reinstates dismissal of immigration officer for extortion and grave misconduct, ruling first offense cannot mitigate penalty.
Breach of Public Trust: Accountability for Mismanagement of Judiciary Funds
Supreme Court rules on accountability of judges and court personnel for tampered receipts and overwithdrawals from judiciary funds.
Faulty Notarization Foils Contract Cancellation: Buyer Entitled to Refund Under Maceda Law
When a developer's notice of cancellation fails notarial requirements, the contract remains valid and the buyer may claim refunds under the Maceda Law.
Court Employees' Misappropriation of Funds: Administrative Liability and Penalties
Explore the Supreme Court's ruling on court employees found guilty of dishonesty and grave misconduct for misappropriating judiciary funds.
When Business Closure Is Valid: Employer Prerogative vs. Employee Security
The Supreme Court explains when a company may validly close operations and terminate employees, and how workers can challenge the closure.
Probable Cause Required Before Customs Seizure: Commissioner of Customs v. Singson
Philippine Supreme Court rules customs forfeiture requires probable cause first, not mere suspicion or certification.
Sheriffs Duty to Remit Payments and Execute Writs Promptly: Mahusay v. Gareza
A sheriff who withholds collected payments and delays writ execution faces dismissal. The Supreme Court's ruling in Mahusay v. Gareza explained.
When Is Rice Smuggling SC Clarifies Forfeiture Rules FOR Vessels AND Cargoes
Supreme Court clarifies when rice shipments and vessels may be forfeited for smuggling, requiring probable cause and lawful importation proof.
Redemption of Foreclosed Property: Full Payment Required, Good Intent Not Enough
Philippine Supreme Court clarifies that redeeming a foreclosed property requires full payment of the redemption price within the one-year period, not just partial payments or good intentions.
VAT Refund Claims: Strict Deadlines and Proper Documentation Required
Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.
Breach of Public Trust: Dismissal for Misappropriation of Court Funds
Supreme Court affirms dismissal of clerk of court who used judiciary funds for personal expenses, underscoring public trust.
Malversation Through Falsification: Upholding Accountability in Philippine Public Office
A BIR agent's conviction for malversation through falsification shows how Philippine courts penalize public fund misappropriation and enforce restitution.
VAT Liability and Contractual Stipulations: Lessons from Mendiola v. Commerz Trading
Philippine Supreme Court clarifies who bears VAT liability when a contract shifts tax burden—and who must pay the BIR.
Court Cash Clerk Dismissed for Dishonesty and Misconduct in Handling Judiciary Funds
Supreme Court affirms dismissal of court cash clerk for misappropriating judiciary funds through falsified official receipts, citing public trust principles.
Accountability in Public Office: Understanding Malversation of Public Funds in the Philippines
The Supreme Court explains the elements of malversation of public funds and why restitution does not erase criminal liability for accountable officers.
Court Personnel Dismissed for Misconduct and Mishandling of Public Funds
Supreme Court dismisses clerk of court for P3.1M fund shortages, affirms strict accountability for judicial personnel handling public funds.
Piercing the Corporate Veil: When Stockholders Become Liable for Corporate Debts in the Philippines
Philippine Supreme Court clarifies when stockholders may be held personally liable for corporate debts, including unpaid subscriptions and the trust fund doctrine.
VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines
Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.
Breach of Trust: Dismissal for Dishonesty and Grave Misconduct in Philippine Courts
A clerk of court's falsified receipts and unreported collections led to dismissal for dishonesty and grave misconduct in this Philippine Supreme Court ruling.
Proof of Service in Philippine Courts: Why Proper Documentation Matters
Learn how the Supreme Court's ruling on court fund mismanagement underscores the importance of proper documentation and accountability in Philippine courts.
Clerk of Court Dismissed for Mishandling Court Funds: A Lesson in Accountability
The Supreme Court ruled on the severe consequences for clerks of court who mishandle judiciary funds, emphasizing their duty as custodians of public money.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.