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.
PEZA Exempt From Local Property Taxes: Key SC Ruling Explained
The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.
Good Faith vs Due Diligence: Unmasking the Innocent Purchaser Doctrine
The Supreme Court clarifies that buyers of registered land must go beyond the title when circumstances raise suspicion. Learn the limits of the innocent purchaser defense.
Beyond the Document: When the Best Evidence Rule Doesn't Apply in Philippine Law
The Best Evidence Rule only applies when a document's terms are in issue—not its existence. Learn from a 2013 Supreme Court ruling.
When a Lawyer Buys the Client's Land: Breach of Fiduciary Duty in Property Acquisition
A lawyer who bought property his clients had already purchased breached his fiduciary duty. The Supreme Court explains why.
Land Sale Contracts in the Philippines: Ensuring Object Certainty and Navigating Legal Heirs
A Supreme Court ruling on forged land sales, object certainty, and the rights of legal heirs in Philippine property disputes.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
Simulated Sales: When Continued Possession Trumps a Deed of Sale
Philippine Supreme Court ruling on simulated sales: continued possession and tax payments can nullify a deed of absolute sale.
Real Property Tax Sales: Ensuring Proper Notice to Delinquent Owners
The Supreme Court clarifies the notice requirements for tax delinquency sales under P.D. 464, emphasizing strict compliance with statutory notice rules.
Proving Land Ownership in the Philippines: Tax Declarations and Cadastral Surveys in Quieting Title Cases
Learn how tax declarations, cadastral surveys, and possession determine ownership in Philippine land disputes, based on a Supreme Court ruling.
Possession vs. Paper Title: When Long-Term Possession Trumps a Certificate of Title
The Supreme Court explains when decades of open, exclusive possession can defeat a registered title in Philippine property disputes.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
Tax Declaration vs. Deed of Sale: Proving Land Ownership in the Philippines
A tax declaration annotation is not proof of land ownership. Learn what documents legally establish title under Philippine law.
Motion for Reconsideration Before Sandiganbayan: No Hearing Required for Finality
A Sandiganbayan decision is not final until it properly resolves a motion for reconsideration—even if the motion was not set for hearing.
Equitable Mortgage vs Pacto de Retro Sale: Philippine Real Estate Security Rules
Philippine Supreme Court clarifies when a deed of sale with right to repurchase is actually an equitable mortgage, protecting borrowers from losing property.
Overlapping Land Titles: Registration Date and Reconstitution Validity in Philippine Property Law
Philippine Supreme Court clarifies how courts resolve conflicting land titles, weighing registration dates, reconstitution validity, and evidence of ownership.
Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines
The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.
Sale vs Promise to Sell: When Ownership Passes in Real Estate Deals
Philippine Supreme Court clarifies the difference between a contract of sale and a promise to sell, and when ownership actually transfers to the buyer.
Equitable Mortgage vs. Pacto de Retro Sale: When a "Sale" Is Really a Loan
Philippine law presumes certain "sales with right to repurchase" are equitable mortgages, protecting borrowers from unfair lending arrangements.
Spanish Land Titles in the Philippines: P.D. 892 and Why They No Longer Prove Ownership
Spanish-era land titles lost their force under P.D. 892. Learn the registration deadline, the San Pedro ruling, and what evidence now counts.
Condonation Doctrine: Can Re-Elected Officials Be Disciplined for Prior Misconduct
Philippine Supreme Court ruling on whether re-election condones prior administrative misconduct of local elective officials.