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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
When a Trust Receipt Is Really a Loan: Acquittal in Estafa Cases
The Supreme Court acquits a corporate officer of estafa under the Trust Receipts Law, ruling that transactions the bank knew were not for resale are simple loans, not trust receipts.
Decree of Registration Prevails Over Tax Declarations in Land Ownership Disputes
Supreme Court ruling on why a decree of registration outweighs tax declarations and receipts in land ownership disputes.
When Can't a Party Change Legal Strategy on Appeal: Crisologo v. People
Supreme Court clarifies when corporate officers can be held personally liable on trust receipts, and the limits of changing legal theories on appeal.
Trust Receipts vs Ordinary Loans: When Debt Restructuring Does Not Erase Criminal Liability
Philippine National Bank v. Soriano clarifies when restructuring a trust receipt loan does not extinguish criminal liability for estafa under PD 115.
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.
Trust Receipts vs Loans: Distinguishing Obligations in Philippine Law
Philippine Supreme Court clarifies the distinction between trust receipts and loan obligations, and the legal consequences for banks and borrowers.
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.
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.
Trust Receipts vs Loan Agreements: When Misuse of Funds Is Not Estafa
The Supreme Court clarifies when a trust receipt arrangement is actually a simple loan, and why criminal liability for estafa does not follow.
Upholding Court Integrity: Dismissal for Grave Misconduct in Record Tampering
A clerk of court who overcharged filing fees and issued fake receipts faces dismissal, forfeiture of benefits, and criminal prosecution.
Withdrawal of Application Can Overcome Misrepresentation Claims in Overseas Employment
Philippine Supreme Court ruling on when a worker's withdrawal of application defeats claims of misrepresentation and non-issuance of receipts against recruitment agencies.
Trust Receipts and Estafa: What Philippine Businesses Should Know
Supreme Court clarifies probable cause standards in trust receipt violations under PD 115, safeguarding financial transactions in the Philippines.
Court Personnel Accountability: Dismissal for Fund Shortages and Dishonesty
Supreme Court affirms dismissal of court employee for P147,972.60 in fund shortages, missing receipts, and dishonest collection practices.
Breach of Trust Dismissal for Misappropriation of Public Funds in the Judiciary
Cash clerk dismissed for dishonesty and grave misconduct after tampering receipts and misappropriating over P600,000 in judiciary funds.
Clerks of Court Upholding Fiscal Responsibility and Public Trust in Handling Court Funds
A clerk of court fined for collecting transportation allowance without issuing official receipts, violating Rule 141 and Supreme Court Circular No. 26-97.
Mission Orders and Memorandum Receipts: When They Don't Replace a Firearms License
The Supreme Court clarifies that mission orders and memorandum receipts cannot substitute for a valid firearms license, even for confidential agents.
Substantial Compliance Prevails Upholding Justice Over Technicalities IN Appellate Procedure
SC rules substantial compliance with verification rules and corrects error on local business tax base—gross receipts, not gross revenue.
Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines
The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.
Gross Receipts TAX Final Withholding TAX Inclusion IN Bank Income 2
Trust Receipts AND Estafa When Does Failure TO PAY Constitute Criminal Liability
VAT Refund Claims: Why Purchase Invoices and Receipts Must Be Submitted
The Supreme Court held that summaries and CPA certifications cannot replace pre-marked purchase invoices and receipts in claims for refund of excess input VAT.
Gross Receipts Tax: Final Withholding Tax Included in Bank's Tax Base
Supreme Court rules 20% final withholding tax on bank passive income forms part of gross receipts for computing 5% gross receipts tax.