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.

Showing 2548 of 187 articles for receipts

Defective Vehicle Refund and Manufacturer Liability Under the Consumer Act

Supreme Court ruling clarifies consumer refund rights for defective vehicles and manufacturer liability under RA 7394, with administrative fines reinstated.

Malversation and Falsification: What the Cabarios Acquittal Means for Public Officials

The Supreme Court's Cabarios ruling clarifies the proof needed to convict public officials of malversation and falsification of public documents.

Spousal Liability for Debts in the Philippines: The Zapanta Case Explained

When can one spouse be held liable for the other's debts? The Supreme Court's ruling in Zapanta v. Rustan clarifies the rules on family property liability.

Estafa by Deceit in Property Sales: Lessons from Dulay v. People

The Supreme Court's ruling in Dulay v. People clarifies estafa by deceit in property transactions and the buyer's duty to verify ownership.

When Property Division Follows a Void Marriage: Philippine Supreme Court Guidance

Philippine Supreme Court clarifies property division rules after void marriages, protecting parties' rights and ensuring equitable outcomes.

Property Ownership and Possession: Lessons from a Philippine Supreme Court Ruling

A Philippine Supreme Court ruling clarifies ownership, possession, and the role of tax declarations in property disputes.

Cable TV Franchise Tax: What the New Vision Ruling Means for Operators

The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.

When Lawyer Silence Becomes Negligence: The Duty to Communicate with Clients

The Supreme Court clarifies that a lawyer-client relationship can exist without a written contract, and silence can amount to professional negligence.

Double Jeopardy and Demurrer to Evidence: What People v. Baja Means for Philippine Criminal Cases

A granted demurrer to evidence is an acquittal. The Supreme Court explains why further prosecution is barred by double jeopardy.

Consumer Refunds for Defective Products in the Philippines: What the Law Says

Learn when you can demand a refund or replacement for defective products under the Consumer Act and the Mazda v. Caruncho ruling.

DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling

The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.

Quasi-Delict Liability After a Vehicular Accident: Lessons from Laza v. Standard Insurance

The Supreme Court clarifies when a driver is negligent in a collision, the rules on vicarious liability, and what it takes to overturn factual findings on appeal.

Understanding the Timely Filing of Appeals: A Crucial Lesson From Philippine Land Disputes

The Supreme Court clarifies the 30-day appeal period in tax disputes, using a land dispute analogy to explain finality and jurisdiction.

Lessee Reimbursement for Improvements: The Bermon Marketing Case

Learn when lessees can claim reimbursement for improvements under Article 1678 and how contract terms can waive that right.

Reassignment Orders and Insubordination: What Public Employees Must Know

Public employees must comply with reassignment orders even while appeals are pending. The Supreme Court clarifies the limits of insubordination.

The Fiduciary Duty of Banks in Loan Accounting: A Guide to Metrobank v. Cruz

The Supreme Court affirms that banks owe clients a fiduciary duty to keep accurate loan records and render full accounting, beyond any internal retention policy.

Understanding Estafa and Falsification: Insights From a Landmark Philippine Supreme Court Case

A disbarment case clarifies the evidentiary standard for lawyer discipline and the role of a Special Power of Attorney in signing judicial affidavits.

Prescription Period for Oral Contracts: What Creditors and Debtors Must Know

The Supreme Court clarifies the six-year prescription period for oral contracts and why timely action is critical for creditors and debtors.

Just Compensation in Agrarian Reform: Lessons from Land Bank v. Hilado

The Supreme Court clarifies when courts may deviate from DAR valuation formulas in agrarian reform just compensation cases.

Construction Arbitration in the Philippines: Finality of CIAC Awards and Judicial Review Limits

Philippine courts defer to CIAC arbitral findings absent fraud or corruption. Learn the limits of judicial review in construction disputes.

When a Surety Bond Must Be Honored: Cellpage v. Solid Guaranty Explained

The Supreme Court clarifies when a surety is liable despite no written principal contract, and how bank errors affect obligations.

Direct Bribery in the Philippines: Key Lessons from Mangulabnan v. People

Direct bribery explained through a landmark Supreme Court case: elements of the crime, evidentiary standards, and practical lessons for public officers.

Unlawful Detainer: Proving Prior Possession in Land Disputes

The Supreme Court clarifies how prior physical possession is proven in unlawful detainer cases, using judicial admissions and documentary evidence.

Malicious Mischief in Property Disputes: What the Supreme Court Said

The Supreme Court clarifies when destroying property in a dispute becomes malicious mischief, and why claims of ownership do not justify taking the law into one's own hands.