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.
Hierarchy of Courts in Certiorari Petitions: Lessons from Nacionales v. Solde-Annogui
The Supreme Court reaffirms the hierarchy of courts doctrine, requiring certiorari petitions to start at the RTC, not the High Court.
Right to Information vs. Exam Confidentiality: The Antolin-Rosero Ruling
The Supreme Court balances the right to information against exam confidentiality in Antolin-Rosero v. PRC, a landmark 2021 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.
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.
Unfair Competition as a Continuing Offense: What the Petron v. Yao Ruling Means
The Supreme Court clarifies when selling counterfeit goods is a continuing offense, affecting jurisdiction and prosecution strategy.
SALN Violations and Perjury: Prescriptive Periods Explained
Learn the prescriptive periods for SALN violations and perjury in the Philippines, based on the Supreme Court's ruling in the Germar case.
Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions
The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Civil Registry Corrections: R.A. 9048 vs. Rules 103 and 108 Explained
Learn when to use R.A. 9048 versus Rules 103 and 108 for correcting civil registry entries, based on the Bartolome ruling.
Venue in Estafa Cases: Where Does a Bouncing Check Crime Occur?
The Supreme Court clarifies that in estafa cases involving bouncing checks, venue lies where the check was issued and dishonored, not where negotiations occurred.
Quasi-Delict Claims Need No Reservation: Supreme Transport Ruling Explained
Philippine Supreme Court clarifies that quasi-delict counterclaims may proceed without reservation in criminal cases, subject only to the ban on double recovery.
Late Evidence and the Judicial Affidavit Rule: Lara's Gift v. PNB General Insurers
The Supreme Court clarifies when trial courts may admit late evidence and supplemental judicial affidavits under the Judicial Affidavit Rule.
Revival of Judgment: Why It Must Be Filed with the RTC, Not the Court of Appeals
The Supreme Court clarifies that actions to revive a judgment must be filed with the Regional Trial Court, not the Court of Appeals.
Proving Filiation After Death: The Strict Rules on Inheritance Claims
Philippine law sets strict evidence rules for proving filiation after a parent's death. Learn what the Supreme Court requires in inheritance disputes.
Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
MERALCO Rate Case: Supreme Court Upholds ERC’s Shift to Performance-Based Regulation
Supreme Court affirms ERC’s shift to PBR for setting MERALCO rates, barring collateral attacks on administrative regulations.
Quieting Title vs. Annulment of Title: Key Lessons from Guntalilib v. Dela Cruz
The Supreme Court clarifies when a quieting-of-title action is actually an annulment of title, and why substance prevails over form.
Falsification of Private Documents: Where Venue Lies Under Philippine Law
Philippine Supreme Court clarifies that venue for falsification of private documents is where the falsification occurred, not where the document was used.
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.
Habeas Corpus and Child Custody: Where to File and When a Court Has Jurisdiction
The Supreme Court clarifies that a habeas corpus writ for child custody is enforceable across the entire judicial region, not just the city where filed.
Certiorari as a Remedy: Challenging Small Claims Court Decisions in the Philippines
Can a final small claims decision be challenged? The Supreme Court clarifies when certiorari under Rule 65 is the proper remedy.
Venue in Civil Cases: Real Party in Interest's Residence Governs, Even for Plaintiffs Abroad
Philippine venue rules: when a plaintiff resides abroad, the case must be filed where the defendant resides—not where the attorney-in-fact lives.
Administrative Jurisdiction in the Philippines: Ombudsman, PAGC, and the CSC Appeal Route
A 2011 Supreme Court ruling clarifies concurrent jurisdiction among anti-graft bodies and why appeals must go to the CSC first.