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.
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VAT Refund for Tourists Upheld: Equal Protection and Tax Classification Explained
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection or tax uniformity.
Judiciary Employees and Private Business: Maintaining Public Trust in Philippine Courts
Why Philippine court employees cannot engage in private business, explained through a 2008 Supreme Court ruling on a clerk of court's lending venture.
Cutting Trees on Private Land: When Is a Permit Required in the Philippines?
Philippine law requires a DENR permit even for cutting trees on private land. Learn the rules from a Supreme Court ruling.
Public Funds, Private Gain: Unpacking the Unconstitutional Levy on Fertilizer Sales
The Supreme Court struck down a fertilizer levy that funneled public funds to a private company, reaffirming that taxes must serve a public purpose.
Abandonment in Agricultural Tenancy: When Hiring Help Costs Cultivation Rights
Philippine Supreme Court ruling on when a tenant's surrender of cultivation to another amounts to abandonment and loss of tenancy rights.
Burden of Proof in Tax Refund Claims: Taxpayers Must Provide Sufficient Evidence
Philippine Supreme Court ruling on Atlas Consolidated Mining clarifies that taxpayers claiming VAT refunds must present complete documentary evidence.
Loan vs Malversation: When Public Funds Become Private After Ownership Transfer
When does public money stop being public? The Supreme Court clarifies how a loan transfers ownership and defeats malversation charges.
Lease Agreements: VAT Liability and Inflation Adjustments Clarified
Supreme Court clarifies when lessors may pass on VAT and adjust rent for inflation under lease contracts.
Moral Conduct on Trial: Upholding Ethical Standards in the Judiciary
Court personnel face dismissal for immoral conduct. This case shows why private morality matters for public trust in the judiciary.
When Can the Sandiganbayan Try a Private Citizen? Serana v. Sandiganbayan
A UP student regent was charged with estafa over P15 million in public funds. The Supreme Court ruled the Sandiganbayan had jurisdiction over her and her private co-accused.
Void Donation Private Instrument Insufficient FOR Transferring Real Property Under THE OLD Civil Code
Proving Agricultural Tenancy Claims: Lessons from De Jesus v. Moldex Realty
The Supreme Court explains the six elements of agricultural tenancy and why mere cultivation does not make one a tenant.
Supervisory Employees and Overtime Pay: The Limits of Benefit Preservation in Philippine Labor Law
The Supreme Court clarifies when overtime pay is a preserved benefit for supervisory employees under Article 100 of the Labor Code.
Infrastructure Projects and Injunctions: Balancing Public Interest and Private Rights
Explore how the Supreme Court applied PD 1818 to protect government infrastructure projects from injunctions, using the Manila-Cavite Toll Expressway case.
Judicial Misconduct and Immorality: When a Judge's Private Acts Breach Public Trust
When a judge's private behavior crosses the line into immorality, the Supreme Court can dismiss him from the bench—even without a criminal conviction.
Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities
When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.
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.
Judicial Integrity: When a Judge Must Inhibit From a Case
A judge who hears a criminal case where his wife is the private complainant violates judicial conduct rules and must pay a fine.
Private or Public? COA Audit Authority Over Animal Welfare Societies
When is a corporation created by special law a government entity subject to COA audit? The Supreme Court clarifies the test.
Eminent Domain vs Land Titles: When Government Delay Fortifies Private Property Rights
Supreme Court ruling on how government delay in paying just compensation and registering expropriated land strengthens private landowners' Torrens titles.
When Private Individuals Cannot Be Charged Under Section 3(g) of the Anti-Graft Law
Explaining Go v. Sandiganbayan: why private persons cannot be charged with conspiracy under Section 3(g) of RA 3019.
Lawyer Disbarred for Accepting Private Cases and Fees While in Government Service
Supreme Court disbars PAO lawyer for taking private cases and attorney's fees, violating ethical rules and deceiving a client.
Disbarment for Government Lawyers: Ethical Standards and Public Trust
A PAO lawyer's disbarment for accepting private cases and fees while in government service, and for deceiving a client.
Willful Failure to Pay Just Debts: A Court Employee's Suspension and the Standard for Judicial Personnel
A Supreme Court employee's suspension for failing to pay a just debt shows how private conduct can affect public office and judicial integrity.