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.
Tax Refund Claims: Timely Filing and the Commissioner's Inaction
The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.
Tax Refund Claims: Filing on Time Beats Waiting for BIR Action
Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.
Quo Warranto and Dishonesty: How a Final Administrative Finding Can Block Execution
The Supreme Court explains when a final finding of dishonesty can stop execution of a quo warranto judgment and the limits of the de facto officer doctrine.
Executing a Labor Judgment Does Not Bar Certiorari: Due Process in Labor Disputes
Forced compliance with a writ of execution does not waive an employer's right to challenge a labor ruling via certiorari, the Supreme Court held.
Negligence in Notarial Duties Upholding Public Trust in Legal Documents
A notary's failure to properly record notarized documents leads to suspension and revocation of commission, underscoring the public trust in notarization.
CNA Incentive Disallowance Upholds the Primacy of MOOE in Government Spending
The Supreme Court affirms COA's disallowance of CNA Incentive paid from EAO savings, clarifying that only MOOE may fund such incentives.
Lawyer Suspended 3 Years for Neglect and Misappropriation of Client Funds
Supreme Court suspends lawyer for 3 years for failing to transfer client's property titles for 8 years and misusing P170,000 in client funds.
Misrepresenting MCLE Compliance: Supreme Court Suspends Lawyer for Three Years
The Supreme Court suspended a lawyer for three years for falsely claiming MCLE exemptions in court pleadings, reinforcing ethical duties.
When GSIS Rules Fail: The Publication Requirement and the Limits of Agency Power
The Supreme Court nullified GSIS PPG No. 171-03 for lack of publication, reaffirming that legislative rules need notice and effectivity.
Notarial Law Personal Appearance Requirement and Consequences of Non-Compliance
The Supreme Court explains why personal appearance before a notary public is mandatory, and the penalties for violating the 2004 Rules on Notarial Practice.
Upholding Notarial Duty Consequences FOR Incomplete AND Improperly Executed Documents
A notary public who notarized deeds with missing signatures and absent parties faces suspension and commission revocation, as ruled by the Supreme Court.
Attorney Suspended for Disobeying Court Orders: Abellanosa v. COA and NHA
The Supreme Court suspended a lawyer for five years for repeatedly ignoring lawful court directives, underscoring lawyers' duty to obey court orders.
Treachery Defined: How Sudden Attacks Elevate Homicide to Murder
The Supreme Court explains treachery as a qualifying circumstance in murder, using a 2019 stabbing case to illustrate sudden, unexpected attacks.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Speedy Disposition of Cases: Balancing Rights and Due Process in Anti-Graft Proceedings
The Supreme Court clarifies when the speedy disposition clock starts in Ombudsman cases, distinguishing fact-finding from preliminary investigation.
Sugar Restitution Absence of Funds and Government's Obligation to Sugar Producers
Explore the Supreme Court's ruling on sugar restitution when funds are absent, and the government's duty to sugar producers under Philippine law.
Upholding Police Accountability: Grave Misconduct and the Limits of Procedural Technicalities in Administrativ
A police officer dismissed for grave misconduct fails to overturn his dismissal as the Supreme Court affirms that procedural rules on appeals must be strictly followed.
Unlawful Detainer: The Imperative of Alleging Tolerance in Ejectment Suits
Philippine Supreme Court ruling on why tolerance must be alleged in unlawful detainer cases to establish jurisdiction.
VAT Exemption for Agricultural Cooperatives: Protecting Farmers' Collective Interests
The Supreme Court affirms VAT exemption for agricultural cooperatives, protecting farmers' collective interests in sugar production and sales.
Quantum Meruit and Government Contracts: Fair Compensation for Completed Projects
When can a contractor recover payment from the government without a written contract? The Supreme Court explains quantum meruit.
Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record
A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.
Seafarer Death Benefits Proving Work Relatedness After Contract Termination
Philippine Supreme Court clarifies when seafarers' heirs can claim death benefits for illnesses manifesting after contract expiry.
Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses
Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.
Calendar Days vs. Working Days: How Suspensions Are Counted for Philippine Government Employees
The Supreme Court clarifies that suspensions for government employees are served in calendar days, including weekends and holidays, not working days.