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.
Senior Citizen Discount Tax Credit: Carry-Over Allowed Even Without Tax Due
Supreme Court rules 20% senior citizen discount is a tax credit, not deduction, and can be carried over when no tax is due.
Forestry Laws: Driver Liability and Knowledge in Illegal Logging Cases
Supreme Court ruling on truck driver liability for transporting undocumented lumber under the Revised Forestry Code, and how knowledge and conspiracy are proven.
Disqualification and Succession in Local Elections: The Sinsuat Case
Explaining the Supreme Court ruling on disqualification of winning candidates, ballot appreciation, and succession rules in Philippine local elections.
Fraud Voids Donations: Protecting Consent in Property Transfers
Philippine Supreme Court ruling on how fraud and misrepresentation invalidate donations, protecting illiterate donors' consent in property transfers.
Surety's Liability Survives Death of Principal Debtor: Stronghold Insurance v. Republic-Asahi
The Supreme Court rules that a surety's solidary liability under a performance bond is not extinguished by the death of the principal debtor.
Religious Freedom and Administrative Discipline: The Escritor Doctrine on Benevolent Neutrality
Explaining the Supreme Court's landmark ruling on religious freedom as a defense in administrative cases, and the compelling state interest test.
When a Judge's Contempt Power Becomes Grave Abuse of Authority
Supreme Court fines judge for citing a building operator in contempt over a switched-off circuit breaker, reaffirming limits on judicial contempt power.
Reconstitution of Titles: Verifying Authenticity and Protecting Property Rights
Philippine Supreme Court clarifies judicial reconstitution of lost titles under RA 26, emphasizing owner's duplicate authenticity and jurisdictional requirements.
Employer Liability When an Employee's Crime Becomes the Company's Debt
Philippine Supreme Court ruling on employer subsidiary liability for crimes committed by employees, and when companies must answer for employee misconduct.
Ombudsman's Power to Impose Administrative Penalties: Not Just a Recommendation
The Supreme Court clarifies that the Ombudsman can directly impose administrative penalties, not merely recommend them, under the Constitution and RA 6770.
Limits of Administrative Rulemaking: Can Implementing Rules Expand a Law's Scope?
The Supreme Court clarifies that implementing rules cannot expand a law's scope, upholding DepEd Order No. 1, Series of 2003.
Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect
A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.
Execution Pending Appeal in Election Cases: When "Good Reasons" Are Not Enough
The Supreme Court clarifies when execution pending appeal in election cases is allowed and why "good reasons" must be clearly established.
Seafarers Are Contractual Employees: What This Means for Benefits Claims
Supreme Court clarifies that seafarers are contractual, not regular, employees—affecting 13th month pay and disability benefits claims.
Maintaining Judicial Integrity: Understanding Misconduct of Court Personnel in the Philippines
A judge's P20,000 fine for issuing a search warrant without written searching questions shows why judicial competence matters.
Challenging NLRC Decisions: Judicial Review in Illegal Dismissal Cases in the Philippines
Learn how courts review NLRC rulings in illegal dismissal cases, and when factual findings may be overturned.
When Government Salaries Can Be Withheld: The Santiago COA Ruling
The Supreme Court clarifies when COA may withhold a government employee's salary for an alleged cash shortage, and when it cannot apply the withheld amounts.
Equitable Mortgage vs Absolute Sale: What Philippine Courts Look For
When is a deed of sale really a mortgage? The Supreme Court explains the rules on equitable mortgage in Cirelos v. Hernandez.
Employee Termination: Just Cause and Due Process Under Philippine Law
The Supreme Court clarifies the standards for valid employee termination in the Philippines, focusing on just cause and due process requirements.
Deficiency Judgments in Philippine Foreclosure: Can Banks Recover More After Auction?
Philippine Supreme Court clarifies when banks can collect deficiency after extrajudicial foreclosure of real estate mortgages.
Stare Decisis in Philippine Courts: How Prior Rulings Bind Future Cases
The Supreme Court applies stare decisis to bar relitigation of the Pepsi The decision demonstrates how prior rulings on the same controversy can bar subsequent claims and promote consistency in the ad
Unsigned Stipulations in Mortgages: Philippine Supreme Court Upholds Consent as Key
Philippine Supreme Court rules a mortgage stipulation inserted after signing without the mortgagor's consent is void ab initio.
Demand NOT Always Needed When Philippine Banks CAN Foreclose Without Prior Notice
Philippine Supreme Court clarifies when banks may foreclose without prior demand, and limits on preliminary injunctions against foreclosure.
Protecting Your Inheritance: Why Heirs' Consent Matters in Estate Partition
Learn how the Supreme Court protects heirs' inheritance rights in estate partition, and why an administrator's failure to follow the decedent's will amounts to extrinsic fraud.