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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Investment House Liability When Financial Intermediaries Fail
When a Philippine investment house places client funds with a borrower that fails, who bears the loss? The Supreme Court clarifies liability in Abacus v. Tabujara.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified
Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.
Right to Preliminary Investigation: When the Ombudsman's Failure to Serve the Complaint Violates Due Process
The Supreme Court rules that withholding the complaint affidavit during preliminary investigation violates the accused's constitutional right to due process.
Moral Ascendancy in Incestuous Rape Cases: Conviction Based on Victim's Testimony
Supreme Court affirms incestuous rape conviction, holding a father's moral ascendancy substitutes for force or intimidation, and clarifies limits on multiple convictions.
Retirement Benefits Ensuring Justices Receive Salary Adjustments Post Retirement
Circumstantial Evidence Suffices Rape Conviction Upheld Despite Victims Unconsciousness
The Supreme Court affirms a rape conviction based on circumstantial evidence, ruling that a victim rendered unconscious need not provide direct testimony of the act.
Parental Betrayal Conviction FOR Trafficking Children IN Cybersex Operations
Supreme Court affirms life sentences for parents who forced their minor children into cybersex and prostitution under RA 9208.
Tax Credit Transfers: Protecting Transferees in Good Faith and Upholding Due Process
The Supreme Court shields innocent transferees of tax credit certificates from reassessment, affirming due process in tax collection.
Unlawful Detainer: Proving Tolerance Is Key to a Successful Ejectment
Philippine Supreme Court explains why owners must prove tolerance to win an unlawful detainer case, and what happens when they fail.
Ancestral Land Rights Prevail: Registration Allowed Despite Forest Reserve Status
Supreme Court rules ancestral lands occupied since time immemorial may be registered even if located inside a forest reserve, applying IPRA Law.
Upholding Watershed Preservation When Ancestral Land Claims Clash With Environmental Protection In Baguio
The Supreme Court rules that pending ancestral land claims do not justify injunctions against demolition in the Busol Watershed, prioritizing environmental preservation.
Regular Employment in Poultry Farms: Length of Service and Necessity of Work
Supreme Court clarifies when maintenance workers in poultry farms become regular employees under Philippine labor law.
When the Court Reduces a Lawyer's Fine: Mitigating Circumstances in Philippine Ethics Cases
In Domingo v. Revilla, the Supreme Court cut a disbarred lawyer's P100,000 ethics fine to P50,000 after he cited illness, remorse, and loss of livelihood.
Government Employee Benefits: BIR Authority and the Limits of Compromise
The Supreme Court rules on BIR's power to tax government employee benefits and the limits of taxing allowances under RMO No. 23-2014.
Breach of Public Trust: Dishonesty in Government Service and Its Consequences
Explaining how the Supreme Court upheld dismissal for dishonesty when a government official misused fuel for personal vehicles, and why length of service cannot excuse grave offenses.
Loss of Trust and Confidence as Just Cause: Balancing Employer Rights and Due Process in Termination Cases
The Supreme Court clarifies when loss of trust and confidence justifies dismissal, and when employers still owe employees procedural due process.
Navigating Local TAX Protests THE Crucial Steps FOR A Successful Refund Claim
Barangay Dispute Resolution Lawyers Barred From Lupon Appearances
The Supreme Court clarifies that lawyers cannot appear before the Lupon Tagapamayapa, preserving the informal, conciliatory character of barangay justice.
Upholding Integrity in Notarial Duty: Consequences of Improper Acknowledgment in Philippine Law
The Supreme Court suspends a notary public for notarizing a deed without the seller's husband personally appearing—a reminder that notarization is never a routinary act.
From Murder TO Homicide THE Crucial Role OF Evidence IN Establishing Qualifying Circumstances
Due Process in Attorney Discipline: The Right to Fair Opportunity to Defend
The Supreme Court reminds us that even in disbarment cases, a lawyer must be given a fair opportunity to defend.
SLAPP Defense Not Available in Domestic Violence Cases: Protecting Due Process and Preventing Abuse of Remedie
Supreme Court rules SLAPP defense applies only to environmental cases, not domestic violence cases under RA 9262.
Protecting Childhood: Upholding Conviction in Statutory Rape Cases Based on Victim Testimony
The Supreme Court affirms a statutory rape conviction, holding that a child victim's credible testimony alone suffices to prove carnal knowledge.