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.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
Falsifying Time Records and Habitual Absenteeism in the Judiciary: A Lesson in Accountability
The Supreme Court disciplines court personnel for falsified DTRs and habitual absenteeism, reaffirming strict ethical standards in the judiciary.
Varicose Veins and Workers' Compensation: Proving the Link Between Work and Illness
Explaining the Supreme Court ruling in GSIS v. Tañedo on when varicose veins qualify for compensation under PD 626.
Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales
Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.
Abandonment Requires Clear Intent Protecting Employees From Unjust Dismissal
Philippine Supreme Court clarifies that abandonment of work requires clear intent to sever employment, not mere absence from work.
Attorney Disbarred for Gross Misconduct and Willful Disobedience to Court Orders
A lawyer's unauthorized use of a client's property for bail bonds, plus defiance of court orders, leads to disbarment.
When an Employer Fails to Provide Work: Constructive Dismissal in the Philippines
The Supreme Court explains when an employer's failure to give work assignments amounts to illegal constructive dismissal, and what workers must prove.
State's Right to Recover Public Funds: Prescription Does Not Run Against the Government
Supreme Court rules the government's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.
Expropriation and Just Compensation: Protecting Property Rights in Road Widening Projects
Learn how Philippine law protects property owners in expropriation cases, ensuring just compensation for land taken for road widening projects.
Syndicated Estafa Liability and Investor Protection Under Philippine Law
Supreme Court affirms syndicated estafa conviction under PD 1689, clarifying liability of corporate officers and investor protection.
Insanity Plea and Arson: When Killing Is Homicide, Not Murder, in Philippine Law
The Supreme Court explains the limits of the insanity defense, the proof needed for murder, and when arson is a separate crime.
Mastermind Liability When Inducement Leads to Robbery and Carnapping
When a mastermind induces others to commit robbery and carnapping, Philippine law holds them fully liable for all consequences.
Certiorari Filing Deadlines: The 60-Day Rule and Grave Abuse of Discretion
A dismissed employee's appeal was wrongly rejected by the Court of Appeals before the 60-day certiorari period lapsed—what this means for litigants.
Negligence in Notarial Practice: Revocation and Disqualification for Incomplete Certificates and Improper Reco
A notary's incomplete certificates and sloppy register entries led to perpetual disqualification from notarial practice and one-year suspension from law.
Protecting Contractors: Quantum Meruit and COA Disallowances in Government Projects
Supreme Court clarifies when contractors may recover from void government contracts under quantum meruit, and the limits of COA's audit powers.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter
Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.
Disbarment for Deceit and Unauthorized Notarization: Ethical Standards for Lawyers
Supreme Court affirms suspension and notarial disqualification for a lawyer who used falsified documents and notarized outside his jurisdiction.
Lawyer Suspended Two Years for Abandoning Client and Refusing to Return Fees
Supreme Court suspends Atty. Glenn Samson for two years for neglecting a client's case, refusing to return overpaid fees and documents, and ignoring IBP proceedings.
Falsification of Public Documents: Duty, Damage, and the Limits of Reliance
When does altering a date on a purchase order become falsification? The Supreme Court explains the limits of good-faith reliance for public officers.
Qualified Rape: Moral Ascendancy as Substitute for Force in Step-Parent Abuse
Step-parent moral ascendancy can substitute for force in qualified rape, as shown in People v. De Guzman.
Malicious Prosecution: Proving Malice and Bad Faith in Filing Administrative Complaints
Filing an administrative complaint is not automatically malicious prosecution. Learn what Philippine courts require to prove malice and bad faith.
Court Employees' Misappropriation of Funds: Administrative Liability and Penalties
Explore the Supreme Court's ruling on court employees found guilty of dishonesty and grave misconduct for misappropriating judiciary funds.
Public Use Prevails Over Private Claims in Road Right-of-Way Dispute
Supreme Court rules that road rights-of-way are public dominion property, and private claimants cannot demand just compensation for land never validly acquired.