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.
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.
SEC Approval Needed to Trade Securities: SC Clarifies Probable Cause in Securities Fraud
Supreme Court clarifies when SEC approval is needed to trade securities and the limits of probable cause review in securities fraud cases.
Upholding Notarial Duties: Consequences for Negligence in Document Notarization
A notary's failure to verify documents and record notarizations leads to commission revocation and disqualification in this Philippine Supreme Court ruling.
Treachery Defined: The Element of Surprise in Philippine Murder Law
A Supreme Court ruling explains what makes a killing treacherous under Philippine law—and why sudden, unexpected attacks qualify as murder.
Protecting Press Freedom: Actual Malice and Libel in Public Interest Reporting
A Philippine Supreme Court ruling on actual malice, qualified privilege, and libel in reporting on public officials' conduct.
Procedural Due Process in Administrative Cases: When a Show Cause Memorandum Suffices
The Supreme Court clarifies when a show cause memorandum satisfies procedural due process in administrative disciplinary proceedings against government employees.
When Business Closure Is Valid: Employer Prerogative vs. Employee Security
The Supreme Court explains when a company may validly close operations and terminate employees, and how workers can challenge the closure.
Conspiracy and Rape: When Bystanders Become Co-Principals in Group Sexual Assault
Explaining the Supreme Court ruling that a person who aids or abets rape through acts like recording or preventing rescue can be liable as a co-principal.
Eminent Domain and Just Compensation: Valuing Land Beyond BIR Zonal Valuation
Philippine Supreme Court clarifies that BIR zonal values are mere guides, not binding limits, in determining just compensation for expropriated property.
Unexplained Wealth and SALN Dishonesty: When Assets in Children's Names Count
Explains when hidden assets in children's names count as SALN dishonesty and why grave misconduct requires a direct link to official duties.
SALN Dishonesty and Concealed Assets: De Castro v. Field Investigation Office
Supreme Court ruling on SALN dishonesty, concealed assets in children's names, and why omission amounts to grave administrative offense.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Senior Citizen and PWD Discounts: Police Power, Not Unconstitutional Taking
The Supreme Court upholds the 20% discount for senior citizens and PWDs as a valid exercise of police power, not an unconstitutional taking of property.
Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules
The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.
Project Employees Remain Non-Regular Despite Repeated Rehiring: Herma Shipyard Case
Supreme Court clarifies that project employees performing necessary tasks and repeatedly rehired do not automatically become regular employees.
Agrarian Reform Reclassification As Farmlot Subdivision Does NOT Exempt Land From CARP Coverage
Supreme Court rules that reclassifying agricultural land as a farmlot subdivision before CARP does not exempt it from agrarian reform coverage.