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.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Security Guards Duty to Accept Assignments vs Constructive Dismissal
When does a security guard's floating status become constructive dismissal? The Supreme Court clarifies the rule in Exocet v. Serrano.
Good Faith vs Actual Knowledge: Resolving Land Disputes in the Philippines
Philippine Supreme Court ruling on finality of judgments, petitions for relief, and banks' duty of diligence in land mortgage disputes.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
Duplicate Originals as Evidence: When Photocopies Are Admissible in Philippine Courts
Philippine Supreme Court clarifies when duplicate originals are admissible evidence, reversing the Court of Appeals' exclusion of invoices in a collection case.
Res Judicata in Corporate Rehabilitation: Final Judgments Bar Relitigation
Explore how the Supreme Court applied res judicata to bar relitigation of an approved corporate rehabilitation plan, ensuring finality.
When a Trial Court Loses Jurisdiction: Double Jeopardy and Void Orders in Quiambao v. People
The Supreme Court explains when a dismissal order is void for lack of jurisdiction and why double jeopardy does not attach to a null judgment.
No Certificate, No Appeal: Strict Rule on Non-Forum Shopping in Labor Cases
The Supreme Court affirms that a certificate of non-forum shopping is mandatory for NLRC appeals, and procedural rules will not be relaxed for unmeritorious claims.
Customs Authority Prevails Jurisdiction Over Goods IN THE Subic Freeport Zone
Supreme Court affirms Bureau of Customs' exclusive jurisdiction over seizure cases in the Subic Freeport Zone.
Breach of Trust as Just Cause for Termination: Protecting Employer Confidence
When an employee's dishonesty erodes the employer's trust, dismissal may be justified under Article 282 of the Labor Code.
Upholding Search Warrants in Copyright Infringement Cases: Balancing Rights and Due Process
The Supreme Court clarifies when courts may quash search warrants in software piracy cases, and when they must uphold them.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
Forged Signatures and Good Faith in Philippine Land Ownership
Philippine Supreme Court ruling on forged deeds, buyer good faith, and protecting land ownership rights.
Treble Costs Under Rule 65: When Courts May Penalize Frivolous Petitions
The Supreme Court clarifies that treble costs under Rule 65 are discretionary, requiring clear justification, not automatic penalties.
The Duty of Disclosure: Honesty in Seafarer Employment Contracts
A Supreme Court ruling on how concealing a pre-existing illness in a seafarer's PEME can bar disability claims, even when the 3-day reporting rule is excused.
Pre-Trial Representation: When a Special Power of Attorney Is Required
Learn why the Supreme Court requires a Special Power of Attorney for pre-trial representation, and how lacking one can lead to default.
Real Party in Interest: Who Can Sue in Philippine Courts
The Supreme Court clarifies the real party in interest rule in G.R. No. 205179, explaining who may properly bring suit.
When Labor Officials Cannot Appeal: The Real Party-in-Interest Rule
A Supreme Court ruling clarifies that quasi-judicial officers like the Labor Secretary cannot appeal adverse appellate decisions, reinforcing judicial detachment.
Amending Lease Contracts: Upholding Written Agreements and Preventing Unjust Enrichment
Philippine Supreme Court ruling on lease amendments, judicial admissions, and why unjust enrichment claims fail when a lessee violates the contract.
Due Process in Termination: Employer's Duty to Ensure Fair Hearing and the Scope of Nominal Damages
Supreme Court clarifies employers' duty to observe procedural due process in dismissals and the proper basis for awarding nominal damages.
Upholding Employee Rights NPC Employees Entitled TO Separation PAY Despite Corporate Restructuring
Supreme Court rules NPC illegally dismissed employees entitled to separation pay, backwages despite corporate restructuring under EPIRA.
Termination Due to Illness in the Philippines: Balancing Employer Rights and Employee Protection
The Supreme Court clarifies when employers may validly terminate employees due to disease, and the procedural due process required under Philippine labor law.
Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC
The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.
Counterclaims Survive Independent Adjudication After Complaint Dismissal
The Supreme Court clarifies that dismissing a complaint does not automatically kill the defendant's counterclaim, which may proceed independently.