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.
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.
Barangay Conciliation Residency Requirements FOR Filing Court Cases IN THE Philippines
Understand the residency requirements for barangay conciliation before filing court cases in the Philippines, explained through a recent Supreme Court ruling.
Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority
The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.
Production Assessment Fees: Water Districts Must Prove Harm Before Charging Deep Well Users
Water districts can't impose production fees on deep well users without a board finding of financial harm. Here's what the Supreme Court ruled.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Union Dues Increase: Supreme Court Requires Strict Compliance for Agency Fees
The Supreme Court ruled that increased union agency fees require strict compliance with Labor Code approval and documentation requirements.
Rape Conviction Affirmed: Contextual Testimony Enough to Prove Carnal Knowledge
The Supreme Court affirms a rape conviction, holding that a victim's contextual testimony can sufficiently establish carnal knowledge even without explicit anatomical detail.
Perfecting an Appeal: Why Timely Payment of Fees Is Critical in Philippine Courts
Learn why timely payment of appellate docket fees is mandatory in Philippine courts and how failure to perfect an appeal can be fatal to a case.
Conflicting Medical Reports: When a Seafarer Gets Full Disability Benefits
Philippine Supreme Court rules on conflicting company doctor reports, entitling seafarer to full permanent disability benefits under POEA-SEC.
When Fit-to-Work Assessments Prevail: Seafarer Disability Claims Under POEA-SEC
Philippine Supreme Court clarifies when a company-designated physician's fit-to-work declaration prevails over a seafarer's chosen doctor in disability claims.
Self-Defense vs. Criminal Intent: Proving Guilt Beyond Reasonable Doubt in Homicide Cases
Philippine Supreme Court ruling clarifies when self-defense fails and how treachery qualifies killing as murder, not homicide.
Credibility of Rape Victim's Testimony Overcomes Delay and Apparent Inconsistencies
Supreme Court explains why a rape victim's delayed report and acceptance of money do not destroy her credibility.
Circumstantial Evidence in Rape with Homicide Cases: Proving Guilt Beyond Reasonable Doubt
How the Supreme Court upheld a rape-with-homicide conviction based solely on circumstantial evidence, and what this means for Philippine criminal prosecutions.
Fair Compensation in Land Reform: Upholding Valuation Standards in Agrarian Disputes
The Supreme Court clarifies that courts must follow DAR valuation formulas in agrarian reform cases, not subjective judgments.
Balancing Development and Ecology: The Imperative of Environmental Impact Assessments in Reclamation Projects
The Supreme Court underscores the mandatory nature of environmental impact assessments and consultations in reclamation projects, balancing development with ecological protection.
Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts
The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
Parental Authority vs Incest: Upholding Conviction in Qualified Rape Cases
Supreme Court affirms qualified rape conviction of father, ruling that a father's moral ascendancy substitutes for force and resistance in incestuous rape.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Intrafamilial Trust Betrayed Convicting A Father FOR Qualified Rape Despite Familial Proximity
The Supreme Court affirms a father's conviction for qualified rape of his minor daughter, ruling that familial proximity and the presence of sleeping relatives do not negate the crime.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
From Rice Fields to Fair Value: Determining Just Compensation in Agrarian Reform
When PD 27 lands remain unpaid at RA 6657's passage, just compensation follows RA 6657, not the old decree.