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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Diminution of Benefits: Government Employee Compensation and PCSO Board Authority
SC ruling on PCSO allowances disallowed by COA: board authority limits, non-diminution of benefits, and officer liability explained.
Upholding Fiscal Responsibility: The Limits of PCSO's Authority in Granting Employee Benefits
The Supreme Court affirms COA's disallowance of PCSO employee benefits, clarifying limits on board authority and liability rules.
Offshore Gaming Taxation: The Supreme Court on Philippine Tax Authority Limits
The Supreme Court upheld the constitutionality of taxing Philippine Offshore Gaming Operators, clarifying the limits of Philippine tax authority over POGOs.
Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority
Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.
Supreme Court Strikes Down BIR Rule on Bank Expense Allocation
The Supreme Court voided Revenue Regulations No. 4-2011 for overstepping BIR authority and violating taxpayers' right to choose accounting methods.
Executive Power vs Legislative Authority: The Immigration Overtime Pay Dispute
A look at Tendenilla v. Purisima, where the Supreme Court upheld the executive's shift from airline-funded overtime to a 24/7 government-funded schedule.
Public Office as Public Trust: Lessons from the Deputy Ombudsman Administrative Case
The Supreme Court's ruling against a former Deputy Ombudsman clarifies the administrative offenses of neglect, misconduct, and abuse of authority.
Pcso Benefits Disallowed Navigating Compensation Laws AND THE Limits OF Corporate Authority
Navigating Power Rate Hikes: Consumer Rights and the ERC's Role in the Philippines
The Supreme Court clarifies the ERC's authority over power rate adjustments and consumer protections in automatic generation cost recovery.
Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
Navigating Administrative Discipline in Philippine Courts: Understanding the Boundaries of Authority
A Supreme Court ruling clarifies the limits of a clerk of court's authority to approve leave applications and the proper framework for disciplining court personnel.
Mastering Tax Assessments: The Timeliness and Validity of Protests in the Philippines
Learn how the Supreme Court protects taxpayers' due process rights when BIR reassigns revenue officers mid-audit without a new Letter of Authority.
Understanding Apparent Authority: How Corporate Actions Bind Agreements in the Philippines
The Supreme Court explains when a corporation is bound by an officer's acts under the doctrine of apparent authority.
Understanding Separation Benefits and Liability Insights From a Landmark Philippine Supreme Court Ruling
A Supreme Court ruling clarifies when employee benefits are lawful, who bears liability for unauthorized disbursements, and the limits of board authority.
IPRA Jurisdiction Limits: NCIP Authority and Final Judgments in Ejectment Cases
Supreme Court clarifies NCIP jurisdiction under IPRA applies only when both parties belong to the same indigenous cultural community.
Judicial Authority and Bank Liquidation: Understanding the Limits of Court Intervention
A Supreme Court ruling clarifies when judges overstep their authority in bank liquidation proceedings, and the consequences of doing so.
Just Compensation in Agrarian Reform: Lessons from a Landmark Philippine Case
A Philippine lawyer's suspension highlights the rules on just compensation, finality of judgments, and the limits of DARAB authority.
Prosecutorial Authority and Criminal Jurisdiction: The Villa Gomez Doctrine
The Supreme Court clarifies when a prosecutor's lack of authority to file an Information affects a trial court's jurisdiction over a criminal case.
Understanding the Authority of Administrative Committees in Employee Dismissals: Insights from a Landmark Phil
Learn how Philippine courts define the authority of administrative committees in employee dismissal cases through key Supreme Court rulings.
Understanding Qualified Rape When Parental Authority Turns Criminal
Qualified rape under Philippine law occurs when a parent commits rape against a child. Learn the legal rules, penalties, and practical implications.
Homeowners Associations and the Limits of Authority in Intra-Association Disputes
Explore how Philippine law defines the authority of homeowners associations in internal disputes, and the legal boundaries they must observe.
Can the DENR Secretary Cancel a Mining Agreement Without MGB Recommendation? The Awayan Doctrine
The Supreme Court clarifies the DENR Secretary's independent authority to cancel mining agreements without prior MGB recommendation, resolving a key procedural question.
Navigating Tax Assessments: The Validity of Letters of Authority in the Philippines
Learn when a BIR Letter of Authority becomes invalid, the 30-day and 120-day rules, and how the Supreme Court ruled in AFP General Insurance.
Limits of Compensation Authority in Government Corporations: Insights from SSS v. COA
The Supreme Court clarifies when GOCCs may grant employee benefits without presidential approval, and when officers may be excused from refunding disallowed amounts.