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.

Showing 4972 of 191 articles for computation

Speedy Disposition of Cases: When Delay in Ombudsman Proceedings Becomes Inordinate

The Supreme Court clarifies when delay in Ombudsman investigations violates the constitutional right to speedy disposition of cases.

Minimum Wage Law Exemption: Employers Must Apply and Prove Payment

Employers cannot claim minimum wage exemption without applying to the Regional Board; payrolls must be original to prove payment.

Just Compensation for Agrarian Reform: Valuing Land Under RA 6657

Philippine Supreme Court clarifies how courts must value agrarian reform land under RA 6657, not just market price.

Conflicting Court Decisions: The Imperative of Case Consolidation in Philippine Law

When court decisions conflict, consolidation becomes necessary. This article explains the rules and practical implications for litigants in the Philippines.

GSIS Policy Invalidity: Publication Requirement for Rules Affecting Retirement Benefits

Supreme Court ruled GSIS issuances affecting retirement benefits must be published to be valid, affirming retiree's right to original appointment computation.

When GSIS Rules Fail: The Publication Requirement and the Limits of Agency Power

The Supreme Court nullified GSIS PPG No. 171-03 for lack of publication, reaffirming that legislative rules need notice and effectivity.

Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax

Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.

Speedy Disposition of Cases: Balancing Rights and Due Process in Anti-Graft Proceedings

The Supreme Court clarifies when the speedy disposition clock starts in Ombudsman cases, distinguishing fact-finding from preliminary investigation.

Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record

A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.

Law Firm Partnerships Have Legal Personality: Saludo v. PNB Explained

The Supreme Court clarifies that law firm partnerships are juridical entities with legal personality, separate from their partners.

RA 10951 Penalty Adjustments Apply Even After Final Judgment: The Elbanbuena Case

The Supreme Court allows reopening final judgments to apply RA 10951's reduced penalties, remanding cases to trial courts for recomputation.

Finality of Judgment vs Supervening Events: Computing Backwages and Separation Pay in Illegal Dismissal Cases

Learn how Philippine courts compute backwages and separation pay when reinstatement becomes impossible due to supervening events after judgment finality.

Electricity Disconnection: Utility's Duty to Inspect and Provide Notice

When can a distribution utility disconnect electric service? The Supreme Court clarifies the duty to inspect meters and give proper notice.

Possession Is Prima Facie Evidence: Understanding Fencing Under Philippine Law

The Supreme Court explains how mere possession of stolen goods can convict a person of fencing under PD 1612, and clarifies the proper penalty.

Just Compensation Under CARP: Balancing DAR Formulas and Fair Market Value

Supreme Court clarifies when courts may deviate from DAR valuation formulas in agrarian reform just compensation cases.

Denial of Child Support as Economic Abuse Under RA 9262: Key Lessons from Melgar v. People

The Supreme Court rules that withholding child support is economic abuse under RA 9262, even without proof of psychological anguish.

Sales Commissions Are Wages: Supreme Court Ruling on Unpaid Commissions and Unauthorized Deductions

Sales commissions are wages under Philippine law. Learn what the Supreme Court ruled on unpaid commissions and unauthorized car plan deductions.

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.

Faulty Notarization Foils Contract Cancellation: Buyer Entitled to Refund Under Maceda Law

When a developer's notice of cancellation fails notarial requirements, the contract remains valid and the buyer may claim refunds under the Maceda Law.

Piercing the Corporate Veil: When Courts Hold Individuals Accountable for Corporate Wrongdoing

Explaining the Supreme Court's ruling in California Manufacturing v. Advanced Technology System on when courts may pierce the corporate veil and apply legal compensation.

Construction Delays and Liquidated Damages: Defining Substantial Completion in Philippine Law

Philippine Supreme Court clarifies when liquidated damages stop accruing in construction delays—actual substantial completion, not projections, matters.

Construction Contracts Default Rules and Unjust Enrichment in Equipment Leases

Philippine Supreme Court clarifies default rules on minimum contract amounts, quantum meruit, and unjust enrichment in construction equipment lease disputes.

Protecting Children Upholding Stiffer Penalties for Child Abuse Under R.A. 7610

The Supreme Court affirms a conviction for child abuse under R.A. 7610, clarifying that physical abuse of a child is penalized more heavily than ordinary physical injuries.

Appeal Dismissed Understanding Questions OF LAW VS Questions OF Fact IN Summary Judgments

The Supreme Court clarifies the distinction between questions of law and fact in appeals from summary judgments, and the proper remedy.