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.
Nuisance Candidates: Genuine Intention vs Political Viability in Philippine Elections
Supreme Court clarifies that lack of nationwide support or political machinery is not a ground to declare a candidate a nuisance under Section 69 of the Omnibus Election Code.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Non-Delegation Doctrine Shields Indigenous Rights in Mining Agreements
Supreme Court voids mining compliance certificate signed under invalid delegation, protecting Mamanwa Tribes' ancestral domain rights.
Judicial Clemency Requires Remorse and Reformation, Not Just Time Served
The Supreme Court denies a dismissed judge's plea for judicial clemency, ruling that genuine remorse and reformation are indispensable requirements.
VAT Refund Claims: The Window Period Exception to the 120-Day Rule
Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.
Tax Assessment Validity: Waivers and Due Dates Under Scrutiny
The Supreme Court nullified BIR deficiency assessments for First Gas Power due to defective waivers and missing due dates, clarifying prescriptive period rules.
Prescription in Tax Assessments: Waivers Must Be Strictly Compliant for Validity
Waivers of the tax prescription period are strictly construed. Missing the BIR's date of acceptance voids them, and assessments without due dates fail.
Corporate Opportunity Doctrine: Directors Cannot Take Business Deals for Themselves
Supreme Court clarifies when corporate directors breach their duty of loyalty by taking business opportunities meant for the corporation.
Agrarian Dispute vs Ejectment: Who Has Jurisdiction Over Land Disputes in the Philippines
The Supreme Court clarifies when forcible entry cases over agricultural lands belong to the courts or the DARAB.
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.
Customs Jurisdiction and Forum Shopping in Importation Disputes
Supreme Court clarifies CTA jurisdiction over customs seizure cases and when forum shopping does not apply in importation disputes.
Protecting the Environment: The Writ of Kalikasan and Environmental Impact Assessments
The Supreme Court explains how the writ of kalikasan protects the right to a balanced ecology and why Environmental Impact Statements are crucial.
Freedom of Expression vs Obscenity: The Limits of Local Ordinances in the Philippines
The Supreme Court explains when courts may review local anti-obscenity ordinances and why facial challenges face strict limits.
Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines
The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.
Supreme Court Upholds Mandatory SOCE Filing Deadline, Balances Rule of Law with Equity
The Supreme Court ruled COMELEC gravely abused discretion in extending the SOCE filing deadline, but applied the operative fact doctrine.
Understanding Retroactive Application of Regulatory Resolutions Impact on Electric Cooperatives in the Philipp
This article explains the Supreme Court's ruling on the 120-day period for VAT refund claims and how BIR Ruling No. DA-489-03 affects electric cooperatives and taxpayers.
Navigating Dishonesty in Public Service: Understanding the Consequences and Upholding Integrity
Supreme Court ruling on court employee dismissed for dishonesty via impersonation in civil service exam, and lessons for public servants.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Understanding the Timely Filing of Appeals: A Crucial Lesson From Philippine Land Disputes
The Supreme Court clarifies the 30-day appeal period in tax disputes, using a land dispute analogy to explain finality and jurisdiction.
Voluntary Arbitrator Appeals: The 15-Day Rule After Reconsideration
Philippine Supreme Court clarifies the appeal period for voluntary arbitrator decisions—15 days after denial of reconsideration, not 10.
Navigating Eminent Domain and Franchise Rights: The Battle Over Electricity Distribution in Iloilo City
The Supreme Court upheld the constitutionality of expropriation provisions in R.A. 11212, allowing MORE Power to acquire PECO's distribution system in Iloilo City.
LIVE'S vs LEVI'S: Supreme Court Rules on Trademark Confusion and Cancellation
The Supreme Court cancelled the LIVE'S trademark registration, ruling it confusingly similar to LEVI'S under the Dominancy Test.
Residency Rules for Local Candidates: When Incumbency Defeats a Domicile Transfer Claim
The Supreme Court cancels a governor's COC for false residency declaration, clarifying when an incumbent mayor cannot claim a new domicile.
Lawyer Disbarred for Borrowing From Client and Using Fake Title
A Supreme Court ruling shows how a lawyer's loan from a client, fake title, and bounced check led to disbarment.