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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Challenging Real Property Tax Ordinances: Public Hearings and Publication Requirements
Learn how Philippine courts handle challenges to real property tax ordinances, including public hearing and publication requirements under the Local Government Code.
Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions
Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under the Local Government Code.
Pipeline Operators as Common Carriers: Tax Exemption Under the Local Government Code
Philippine Supreme Court ruling on whether pipeline operators qualify as common carriers exempt from local business taxes under the Local Government Code.
Pipeline Operator as Common Carrier: Tax Exemption Under the Local Government Code
Supreme Court rules pipeline operators are common carriers exempt from local business tax under Section 133(j) of the Local Government Code.
Navigating Barangay Governance: The Powers and Limits of Local Leagues
The Supreme Court clarifies that the Liga ng mga Barangay may create additional officer positions beyond those listed in the Local Government Code.
Retroactivity of Disqualification: When Prior Misconduct Bars Future Elections
Philippine Supreme Court ruling on whether Section 40(b) of the Local Government Code applies retroactively to disqualify candidates removed from office before 1992.
Understanding Recall Elections Limitations AND Implications IN THE Philippines
The Supreme Court clarifies the one-year ban on recall elections and what "regular local election" means under the Local Government Code.
Fugitive From Justice: Understanding Disqualification in Philippine Elections
The Supreme Court clarifies what "fugitive from justice" means for election disqualification under the Local Government Code.
Filling Vacancies in Local Government: A Guide to Appointments in the Philippines
Who appoints replacements for vacant local council seats? The Supreme Court clarifies the rules under the Local Government Code.
Reelection Does Not Condon Prior Misconduct When Removal Is Already Final
Removal becomes final despite refusal to accept service; reelection cannot cure disqualification under Section 40(b) of the Local Government Code.