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.
Due Process in Tax Assessments: Strict Adherence to Notice Requirements
The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.
Psychological Incapacity: Proving Marital Nullity Through Totality of Evidence
The Supreme Court clarifies how totality of evidence, including expert testimony, can establish psychological incapacity under Article 36 of the Family Code.
Just Compensation in Expropriation: Lessons from the NGCP v. Gaite Ruling
The Supreme Court clarifies how courts determine just compensation in eminent domain cases, emphasizing verifiable data over speculative land reclassifications.
Counsel Negligence and Strict Procedural Rules: PNB v. Spouses Victor
Supreme Court affirms strict 60-day period for petitions for relief, holding clients bound by counsel's negligence absent clear abandonment.
SALN Compliance Opportunity to Correct Errors Prevents Haphazard Prosecution
Supreme Court acquits public official of SALN violation, ruling that the review and compliance procedure under RA 6713 must precede prosecution.
Judicial Admission Can Prove Lack of Firearm License in Illegal Possession Cases
Supreme Court ruling: an accused's own admission in court can prove lack of a firearm license, without needing a PNP certification.
Mining Rights vs Indigenous Rights: Prior Consent Is Paramount for MPSA Renewal
Supreme Court rules FPIC and NCIP certification are mandatory for MPSA renewal, protecting indigenous peoples' ancestral domain rights.
Holdover Appointments and Compulsory Retirement: Key Lessons from Atty. Montenegro v. COA
Learn how the Supreme Court ruled on salaries for public servants who continue working past compulsory retirement without CSC approval.
Illegal Dismissal of Pregnant Employee: SPID Corp. v. Ballesteros Explained
The Supreme Court affirmed that dismissing a pregnant employee without substantial evidence is illegal, reinforcing due process in Philippine labor law.
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.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Unreasonable Searches Evidence Inadmissible When Police Exceed Warrant Scope
When police exceed a search warrant's scope and violate Section 21, seized evidence becomes inadmissible, potentially leading to case dismissal.
Reconstitution of Title Requires Strict Compliance and Proof of Existence
Philippine Supreme Court ruling on reconstitution of lost titles: strict compliance with RA 26 and proof of title existence required.
Graft and Conspiracy: When Private Individuals Become Publicly Liable
Explore the Supreme Court ruling on splitting government contracts and conspiracy liability in procurement under RA 9184.
Overcoming the Presumption in Seafarer Disability Claims and Employer Responsibilities in the Philippines
Philippine Supreme Court clarifies the disputable presumption of work-relatedness in seafarer disability claims, and the mandatory third-doctor referral rule.
Accountability Prevails Public Officials Held Civilly Liable Despite Acquittal In Illegal Funds Transfer Case
Acquittal in a criminal case does not erase civil liability. The Supreme Court explains why public officials must still answer for negligent handling of public funds.
Psychological Incapacity in Philippine Marriages: The Claur Case Explained
The Supreme Court clarifies psychological incapacity as a legal concept in nullifying marriages, applying the Tan-Andal guidelines.
CBA-Protected Benefits: When Management Prerogative Cannot Override the Collective Bargaining Agreement
Philippine Bank of Communications v. PBCOMEA: benefits written into a CBA cannot be unilaterally changed by management without union participation.
Naturalization in the Philippines: Strict Compliance Required, Even for Refugees
Philippine naturalization demands strict compliance with all legal requirements, as shown by a recent Supreme Court ruling denying a refugee's citizenship application.
Upholding Academic Freedom: Supreme Court Limits State Control Over Law School Admissions
The Supreme Court strikes down the PhiLSAT requirement as an unconstitutional intrusion on law schools' academic freedom to admit students.
The 240-Day Rule Protecting Seafarers' Rights to Full Disability Benefits in the Philippines
Philippine Supreme Court clarifies the 120/240-day rule for seafarers' disability claims, explaining when full permanent total disability benefits are due.
Psychological Incapacity as Annulment Ground in the Philippines After Tan-Andal
Understand psychological incapacity as an annulment ground under Article 36, Family Code, as clarified by Tan-Andal and applied in Halog v. Halog.
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.
Employee Dismissal in the Philippines: Due Process and Substantial Evidence Requirements
Philippine Supreme Court clarifies that employers must prove just cause with substantial evidence and follow procedural due process when dismissing employees.