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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Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods

Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.

Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling

Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.

Supreme Court Upholds Conviction for Large-Scale Illegal Recruitment and Estafa

The Supreme Court affirms a conviction for large-scale illegal recruitment and estafa, clarifying penalties and the liability of unlicensed recruiters.

Rescission of Contract to Sell: Your Rights to Refunds and Interest in the Philippines

Philippine Supreme Court ruling on contract to sell rescission clarifies buyer's right to refund of installments and interest payments.

Union Dues and Attorney's Fees: Protecting Employee Rights in Collective Bargaining

The Supreme Court clarifies when attorney's fees can be charged to union members and the strict rules on check-off deductions.

Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits

Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.

Corporate Authority in Property Sales: Why Board Approval Matters in the Philippines

A corporate officer cannot sell company land without board approval. Learn the due diligence steps to protect your property transaction.

Illegal Recruitment and Estafa: When Overseas Job Promises Turn Into Fraud

A look at how Philippine courts treat illegal recruitment and estafa when unlicensed recruiters defraud aspiring overseas workers.

Absolute vs Conditional Sale Understanding Philippine Real Estate Contracts

Learn the key differences between absolute and conditional sales in Philippine real estate, and what the Supreme Court says about buyer and seller rights.