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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Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement
Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.
Situs of Service Determines Income Tax Liability for Nonresident Aliens in the Philippines
Philippine Supreme Court rules that for nonresident aliens, income tax depends on where services are actually rendered, not where the payor resides.
Attorney Accountability in the Philippines: Upholding Client Trust and the Duty to Deliver Legal Services
A lawyer who accepts a client's money must render competent legal service or return the fees—the Supreme Court explains why.
The Price of Delay: Judicial Efficiency and the Right to Speedy Justice in the Philippines
The Magna Financial Services v. Colarina case clarifies the limits of Article 1484 remedies and the importance of timely judicial action.
Blood AS A Public Resource Upholding THE National Blood Services ACT AND ITS Phase OUT OF Commercial Blood Banks
Quantum Meruit Recovery for Services Without a Formal Contract
Philippine Supreme Court ruling on recovering payment for services rendered without a written contract, explained in plain language.
Lawyer Advertising Balancing Professional Dignity With Public Access TO Legal Services
The Supreme Court clarifies the line between lawyer advertising and professional dignity, balancing public access to legal services with ethical standards.
VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency
Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.
Lawyer Suspended for Misusing Client Funds and Failing to Deliver Agreed Services
A lawyer was suspended for six months for misappropriating client funds and failing to appear in administrative hearings. Learn the ethical rules.
Attorney's Fees: How Philippine Courts Determine Reasonable Compensation for Legal Services
Philippine Supreme Court explains how courts determine reasonable attorney's fees under Rule 138 and the Code of Professional Responsibility.
Judicial Ethics Upholding Impartiality AND Efficiency IN Court Services
Attorneys Fees Upholding A Lawyers Right TO Payment Despite Contract Termination
Philippine Supreme Court ruling on attorney's fees, contract termination, and a lawyer's right to compensation for services rendered.
Trademark Protection for Well-Known Marks Extends to Unrelated Goods Under IP Code
The Supreme Court clarifies how Section 123.1(f) of the IP Code protects well-known marks like Rolex even against use on unrelated goods or services.
Final Executory Labor Judgments Cannot Be Appealed: King Integrated Security Services v. Gatan
Labor judgments that become final and executory can no longer be appealed — only executed. The Supreme Court explains why.
Lis Pendens When A Money Claim Doesnt Cloud Property Title
A money claim for construction services does not justify a notice of lis pendens on property titles, explains the Supreme Court.
Contract Interpretation Enforcing Equitable Compensation FOR Extended Services
Learn how the Supreme Court ruled on equitable compensation for extended construction management services in Bangko Sentral ng Pilipinas v. Santamaria.
Harbor Pilot Fees Interpreting Scope AND Authority IN Maritime Services
Quantum Meruit: Fair Compensation for Legal Services Without a Fixed Fee
Philippine Supreme Court explains how lawyers are paid under quantum meruit when no fixed fee exists, using Racoma v. CNWD.
Electricity Pilferage: When Tampering With Utility Meters Is Proven and Who Bears Liability
Philippine Supreme Court ruling on electricity pilferage, tampering evidence, and liability of consumers for unregistered consumption in utility services.
Constructive Dismissal When Employer Actions Force Resignation: Hyatt Taxi Services vs. Catinoy
Preventive suspension beyond 30 days and conditional reinstatement can amount to constructive dismissal, as ruled in Hyatt Taxi Services vs. Catinoy.
When Can a Lawyer Withdraw Services? Ethical Boundaries Explained
Philippine Supreme Court clarifies when lawyers may withdraw from a case and when withdrawal becomes unethical misconduct warranting discipline.
Finality of Tax Assessments: Timeliness, Gross Receipts, and the Security Guard Case
A look at Protector's Services v. CIR on tax assessment finality, prescriptive periods, and what counts as gross receipts.
VAT on Services: When "Trade or Business" Does Not Require Profit Motive
Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.