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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Probable Cause and Bribery When Doubts Justify A Trial
Supreme Court ruling on who may appeal criminal case dismissals and venue rules for online libel.
Corporate Rehabilitation Venue and Joint Petitions Under Philippine Law
The Supreme Court clarifies venue rules for corporate rehabilitation and disallows joint petitions by separate corporations under the Interim Rules.
Venue in Deficiency Claims: A Personal Action After Foreclosure
The Supreme Court clarifies that an action to recover a mortgage deficiency after extrajudicial foreclosure is a personal action, not a real action.
When Can RTCs Correct MTC Errors in Land Disputes? A Primer on Jurisdictional Boundaries
Explore when RTCs may correct MTC errors in land disputes, based on a 2015 Supreme Court ruling on venue and jurisdiction.
Falsification of Private Documents: Where Venue Lies Under Philippine Law
Philippine Supreme Court clarifies that venue for falsification of private documents is where the falsification occurred, not where the document was used.
Omnibus Motion Rule Applies to Search Warrant Quashal: Shell v. Romars
Supreme Court rules the omnibus motion rule bars late objections to search warrants, clarifying venue is not jurisdictional.
Venue Stipulations and Contract Validity: When a Forgery Claim Overrides an Exclusive Venue Clause
The Supreme Court rules that a complaint assailing a contract's validity—like forgery—is not bound by its exclusive venue stipulation.
When Can RTCs Rule on the Constitutionality of Administrative Regulations?
The Supreme Court clarifies the limits of judicial review, the proper venue for tax disputes, and the tax exemption of the PEZA.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
Double Taxation: Manila's Local Tax Ordinance and the Limits of Revenue Power
When a city taxes the same business twice under the same ordinance, courts will step in. Learn the double taxation rule from this Supreme Court case.
VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements
Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.
Estate Settlement Venue and Void Marriages: Key Lessons from Quiazon
Philippine Supreme Court clarifies estate settlement venue rules and the right to challenge void marriages after death.
Amusement Tax Authority: Defining Places of Amusement Under the Local Government Code
Supreme Court clarifies which venues qualify as "places of amusement" for provincial amusement tax under the Local Government Code.
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
When Can Courts Extend the 60-Day Rule for Filing Certiorari? A Philippine Guide
Philippine Supreme Court explains when the 60-day certiorari filing period may be extended, and clarifies venue rules for personal actions.
Venue in Civil Cases: Real Party in Interest's Residence Governs, Even for Plaintiffs Abroad
Philippine venue rules: when a plaintiff resides abroad, the case must be filed where the defendant resides—not where the attorney-in-fact lives.
Navigating Appeals Proper Venue for Agrarian Court Decisions in the Philippines
Learn the correct appellate route for Special Agrarian Court decisions and why timing matters, based on a 2012 Supreme Court ruling.
Landowners' Appeal from Agrarian Court Rulings: Deadlines and Proper Venue
Learn the proper appeal route and deadlines for agrarian valuation cases from the Supreme Court's ruling in Plopenio v. DAR.
Government Employee Rights: Security of Tenure and Due Process in Revenue Target-Based Attrition
The Supreme Court upheld the Attrition Act's constitutionality, clarifying that revenue target-based removal of BIR and BOC employees does not violate security of tenure or due process.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
Venue Matters: Why Filing Corporate Rehabilitation in the Right Court Is Crucial
Learn how choosing the correct court for corporate rehabilitation filings can determine case success, based on Philippine Supreme Court rulings.
Where Can a Mortgage Be Foreclosed in the Philippines? Venue Rules Explained
Philippine Supreme Court clarifies venue and scope of extrajudicial foreclosure, including what happens when a mortgage covers only part of a loan.
Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines
Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.
Local Tax Injunctions: Balancing Government Revenue and Taxpayer Rights in the Philippines
Philippine Supreme Court ruling on when courts may enjoin local tax collection, balancing government revenue needs with taxpayer rights.