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.
Simulated Sales: When Continued Possession Trumps a Deed of Sale
Philippine Supreme Court ruling on simulated sales: continued possession and tax payments can nullify a deed of absolute sale.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
Sheriffs Must Execute Writs Promptly: Lessons from Dacdac v. Ramos
A sheriff's four-year delay in issuing a certificate of sale drew administrative liability. Learn the rules on execution of judgments.
Determining Just Compensation in Agrarian Reform: Balancing Legal Factors and Fair Valuation
Philippine Supreme Court clarifies how courts should determine just compensation for agrarian reform lands under R.A. 6657 and DAR formula.
Corporate Rehabilitation, Foreclosure, and Judicial Independence: Key Lessons from Rombe Eximtrade
A Supreme Court ruling clarifies when courts may issue injunctions against foreclosure after a rehabilitation case is dismissed.
Theft vs. Estafa: When Misusing Entrusted Funds Becomes Theft in the Philippines
Philippine Supreme Court clarifies when misappropriating funds received for a specific purpose constitutes theft rather than estafa.
Finality of Judgments, Due Process, and Counsel's Negligence in Contract Rescission
A Supreme Court ruling on finality of judgments, due process, and counsel's negligence in a construction contract rescission case.
Finality Prevails Withdrawing Appeal Bars Subsequent Modification of Judgment
Withdrawing an appeal makes a judgment final and executory. The Supreme Court explains why courts cannot later modify it.
Lease Termination: Lessors Can Still Collect Rent After Lessee Default and Abandonment
Philippine Supreme Court ruling on lessor rights when lessee defaults and abandons leased property, clarifying remedies for unpaid rent.
Equitable Mortgage vs Sale With Right to Repurchase: Price and Intent
When is a "sale with right to repurchase" really an equitable mortgage? The Supreme Court explains the role of price adequacy and intent.
The Fine Line Between Unpaid Bills and Criminal Fraud Estafa in Restaurant Settings
When does an unpaid restaurant bill become a criminal offense? A Supreme Court ruling clarifies when non-payment crosses into estafa.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
Protecting Consumers: Illegal Disconnection and Utility Company Liability
Supreme Court ruling on Meralco's liability for illegal disconnection without notice, and the limits of differential billing claims.
Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines
The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.
Proving Land Claims in the Philippines: What a Foreclosure Redemption Case Teaches
A Supreme Court ruling on foreclosure redemption clarifies how blanket mortgage clauses affect land claims and property disputes in the Philippines.
Contractual Obligations and Third Party Rights in Property Lease Disputes
Supreme Court ruling on when lease penalties bind only contracting parties, not property owners who are third parties to the contract.
The Fresh Period Rule: Reinterpreting Appeal Deadlines for Fair Adjudication
The Supreme Court clarifies the fresh period rule, allowing appeals within 15 days from denial of reconsideration, promoting substantial justice.
Backwages in Illegal Dismissal: When the Employer’s Obligation Ends
Backwages in illegal dismissal accrue until actual reinstatement or payment of separation pay, per Mt. Carmel College v. Resuena.
Binding Amicable Settlements: Understanding Repudiation in Barangay Justice
When is a barangay amicable settlement binding? The Supreme Court explains repudiation rules under the Local Government Code.
Finality of Judgment and the Limits of Appellate Review in Philippine Courts
When can courts revisit decided cases? The Supreme Court explains finality of judgment, appellate jurisdiction, and contract to sell rules.
Judicial Overreach When Haste in Execution Leads to Administrative Liability
A judge's one-year suspension for gross ignorance of the law after prematurely declaring a decision final and executing it without proper motion.
Financial Crisis as Fortuitous Event: Real Estate Contract Obligations in the Philippines
Philippine Supreme Court ruling on whether the 1997 Asian financial crisis excuses a developer's failure to deliver condominium units.
Bouncing Checks and Hearsay: BP 22 Conviction Upheld Despite Evidentiary Challenges
The Supreme Court explains when hearsay testimony may be admitted in a Bouncing Checks case, and why a BP 22 conviction can stand.
Upholding Employer Authority: Willful Disobedience and Seafarer Dismissal in the Philippines
Philippine Supreme Court ruling on willful disobedience as valid cause for seafarer dismissal, with due process indemnity explained.