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.
Death of Accused Before Final Conviction Extinguishes Criminal Liability
Philippine Supreme Court explains how an accused's death before final judgment extinguishes criminal and civil liability ex delicto under Article 89 of the RPC.
Tax Assumption vs. Tax Exemption: Who Pays When International Agreements Are Involved
The Supreme Court clarifies the difference between tax assumption and tax exemption in Mitsubishi Corporation v. CIR, and who bears the tax burden.
Statutory Rape and Acts of Lasciviousness: Protecting Children Under Philippine Law
Explaining statutory rape vs. acts of lasciviousness, and why an accused's death extinguishes criminal liability under Article 89 of the RPC.
Unexplained Wealth and SALN Dishonesty: When Assets in Children's Names Count
Explains when hidden assets in children's names count as SALN dishonesty and why grave misconduct requires a direct link to official duties.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
When a Judge Falls Short: Gross Immorality, Dismissal, and Bar Sanctions
The Supreme Court dismissed a judge for gross immorality over an extramarital affair, suspending him from law practice for three years.
Equitable Estoppel and Tax Refund Claims: The Exception to the 120+30-Day Rule
Explains the Supreme Court's ruling in Visayas Geothermal Power Co. v. CIR, applying equitable estoppel to the 120+30-day tax refund rule.
Negotiable Instruments and the Presumption of Delivery: Protecting Payees’ Rights
The Supreme Court clarifies that dismissal for lack of cause of action requires trial, and that delivery of negotiable instruments is presumed under Section 16 of the NIL.
Upholding Land Ownership: Technicalities Yield to Substantive Rights in Property Disputes
SC rules procedural lapses cannot defeat a registered owner's right to recover property from tolerated occupants.
Contempt of Court for Defying a Corporate Rehabilitation Order in the Philippines
The Supreme Court affirms contempt charges against BIR officials who pursued deficiency tax claims despite a corporate rehabilitation Commencement Order.
Piercing the Corporate Veil: When Can Stockholders Be Held Liable for Corporate Debts
The Supreme Court clarifies that stockholders of a close corporation are not automatically personally liable for corporate debts, explaining the limits of piercing the corporate veil.
Credit Card Debt Collection: Proving the Basis of Claims in Philippine Courts
Philippine Supreme Court ruling on credit card collection cases: creditors must prove the basis of claims, not just submit a statement of account.
Final Judgment Immutability and Limits of Execution in Land Reclamation Disputes
Philippine Supreme Court ruling on final judgment immutability, execution limits, and procedural remedies in land reclamation disputes.
Compromise After Judgment: How a Settlement Can Override a Final Court Decision
The Supreme Court explains when a compromise agreement can validly novate a final judgment, even after execution has begun.
Upholding the Validity of a Sale When Allegations of Forgery Fall Short
The Supreme Court explains when a notarized deed of sale stands despite claims of forgery, and why bare allegations are not enough.
Agent's Duty to Prioritize Principal's Interests: Lessons from a Carnapped Vehicle Case
When a bank-agent failed to file an insurance claim for a carnapped vehicle and demanded full payment instead, the Supreme Court ruled it breached its fiduciary duty.
Seafarer Disability Claims: When Payment Becomes Final Despite a Reversed Award
A Supreme Court ruling on seafarer disability benefits, the 120-day rule, and when conditional payment becomes final satisfaction of judgment.
Seafarers Disability Claims Upholding Company Doctors Assessment Absent Third Opinion
Supreme Court clarifies when a company-designated physician's disability grading prevails over a seafarer's private doctor in POEA-SEC claims.
Good Faith and Land Titles: The Limits of Torrens System Protection in the Philippines
A Supreme Court ruling clarifies when a buyer's failure to pay full price under a Contract to Sell prevents enforcement, and the limits of good faith claims.
Unlawful Detainer When Initial Objection Voids A Claim OF Tolerance
Supreme Court ruling on unlawful detainer, lease renewal options, and binding successors-in-interest in property law.
Timely Disability Claims: Seafarers' Rights and Employer Obligations Under POEA-SEC
Learn how the Supreme Court clarified seafarers' disability claims, the 120/240-day rule, and why timely filing matters under POEA-SEC.
Death of Accused Pending Appeal Extinguishes Criminal and Civil Liability
Explore how the Supreme Court applied of the Revised Penal Code in People v. Toukyo, clarifying that death abates criminal liability and related civil claims.
Corporate Rehabilitation: Why Unappealed Court Orders Bind Parties in Philippine Law
A Supreme Court ruling on why failing to appeal a rehabilitation order within 15 days bars a party from later challenging it.
Self-Defense and Unlawful Aggression: Proving Justifying Circumstances in Philippine Law
The Supreme Court explains what it takes to prove self-defense and defense of relatives under Article 11 of the Revised Penal Code.