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.
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
When a Corporate Club Member Changes Nominees: Who Pays the Membership Fee?
Supreme Court ruling on whether a golf club can charge new membership fees when a corporate member replaces its designated nominees.
Land Reclassification and CARP Coverage: Prior Zoning Determines Exemption
When does a zoning ordinance exempt land from agrarian reform? The Supreme Court clarifies the rules on land classification and CARP coverage.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
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.
Preserving Ballot Integrity Ensuring Accurate Reflection OF Voters Intent IN Philippine Elections
Ballot integrity in Philippine elections depends on accurate voter intent. Learn how courts protect the sanctity of the vote.
Residency Redefined: Upholding Election Results Despite Challenges to Candidate's Domicile
The Supreme Court clarifies residency rules for local candidates, upholding John Henry Osmeña's win as Toledo City mayor despite domicile challenges.
Estafa by Abuse of Confidence: When Failing to Return Money Becomes a Crime
Understand the Supreme Court's ruling on estafa by abuse of confidence and when failure to return entrusted money constitutes a criminal offense.
Breach of Trust Estafa Conviction Affirmed in Jewelry Consignment Case
Supreme Court affirms estafa conviction for consignee who sold jewelry on credit and failed to remit proceeds or return items.
No Certificate, No Appeal: Strict Rule on Non-Forum Shopping in Labor Cases
The Supreme Court affirms that a certificate of non-forum shopping is mandatory for NLRC appeals, and procedural rules will not be relaxed for unmeritorious claims.
Customs Authority Prevails Jurisdiction Over Goods IN THE Subic Freeport Zone
Supreme Court affirms Bureau of Customs' exclusive jurisdiction over seizure cases in the Subic Freeport Zone.
When a Heated Argument Is Not "Fighting": A Philippine Labor Law Lesson on Just Cause Dismissal
Philippine Supreme Court clarifies that "fighting" as a just cause for dismissal requires physical combat, not mere verbal altercations.
Court Employee Disciplined for Improper Fee Demands and Unprofessional Behavior
Supreme Court suspends a clerk of court for demanding unauthorized fees and acting unprofessionally toward a litigant seeking court documents.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
Prescription Periods in Illegal Dismissal Cases: Clarifying the Statute of Limitations
The Supreme Court clarifies that illegal dismissal claims prescribe in four years, not three, distinguishing backwages from ordinary money claims.
Labor Appeals: Failure to Serve Appeal Memorandum Is Not Jurisdictional
The Supreme Court clarifies that failure to furnish the opposing party a copy of a labor appeal memorandum is only a formal lapse, not a jurisdictional defect.
The Duty of Disclosure: Honesty in Seafarer Employment Contracts
A Supreme Court ruling on how concealing a pre-existing illness in a seafarer's PEME can bar disability claims, even when the 3-day reporting rule is excused.
Customs Broker Accreditation Struck Down: Redundant Licensing Under the Customs Brokers Act
Supreme Court nullifies BOC accreditation requirement for customs brokers, affirming PRC's exclusive regulatory power under RA 9280.
Malversation Through Falsification: Upholding Accountability in Philippine Public Office
A BIR agent's conviction for malversation through falsification shows how Philippine courts penalize public fund misappropriation and enforce restitution.
Employees Compensation for Leukemia: Proving Increased Occupational Risk
A widow's claim for EC death benefits failed because she could not prove her husband's security guard work increased his leukemia risk.
Real Party in Interest: Who Can Sue in Philippine Courts
The Supreme Court clarifies the real party in interest rule in G.R. No. 205179, explaining who may properly bring suit.
Notarial Misconduct: When Lawyers Fail Their Oath as Notaries Public
A lawyer-notary's careless notarization of unsigned documents leads to one-year suspension and perpetual disqualification from notarial commission.
Forged Signatures and Void Sales: Protecting Conjugal Property Rights in the Philippines
Learn how the Supreme Court nullified a sale based on forged signatures, protecting conjugal property and heirs' rights under Philippine law.
Probation Revocation in the Philippines: New Offenses and Due Process
Learn when Philippine courts can revoke probation for a new offense, and what due process requires in revocation proceedings.