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.
Automatic Contract Cancellation in the Philippines: Grace Periods and Buyer Obligations
Missed payments on a Contract to Sell can trigger automatic cancellation. Learn the rules from Santiago v. Court of Appeals.
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.
Willful Failure to Pay Just Debts: Disciplinary Risks for Philippine Government Employees
Philippine public servants can face administrative discipline for willful failure to pay just debts, even after settlement. Learn the rules and risks.
Proving Land Ownership in the Philippines: The June 12, 1945 Rule in Land Registration
Philippine land registration requires proof of possession since June 12, 1945. Learn the rules and the key case of Republic v. Carrasco.
Rescission Rights in Pacto de Retro Sales: When Can a Seller Reclaim Property
Philippine Supreme Court clarifies when a seller can rescind a pacto de retro sale and reclaim property from a defaulting buyer.
Timber License vs Contract: DENR Authority Over Forest Resources
Supreme Court ruling on whether a timber license agreement and presidential warranty create vested rights against DENR's regulatory authority over forest resources.
Consolidation of Cases: Efficiency and Prevention of Conflicting Judgments
Philippine Supreme Court explains when courts may consolidate related cases to avoid conflicting judgments, save time, and promote swift justice.
Agricultural Land Reclassification: Continued Use Does Not Override Prior Conversion
Philippine Supreme Court ruling on how prior land reclassification to commercial use affects agrarian reform coverage and tenant rights.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Substantial Compliance in Appellate Procedure: Balancing Technical Rules and Justice
The Supreme Court relaxes technical rules in labor cases, allowing substantial compliance with Rule 65 and Rule 13 requirements.
Public Land vs Private Claim: Military Reservations and the Limits of Land Acquisition in the Philippines
The Supreme Court voids a title over land inside Fort Bonifacio, ruling military reservations are inalienable public land.
New Trial After Final Judgment: The Dinglasan Case on B.P. 22 and Procedural Remedies
When can a convicted accused seek a new trial based on newly discovered evidence? The Supreme Court explains the limits.
Finality Prevails: Why Attempts to Reopen a Settled Bouncing Checks Case Fail
The Supreme Court explains why final judgments cannot be reopened through belated claims of newly discovered evidence in a B.P. 22 case.
Dilatory Tactics and the Five-Year Rule: When Delaying Execution Backfires
The Supreme Court condemns a losing party's dilatory tactics that delayed execution of a final judgment for years, clarifying the five-year rule on execution by motion.
Falsified Documents Can Transfer Property in the Philippines: The Legal Reality
Can forged deeds transfer land in the Philippines? Philippine law says no—but the legal system has limits. Learn the rules on falsified documents.
Motion for Reconsideration: Avoiding Pro Forma Dismissals in Philippine Courts
Learn how Philippine courts treat procedural lapses in motions for reconsideration, and why substantive justice prevails over technicalities.
Sheriff's Dishonesty Leads to Dismissal: Upholding Integrity in Court Service
Supreme Court dismisses sheriff for extorting money from litigant, reaffirming strict standards of honesty for court personnel.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.
Premature Partition: Estate Settlement Before Property Distribution
When heirs can and cannot demand partition of a decedent's property before estate settlement proceedings are completed.
Contempt of Court and Administrative Dismissals: Balancing Executive Action and Judicial Process
When can a government official be cited for contempt for implementing an administrative dismissal pending appeal? The Supreme Court explains the limits.
Real Property Tax Sales: Ensuring Proper Notice to Delinquent Owners
The Supreme Court clarifies the notice requirements for tax delinquency sales under P.D. 464, emphasizing strict compliance with statutory notice rules.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Who Is in Delay in Reciprocal Obligations? Philippine Contract of Sale Disputes
Philippine Supreme Court clarifies when delay begins in reciprocal obligations under a contract of sale, and why mutual default cancels out.