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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VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines
Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.
Supreme Court Acquits Drug Suspect Over Broken Chain of Custody
The Supreme Court acquits a drug suspect because police broke the chain of custody, protecting the accused's rights.
Void Government Contracts THE Necessity OF Fund Certification
The Supreme Court rules on void government contracts and the indispensable requirement of fund certification for their validity.
Chain of Custody and Illegal Drug Possession: Ensuring Integrity of Evidence
A Supreme Court ruling shows why broken chain of custody can lead to acquittal in illegal drug possession cases under RA 9165.
Chain of Custody in Drug Cases: When Gaps Lead to Acquittal
Philippine Supreme Court acquits drug possession defendant over broken chain of custody, explaining the strict integrity rules under RA 9165.
Fatal Flaws in Forum Shopping Certification: NHA v. Roxas and Rule 46 Compliance
A procedural misstep in certiorari petitions—missing certified true copies—can be fatal. The Supreme Court clarifies the rules in NHA v. Roxas.
Expropriation Requires an Ordinance, Not Just a Resolution: Yusay v. Court of Appeals
Supreme Court clarifies that local governments must pass an ordinance, not a mere resolution, before exercising eminent domain under the Local Government Code.
Can Tenants Challenge Landlord's Title After Foreclosure? The Ros v. PNB Case
When a bank forecloses on a property, can the borrower's spouse later challenge the mortgage as forged? The Supreme Court explains the limits.
Just Compensation in Land Reform: Ensuring Fair Value for Agricultural Landowners in the Philippines
Philippine Supreme Court clarifies how just compensation is computed for agricultural landowners under CARP, including DAR formula rules and compensable areas.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Conspiracy and Criminal Liability: Understanding Murder Through Treachery in Philippine Law
The Supreme Court explains how conspiracy, positive identification, and treachery determine criminal liability for murder in the Philippines.
Land Sale Contracts in the Philippines: Ensuring Object Certainty and Navigating Legal Heirs
A Supreme Court ruling on forged land sales, object certainty, and the rights of legal heirs in Philippine property disputes.
Forged Deeds and Disputed Titles: How Philippine Courts Determine Land Ownership
A Supreme Court ruling explains how courts resolve land ownership disputes when a deed of sale is alleged to be forged.
Construction Arbitration in the Philippines: Why CIAC Jurisdiction Is Broad and Binding
Philippine Supreme Court clarifies CIAC's broad jurisdiction over construction disputes, explaining why arbitration clauses vest exclusive authority regardless of contract restrictions.
Insurer's Subrogation Right Upheld Even Without Insurance Policy in Evidence
Supreme Court rules an insurer may recover as subrogee without presenting the insurance policy, as long as the loss and payment are established.
Environmental Compliance vs. Business Operations: When Is a Jewelry Maker Exempt From LLDA Clearance
The Supreme Court clarifies when a jewelry maker is exempt from LLDA clearance requirements, and why size and assets matter more than the nature of the business.
Quo Warranto and Reinstatement Rights After Ombudsman Dismissal in the Philippines
Philippine Supreme Court ruling on quo warranto, reinstatement rights, and the immediate executory nature of Ombudsman dismissal orders.
Loan Interest Rate Adjustments Understanding Banks Rights AND Borrowers Obligations IN THE Philippines
Philippine Supreme Court ruling on implied trusts in mortgage contracts, parol evidence, and borrower protections.
Implied Trust in Mortgage Contracts: When the Named Mortgagee Is Not the Real Lender
Philippine Supreme Court explains when a mortgage contract's named mortgagee may be held as a mere trustee for the true lender under an implied trust.
CBA Interpretation: Anniversary Increases Cannot Offset Contractual Wage Hikes
Supreme Court rules on CBA interpretation—anniversary raises cannot offset contractual wage increases, and management prerogative yields to CBA terms.
Private Dealings, Public Trust: When Personal Conduct Creates Administrative Liability for Philippine Public O
The Supreme Court clarifies when a public official's private dealings can still trigger administrative liability, even if the act is unrelated to official duties.
Government Liability for Lost Goods: Waivers of State Immunity in Philippine Customs Law
When can the Bureau of Customs be held liable for seized goods that disappear while in its custody? The Supreme Court explains the limits of state immunity.
Upholding Integrity Court Employees Conduct AND Accountability IN THE Philippines
The Supreme Court clarifies that public officers may be held liable for conduct unbecoming even in private dealings, reinforcing the public trust doctrine.
Moral Conduct in Public Service: Upholding Ethical Standards in the Judiciary
Supreme Court affirms dismissal of libel complaint against prosecutor who questioned a judge's moral fitness in official pleadings.