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.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Medical Negligence: The Duty to Consider Existing Conditions During Treatment
Philippine Supreme Court rules on seafarer disability claims, company-designated physician assessments, and the duty to consider pre-existing conditions.
Just Compensation for Power Line Easements: Full Market Value, Not 10% Cap
Philippine Supreme Court clarifies that power line easements may require full market value compensation, not the statutory 10% cap.
Rape Conviction Affirmed: Victim Testimony and Intimidation in Sexual Assault Cases
The Supreme Court affirms a rape conviction, explaining how victim testimony, intimidation, and corroborating evidence establish guilt beyond reasonable doubt.
Fair Valuation in Agrarian Reform: Just Compensation Under R.A. 6657
The Supreme Court clarifies that just compensation for lands acquired under P.D. 27 must follow R.A. 6657 and DAR regulations, not outdated formulas.
Medical Certificate Authentication: Proving Physical Injuries in Philippine Courts
Learn how Philippine courts treat medical certificates as evidence, why authentication matters, and what Postanes v. People teaches litigants.
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.
Unraveling Reasonable Doubt: The Role of DNA Evidence in Rape Cases
Explore how Philippine courts weigh DNA evidence and credible testimony in rape convictions, as shown in People v. Tuazon.
Bare Denials Cannot Overcome Positive Testimony in Buy-Bust Drug Convictions
Explore how the Supreme Court affirmed drug convictions despite denials, emphasizing the weight of positive police testimony in buy-bust operations.
Accrual Accounting and the All-Events Test: Deducting Business Expenses in Philippine Tax Law
When can a business deduct expenses under accrual accounting? The Supreme Court explains the all-events test in this Philippine tax case.
Charged With A Major Crime Philippine Law on Lesser Offenses Explained
Learn how Philippine courts treat charges for election offenses, the importance of the information's factual recital, and the rules on appeals.
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.
Condominium Assessments: Lien Enforcement and Priority in the Philippines
Learn how condominium assessment liens work in the Philippines, including registration requirements, priority rules, and enforcement limits under the Condominium Act.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
Navigating Philippine Warrants of Arrest: When Can a Court Act on Your Motion
Philippine Supreme Court clarifies when courts can act on motions to quash warrants of arrest, distinguishing custody of law from jurisdiction over the person.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
Power Lines and Property Rights: Determining Just Compensation for Easements
When power lines cross private land, is the owner owed an easement fee or full property value? The Supreme Court clarifies.
Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines
The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.
Rape and Credibility: How Inconsistencies in Victim Testimony Are Weighed
Philippine Supreme Court clarifies how courts assess victim credibility, force, intimidation, and qualifying circumstances in rape cases.
Passion and Obfuscation: How Jealousy Can Reduce Murder to Homicide in the Philippines
The Supreme Court explains when passion and obfuscation can downgrade a murder charge to homicide, and how self-defense claims are weighed.
Retraction Rejection Affirming Conviction Despite Witness Recantation In Murder Case
Philippine Supreme Court ruling that a witness's retraction does not automatically overturn a murder conviction when other credible evidence supports guilt.
Lone Witness Credibility: Proving Guilt Beyond Reasonable Doubt in Philippine Criminal Law
How Philippine courts assess a lone witness's credibility in criminal cases, and why positive identification defeats alibi.
Protecting the Vulnerable: Supreme Court Upholds Statutory Rape Conviction Despite Reporting Delay
The Supreme Court affirms a statutory rape conviction, ruling that a victim's delay in reporting the crime does not automatically undermine her credibility.