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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Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified
Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.
Circumstantial Evidence Suffices Rape Conviction Upheld Despite Victims Unconsciousness
The Supreme Court affirms a rape conviction based on circumstantial evidence, ruling that a victim rendered unconscious need not provide direct testimony of the act.
When the Court Reduces a Lawyer's Fine: Mitigating Circumstances in Philippine Ethics Cases
In Domingo v. Revilla, the Supreme Court cut a disbarred lawyer's P100,000 ethics fine to P50,000 after he cited illness, remorse, and loss of livelihood.
From Murder TO Homicide THE Crucial Role OF Evidence IN Establishing Qualifying Circumstances
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
Freedom TO Travel Safeguarding Constitutional Rights Against Administrative Overreach
The Supreme Court strikes down DOJ Circular No. 41 for infringing the constitutional right to travel, reaffirming that only law, not administrative fiat, may restrict it.
Diminished Liability Distinguishing Homicide From Murder Based ON Proof OF Superior Strength
The Supreme Court explains when the qualifying circumstance of abuse of superior strength applies—and when it does not.
Rape of a Person with Mental Retardation: Consent and the Need for Specific Allegations
The Supreme Court clarifies that carnal knowledge of a mental retardate is rape, but qualifying circumstances must be alleged in the Information.
Circumstantial Evidence and Conspiracy in Homicide Cases: Proving Guilt Beyond Reasonable Doubt
How Philippine courts use circumstantial evidence and conspiracy to establish guilt in homicide cases beyond reasonable doubt.
Reasonable Doubt Prevails: Circumstantial Evidence and the Burden of Proof in Rape Cases
A father's rape conviction was reversed when circumstantial evidence failed to prove guilt beyond reasonable doubt, reaffirming the prosecution's burden in criminal cases.
Mitigating Penalties in Administrative Cases: Balancing Justice and Human Considerations
The Supreme Court explains when mitigating circumstances like length of service, remorse, and restitution can reduce administrative penalties.
Court Employee Suspended for Disseminating Confidential Office Documents
Court personnel must maintain decorum and confidentiality. Learn from a case where a legal researcher was suspended for circulating internal documents.
Positive Identification and Circumstantial Evidence in B.P. 22 Cases: Proving Guilt Beyond Reasonable Doubt
How Philippine courts use eyewitness identification and circumstantial evidence to convict in Bouncing Checks Law cases, explained through a recent Supreme Court ruling.
Circumstantial Evidence and Treachery: When a Conviction for Murder Stands
The Supreme Court explains how circumstantial evidence alone can convict for murder, and when treachery qualifies the killing of a child.
Judicial Accountability vs Mercy: Balancing Misconduct Penalties with Mitigating Circumstances
The Supreme Court shows how mitigating circumstances can temper penalties for court employees guilty of grave misconduct, gross neglect, and dishonesty.
Robbery With Homicide: How Intent and Treachery Shape the Crime
Explaining the Supreme Court ruling on robbery with homicide, intent to rob, and treachery as an aggravating circumstance.
Guilt Beyond Doubt: Circumstantial Evidence in Robbery With Homicide Cases
How the Supreme Court upheld a robbery-with-homicide conviction based solely on circumstantial evidence, and what this means for criminal prosecutions.
Tax Assessment Waivers Must Strictly Comply With BIR Rules or Prescription Applies
Learn how defective tax waivers fail to extend the BIR's three-year assessment period, from the Supreme Court's ruling in CIR v. Systems Technology Institute.
Admissibility of Evidence and Witness Credibility in Robbery With Homicide Cases
A look at People v. Opiniano, where the Supreme Court weighed an inadmissible confession against circumstantial evidence and witness credibility.
Simple Neglect of Duty in Public Service: When Efficiency and Mitigating Circumstances Matter
Court stenographer found guilty of simple neglect of duty for delayed transcription; penalty reduced to three months suspension due to mitigating circumstances.
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.
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.
Reasonable Doubt Prevails Acquittal IN Rape Case Hinges ON Consensual Circumstances
Carnapping With Homicide: How Circumstantial Evidence and Fingerprint Analysis Proved Guilt
The Supreme Court explains how circumstantial evidence and fingerprint analysis can establish guilt beyond reasonable doubt in carnapping with homicide.