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.
Navigating Tax Exemptions for Non-Profit Clubs: The Supreme Court's Ruling on Membership Fees
The Supreme Court clarifies that membership fees and assessment dues of recreational clubs are not subject to income tax and VAT.
Attorney-Client Trust: Lessons from a Philippine Supreme Court Ruling on Lawyer Misconduct
A Philippine Supreme Court ruling on lawyer misconduct clarifies candor duties, attorney's fees, and the penalties for unethical conduct.
Attempted vs. Frustrated Homicide: The Gemenez Ruling on Proving Fatal Injuries
The Supreme Court clarifies when a shooting is attempted, not frustrated, homicide—key lessons on proving fatal injuries.
Understanding Jurisdiction in Injunction Cases: A Guide for Property Owners and Legal Practitioners
Learn how the Supreme Court resolved a tax dispute between two LGUs, and what it means for property owners facing competing tax claims.
Real Property Tax Disputes: Location, Titles, and Escrow When LGUs Compete
When two LGUs claim the same property for real estate tax, who gets paid? The Supreme Court's answer in Municipality of Cainta v. Spouses Braña.
Unjust Enrichment vs. Immutability of Judgment: Balancing Equity and Finality in Power Supply Contracts
The Supreme Court reconciles the immutability of final judgments with unjust enrichment claims in a dispute over fuel supply between NAPOCOR and Delta P.
Sale vs Agency: When Unpaid Vendors Are Not Guilty of Estafa
The Supreme Court clarifies when a failed real estate deal is a breach of contract, not estafa, and why unpaid vendors cannot be criminally liable.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
Compromise Agreements Bind Courts: Enforcing Terms as Written
Philippine Supreme Court ruling on compromise agreements, judicial authority, and remedies for breach in Bernardo v. Union Bank.
Illegal Dismissal: Probable Cause Alone Does Not Justify Termination
Supreme Court clarifies that probable cause for qualified theft does not automatically justify an employee's dismissal; substantial evidence is required.
Due Process and Employee Dismissal: Balancing Rights and Employer Authority in the Philippines
The Supreme Court clarifies the twin-notice rule in dismissals and when a flawed procedure still yields a valid termination.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
Limits of Mandamus: DepEd Not Compelled to Collect Loan Payments for Private Lenders
Supreme Court rules DepEd cannot be compelled by mandamus to collect and remit teacher loan payments for private lenders.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Tax Refund Claims: Timely Filing and the Commissioner's Inaction
The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.
Tax Refund Claims: Filing on Time Beats Waiting for BIR Action
Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.
When Silence Speaks Volumes: Illegal Exaction and Abuse of Discretion in Garbage Collection Fees
Explore how the Supreme Court ruled that a prosecutor's dismissal of an illegal exaction case against a barangay captain constituted grave abuse of discretion.
Reasonable Doubt in Qualified Theft: When Missing Proof Means Acquittal
A look at how the Supreme Court acquitted an accounting-in-charge of qualified theft when the prosecution failed to prove taking and intent.
VAT Exemption for Agricultural Cooperatives: Protecting Farmers' Collective Interests
The Supreme Court affirms VAT exemption for agricultural cooperatives, protecting farmers' collective interests in sugar production and sales.
Surety Bonds in Replevin: When Does a Bond Really Expire?
A surety bond in a replevin case remains valid until the case is finally terminated, even if the stated period has lapsed.
Condominium Foreclosure: When Does a Corporation Have Authority to Foreclose?
Supreme Court clarifies when a condominium corporation may extra-judicially foreclose a unit for unpaid assessments under the Condominium Act.
Taming Unconscionable Interest: Reassessing Loan Obligations and Attorney's Fees in Philippine Law
The Supreme Court clarifies how courts temper unconscionable loan interest rates and when attorney's fees may be awarded in foreclosure cases.
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.
Sheriff’s Duty to Follow Execution Procedures and the Consequences of Neglect
A sheriff’s failure to follow execution rules—from expense estimates to auction notices—can mean dismissal. The Supreme Court explains why.