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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Breach of Trust: Dismissal for Dishonesty and Grave Misconduct in Public Service
Court clerk dismissed for overcharging fees and pocketing collections. Learn the rules on dishonesty and grave misconduct.
Court Employee Dismissed for Grave Misconduct and Dishonesty in Fee Collection
Supreme Court affirms dismissal of clerk of court found guilty of grave misconduct and dishonesty for overcharging fees and misappropriating court funds.
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.
Publication Requirement for Tax Ordinances: A Prerequisite to Enforceability
Philippine Supreme Court clarifies that publication of local tax ordinances is a condition precedent to their enforceability and collection.
Unjustified Meralco Bills: Know Your Rights and Fight Back
A Supreme Court ruling protects consumers from unjust differential billing. Learn the limits on electric companies' collection powers.
Beyond the Case Title: Why Complaint Allegations Dictate Court Jurisdiction in Philippine Ejectment Cases
Philippine Supreme Court clarifies that the allegations in a complaint, not its title, determine whether a case is for ejectment or collection of sum of money.
Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Tax Collection Deadlines: Prescription in Philippine Tax Law Explained
Learn how the BPI v. CIR case clarifies the three-year prescription period for tax collection and when it may be suspended.
Letters of Credit and Attorney-in-Fact Duties: Land Bank's Dual Role Explained
Supreme Court clarifies a bank's limited role under letters of credit versus its fiduciary duties as attorney-in-fact in export collections.
Lawyer Fees and Client Property: What Ramos v. Ngaseo Teaches About the Limits of Fee Collection
The Supreme Court reprimanded a lawyer who demanded his client's land as payment, clarifying when the Civil Code ban on acquiring litigated property applies.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
Vouchers vs Receipts: Proving Payment in Philippine Labor and Civil Disputes
Philippine Supreme Court clarifies why vouchers are not receipts and how to prove payment in collection cases under Rule 45.
Clerk of Court's Duty to Deposit Consigned Funds vs. Judicial Prerogative
The Supreme Court clarifies when a clerk of court must deposit fiduciary collections immediately, and when a consigned check may stay in the case record instead.
Finality of Judgment: Untimely Appeal Bars Reconsideration in Debt Collection Case
Philippine Supreme Court ruling on finality of judgment, untimely appeals, and pro forma motions for reconsideration in debt collection disputes.
Meralco's Tax Dispute: Defining Assessment and Collection in Real Property Tax Law
A landmark ruling clarifies the distinction between assessment and collection in real property tax, shaping how local governments enforce tax liabilities.
Surety Bonds, Deficiency Claims, and the Burden of Proof in Collection Suits
The Supreme Court clarifies when a demand for payment is valid and what evidence creditors must present to collect a deficiency after foreclosure.
Meralco Rate Hike Ruling: Consumers Win as Supreme Court Shields Public From Utility's Income Tax
Supreme Court rules Meralco cannot pass income tax to consumers as operating expense, ordering refund of excess rate collections.
Independent Civil Actions: Enforcing Contract Obligations Separate From Criminal Liability
The Supreme Court clarifies when a civil collection case can proceed independently of dismissed criminal estafa cases, and why res judicata does not bar it.
Preserving Possession Limits on Preliminary Injunctions in Property Disputes
The Supreme Court clarifies that preliminary injunctions must preserve the status quo, not create new obligations like paying rent or transferring rental collection rights.
From Kidnapping to Coercion: The Perils of Debt Collection
A debt collector's forceful detention of a debtor led to a kidnapping charge, but the Supreme Court found only grave coercion.
Tax Assessment vs Collection Notices: Due Process in Real Property Tax Disputes
Supreme Court clarifies the vital distinction between tax assessment and collection notices, and what this means for taxpayers' remedies.
Prescription Period Bars Attorney's Fee Collection After Six Years
Supreme Court rules lawyers have six years to collect fees under oral contracts; failure to timely file bars the claim.
Sequestration vs. Attachment: Resolving Jurisdictional Conflicts Over Corporate Assets
When a sequestered company faces a collection suit, which court prevails? The Supreme Court clarifies the boundaries between PCGG sequestration and RTC attachment.
Preliminary Attachment and Corporate Officer Liability in Fraud-Based Collection Cases
Learn when Philippine courts allow preliminary attachment for fraud and when corporate officers face personal liability in collection suits.