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.
Piercing the Corporate Veil When Tax Avoidance Becomes Evasion
The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.
Incestuous Rape: Credibility of a Victim's Testimony in Cases of Parental Abuse
When a mentally disabled minor is raped, her testimony can convict. The Supreme Court explains why in People v. Mabonga.
When Can a Corporate President Bind the Corporation? Lessons from Inter-Asia v. Asia Industries
A corporate president can bind the corporation even without board authority under apparent authority. Learn the rules from this Supreme Court case.
Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines
Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.
Rape and Consent: Understanding Force and Intimidation in Philippine Law
The Supreme Court clarifies how force and intimidation prove rape without consent, and when minority aggravates the crime.
Mental Capacity and Rape in Philippine Law: The Hamto Case
How Philippine courts treat mentally retarded rape victims' testimony, and why mental age matters in proving rape.
When Can a Lawyer Be Disciplined? IBP Jurisdiction Over Attorney Misconduct and Private Debts
A lawyer who ignores IBP orders can face sanctions even when the underlying complaint involves a private debt. Learn the rules.
National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines
Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.
Positive Eyewitness ID Trumps Alibi Conviction Upheld IN Philippine Robbery Rape Case
Supreme Court affirms rape conviction of nurse-aide who assaulted a schizophrenic patient, rejecting alibi and upholding the victim's positive identification.
Prescription and Quashal in Anti-Graft Cases: Domingo v. Sandiganbayan
The Supreme Court clarifies prescription periods, motion to quash standards, and speedy trial rights in Anti-Graft cases under RA 3019.
When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law
Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.
Mortgage Foreclosure After Death of a Debtor: Creditor Options in the Philippines
When a mortgagor dies, creditors have three legal options. Learn how extrajudicial foreclosure works under Philippine law.
Understanding Contracts of Sale vs Contracts to Sell in Philippine Property Law
Learn the key differences between contracts of sale and contracts to sell under Philippine law, and why the distinction matters for property buyers and sellers.
Second Chances in Labor Disputes: Appealing NLRC Decisions Despite Deficient Bonds
Philippine Supreme Court ruling on when a deficient appeal bond should not bar an employer's appeal from reaching the NLRC merits.
Recto Law Explained: Deficiency Claims After Chattel Mortgage Foreclosure
Understand Article 1484 (Recto Law) and when sellers can still recover attorney's fees after foreclosing on installment-sold personal property.
Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes
Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.