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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When Mayors Face Criminal Liability for Unremitted GSIS Contributions

Supreme Court clarifies when municipal mayors can be held criminally liable for failure to remit GSIS premium contributions under RA 8291.

Understanding Apparent Authority: How Corporate Actions Bind Agreements in the Philippines

The Supreme Court explains when a corporation is bound by an officer's acts under the doctrine of apparent authority.

Proving Legitimate Filiation: Key to Winning Philippine Inheritance Claims

Learn how the Supreme Court's ruling in Bernardo v. Fernando clarifies what evidence proves legitimate filiation for inheritance claims.

Understanding Disturbance Compensation in Land Conversion: Insights from a Philippine Supreme Court Case

Learn how the Supreme Court ruled on disturbance compensation claims in land conversion, including prescription periods and evidentiary requirements.

Navigating Accountability in Government Procurement: Lessons from a Landmark Philippine Supreme Court Ruling

A Supreme Court ruling on CNA incentives clarifies when government employees must refund disallowed funds and how special funds may be spent.

Prescription Period for Oral Contracts: What Creditors and Debtors Must Know

The Supreme Court clarifies the six-year prescription period for oral contracts and why timely action is critical for creditors and debtors.

Understanding Jurisdiction in Agrarian Reform Disputes: Insights from a Landmark Philippine Supreme Court Case

Learn how the Supreme Court clarified jurisdiction over agrarian reform disputes in Land Bank v. Heirs of Divinagracia, a key Philippine property law case.

Construction Arbitration in the Philippines: Finality of CIAC Awards and Judicial Review Limits

Philippine courts defer to CIAC arbitral findings absent fraud or corruption. Learn the limits of judicial review in construction disputes.

Investment vs Loan: When a "Pay on Demand" Promise Binds the Investor

The Supreme Court clarifies when an investment becomes a recoverable obligation, and how the parties' own acts define their contract.

Probable Cause and Government Procurement: Insights from the DOH v. Pascua Case

The Supreme Court dismissed DOH petitions against a trial court's TRO and injunction in a bidding dispute, ruling the case moot after the project proceeded.

Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions

The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.

Prior Physical Possession in Forcible Entry: The Madayag Ruling Explained

The Supreme Court clarifies that prior physical possession in forcible entry cases can be established through juridical acts, not just actual occupation.

Land Registration: Proving Land Is Alienable and Disposable Under Philippine Law

Learn the strict proof required to register land in the Philippines, including DENR certifications, and why possession alone is not enough.

Unlawful Detainer: Proving Prior Tolerance to Win an Ejectment Case

Learn the four requisites of unlawful detainer and why proving prior tolerance is key to winning an ejectment case in the Philippines.

Regular vs Project Employment: What the Supreme Court Requires of Employers

A 2019 Supreme Court ruling clarifies when construction workers are regular employees, not project employees, and what employers must prove.

City of Manila v. Prieto: Strict Limits on Local Government Expropriation Powers

Supreme Court rules local governments must strictly comply with legal requirements before exercising delegated eminent domain powers.

When a Lawyer’s Dealings Warrant Suspension: Sanidad v. Aguas

The Supreme Court suspends a lawyer for one year for dishonest dealings in a property sale, applying Rule 1.01 of the CPR.

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.

Loss of Trust and Confidence: When a Supervisor's Single Mistake Justifies Dismissal

Supreme Court ruling on when a nurse supervisor's unauthorized taking of hospital supplies justifies dismissal for loss of trust and confidence.

Chain of Custody in Drug Cases: Why Gaps in Evidence Handling Can Lead to Acquittal

Philippine Supreme Court clarifies strict chain of custody requirements in drug cases, acquitting accused due to unaccounted gaps in evidence handling.

Good Faith Prevails Reassessing Liability in Disallowed Government Benefits

A lawyer's good faith in claiming disallowed benefits shields him from liability, but procedural lapses still draw sanctions.

Quantum Meruit and Government Contracts: Fair Compensation for Completed Projects

When can a contractor recover payment from the government without a written contract? The Supreme Court explains quantum meruit.

Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record

A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.

Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses

Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.