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.

Showing 7396 of 187 articles for receipts

Comelec Must Enable Voter Verified Paper Audit Trail: Mandamus Granted

Supreme Court compels Comelec to activate VVPAT feature, affirming voters' right to verify their ballots under election law.

Accountability in Public Service: The Duty to Ensure Proper Delivery of Government Resources

Supreme Court affirms conviction of a city official for ghost delivery of equipment under Section 3(e) of the Anti-Graft Law.

Intent to Kill in Philippine Law: How Courts Prove Homicide and Fix Penalties

Philippine courts explain how intent to kill is proven in homicide cases, and when penalty and damages must be corrected on appeal.

Contributory Negligence in Property Disputes: Balancing Rights and Responsibilities

When adjoining landowners cause damage to each other, Philippine courts weigh contributory negligence in awarding damages. Learn from the Vergara v. Sonkin case.

Decoding Loan Payments: How Courts Apply Payments to Interest vs Principal in Philippine Law

Philippine Supreme Court clarifies how loan payments are applied to interest before principal, and when chattel mortgages cover future loans.

Adverse Possession and Land Registration: Clarifying Requirements for Imperfect Titles

Supreme Court clarifies that possession before a land's classification as alienable and disposable counts toward confirming imperfect title under Section 14(1).

Employer Liability for Vehicular Accidents: Proving Due Diligence in Hiring Drivers

Philippine Supreme Court clarifies employer liability for driver negligence, emphasizing documentary proof of due diligence in hiring and supervision.

Burden of Proof in Cargo Claims: Insurers Must Prove Actual Damages to Recover Subrogated Claims

Philippine Supreme Court clarifies when temperate damages apply in cargo loss claims when actual damages cannot be proven with certainty.

Malversation Through Falsification: Upholding Accountability in Philippine Public Office

A BIR agent's conviction for malversation through falsification shows how Philippine courts penalize public fund misappropriation and enforce restitution.

Stored Goods Destroyed by Fire: When Negligence Overrides Fortuitous Events

Learn when storage facilities are liable for goods destroyed by fire, and how the Supreme Court applied res ipsa loquitur in ICTSI v. Chua.

Accountability Under the Law: Presumption of Malversation in Public Office

A clerk of court's failure to remit judiciary funds raises the presumption of malversation. Learn the rules on public accountability.

When Business Downturns Lead to Employee Layoffs: Understanding Retrenchment Under Philippine Law

Learn the legal rules on retrenchment in the Philippines, including valid grounds, procedural requirements, and worker protections.

Fair Compensation in Land Reform: Upholding Valuation Standards in Agrarian Disputes

The Supreme Court clarifies that courts must follow DAR valuation formulas in agrarian reform cases, not subjective judgments.

Trust Receipt vs. Loan: When a Security Agreement Becomes a Debt

Philippine Supreme Court ruling clarifies when a trust receipt arrangement is actually a loan, affecting liability and criminal exposure.

Tenants Rights and Landlords Title: Estoppel and Redemption in Lease Agreements

Learn how the Supreme Court ruled on repurchase agreements, estoppel, and landlord-tenant rights in foreclosure cases.

Proof of Notice in B.P. 22 Cases: Registry Receipt Alone Insufficient

In B.P. 22 cases, a registry return receipt alone cannot prove notice of dishonor. Learn what evidence the prosecution must present.

Reinstatement to the Bar: Reacquiring the Privilege to Practice Law After Regaining Philippine Citizenship

A Philippine lawyer who lost citizenship and reacquired it under R.A. 9225 must apply to resume practice—it is not automatic.

Acquisitive Prescription vs Torrens Title: Proving Land Registration Claims in Court

The Supreme Court clarifies when possession of public land can ripen into private ownership and registration under the Property Registration Decree.

Tenant Rights vs Landowner Rights in the Philippines: Understanding Tenancy and Agricultural Land Law

A look at Philippine tenancy law, balancing tenant rights and landowner rights under agricultural land reform and related statutes.

Accountability in Public Office: Understanding Malversation of Public Funds in the Philippines

The Supreme Court explains the elements of malversation of public funds and why restitution does not erase criminal liability for accountable officers.

Piercing the Corporate Veil: When Stockholders Become Liable for Corporate Debts in the Philippines

Philippine Supreme Court clarifies when stockholders may be held personally liable for corporate debts, including unpaid subscriptions and the trust fund doctrine.

Unmarried Couples and Property Rights in the Philippines: Proving Co-Ownership

Unmarried couples in the Philippines must prove actual joint contribution to co-own property. Learn the rules from Lacbayan v. Samoy.

Proving Actual Damages: The Standard for Compensation in Philippine Contract Law

Philippine Supreme Court clarifies the strict standard for proving actual damages in contract disputes, requiring clear and convincing documentary evidence.

Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries

The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.