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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Trust Receipts and Estafa in the Philippines: Understanding Liability and Compliance
Learn how the Supreme Court clarified trust receipt violations, estafa liability, and probable cause in Metrobank v. Tonda.
Prioritizing Assignment Rights: The Battle Over Promissory Notes in Trust Receipt Agreements
Supreme Court rules on competing claims over promissory notes under trust receipts and deeds of assignment, emphasizing proof and priority.
Evidence Admissibility and Right to Counsel in Drug Cases: Gutang v. People
Supreme Court clarifies when signed receipts are inadmissible in drug cases and when drug test results remain valid evidence.
Challenging Compromise Judgments Protecting Third Party Rights IN Philippine Courts
A look at how Philippine courts treat assignments of delivery receipts, agency claims, and compensation in sugar sale disputes.
When a Civil Case Does Not Suspend Criminal Estafa Proceedings
The Supreme Court clarifies when a civil action for nullity of trust receipts is not a prejudicial question that suspends criminal estafa cases.
Trust Receipts and Estafa: Why a Civil Case Does Not Stop Criminal Prosecution
A pending civil action to nullify trust receipts is not a prejudicial question that bars criminal prosecution for estafa under Philippine law.
When a Civil Case Does Not Stop a Criminal Estafa Charge: Trust Receipts Explained
A civil suit to nullify trust receipts does not automatically suspend criminal estafa proceedings. The Supreme Court explains when a prejudicial question exists.
Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules
Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.
Finality of Tax Assessments: Timeliness, Gross Receipts, and the Security Guard Case
A look at Protector's Services v. CIR on tax assessment finality, prescriptive periods, and what counts as gross receipts.
Upholding Tenant Rights Establishing Tenancy Despite Conflicting Evidence
Supreme Court ruling clarifies how substantial evidence and rental receipts establish bona fide tenancy under agrarian law.
Receipts as Proof of Sale: Understanding Contract Perfection in Philippine Real Estate Law
When does a real estate sale become binding? The Supreme Court explains receipt requirements, fraud, and contract perfection in this Philippine case.
Clerk of Court Dismissed for Dishonesty and Falsification in Private Transactions
Supreme Court rules on misuse of official receipts for private deals, imposing strict accountability on court personnel.
Fencing in the Philippines: Knowledge and Presumptions Under the Anti-Fencing Law
Explaining the elements of fencing under P.D. 1612, the presumption of knowledge from possession, and how receipts can rebut it.
How Philippine Courts Interpret Lease Agreements and Advance Deposits
Clear lease terms and receipts control contract interpretation. Learn from a Supreme Court ruling on advance deposits and rescission.
Court Personnel Accountability: Handling Fiduciary Funds Under Circular 13-92
Branch clerks of court cannot evade accountability for mishandling fiduciary funds. The Supreme Court clarifies rules on bailbond receipts and deposits.