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.
VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines
Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Private Dealings, Public Trust: When Personal Conduct Creates Administrative Liability for Philippine Public O
The Supreme Court clarifies when a public official's private dealings can still trigger administrative liability, even if the act is unrelated to official duties.
SSS Death Benefits: Does Legal Separation Bar a Spouse’s Claim?
Legal marriage alone does not guarantee SSS death benefits—surviving spouses must prove actual dependency, especially after separation.
SALN Omissions and Simple Negligence in Government Service: The Pleyto Case
A Supreme Court ruling clarifies when a public official's failure to disclose a spouse's business interests in the SALN amounts to simple negligence, not dishonesty.
Protecting Your Property From Confiscation: Third Party Claims in Philippine Criminal Cases
Learn how third parties can protect property from confiscation in Philippine criminal cases, based on the Supreme Court's ruling in Sea Lion Fishing Corporation.
Credible Testimony Prevails Rape Conviction Upheld Despite Lack of Medical Evidence
Supreme Court affirms rape conviction based on victim's credible testimony, ruling medical evidence of penetration is not indispensable.
Party-List Registration and Religious Affiliation: COMELEC's Jurisdiction Explained
When can COMELEC cancel a party-list's registration for being a religious front, and when does the HRET take over? The Supreme Court clarifies.
When Refusing a Boss's Order Is Not Willful Disobedience: Lores Realty v. Pacia
Supreme Court clarifies what constitutes willful disobedience under Article 282 of the Labor Code and when an employee's refusal is justified.
Court Employee Disciplined for Interfering with Execution of Judgment
A court records officer was fined P5,000 for using her position to stop a sheriff's sale execution on behalf of a friend, violating the Code of Conduct for Court Personnel.
Overpricing and Accountability: The COA's Role in Ensuring Prudent Government Spending
How the Commission on Audit ensures prudent government spending, and what the Supreme Court says about overpricing and public accountability.
Citizenship Disputes and Electoral Timelines: Gonzalez v. COMELEC on Disqualification Petitions
The Supreme Court clarifies the distinction between disqualification and cancellation of COC petitions, and the strict 25-day filing period under the election code.
Security of Tenure Prevails: Illegal Dismissal and the Employer's Burden of Proof
When an employer claims abandonment or habitual absenteeism, it bears the burden of proof. This case explains why.
Protecting Marital Assets When Corporate Debt Cannot Seize Family Property
Supreme Court ruling on when corporate debts cannot reach family property, and the proper remedy for third-party claims in labor execution.
Cityhood Laws and Equal Protection: The League of Cities Doctrine
The Supreme Court upheld the constitutionality of 16 cityhood laws, ruling that Congress validly exempted certain municipalities from higher income requirements.
Evidence Rules in Philippine Administrative Cases: The Atienza Case Explained
Administrative bodies in the Philippines follow relaxed evidence rules. Learn what Atienza v. Board of Medicine means for professionals facing administrative scrutiny.
Conviction for a Different Crime: When Courts Can Convict You of an Uncharged Offense
Philippine Supreme Court explains when a conviction for an offense not charged in the Information is valid under the Rules of Court.
Voluntary Arbitration vs. Labor Arbiter: Philippine Labor Dispute Jurisdiction
When does voluntary arbitration prevail over Labor Arbiter jurisdiction? The Supreme Court clarifies in University of the Immaculate Conception v. NLRC.
Navigating Career Executive Service CES Understanding Eligibility FOR Managerial Government Positions IN THE P
The Supreme Court clarifies that Career Executive Service eligibility is required only for presidential appointees, not all managerial government positions.
Piercing the Corporate Veil: When Parent Companies Face Liability for Labor Violations
Philippine Supreme Court ruling on when parent companies can be held liable for subsidiaries' labor violations, explained for employees and businesses.
Searching Inquiry and Guilty Pleas: Safeguarding Rights in Philippine Criminal Justice
The Supreme Court explains when a guilty plea requires a searching inquiry and when a conviction may stand despite an improvident plea.
Construction Disputes: Substantial Completion and Liquidated Damages in the Philippines
Philippine Supreme Court clarifies when 95% substantial completion bars liquidated damages in construction disputes under CIAP rules.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Equal Protection and Executive Power: The Philippine Truth Commission Case
The Supreme Court struck down Executive Order No. 1 creating the 2010 Truth Commission for violating equal protection. Learn why.