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.
Foreshore Lease Preference: Riparian Rights vs. Reclamation in Philippine Land Law
Supreme Court ruling on whether a littoral owner retains preferential right to lease foreshore land that has been reclaimed by another applicant.
Breach of Contract: Enforcing Penalty Clauses in Government Projects
Explaining when penalty clauses bind contractors in government projects, based on a Supreme Court ruling on DBP and PD 1594.
B.P. 22 Conviction Requires Proper Presentation of Notice of Dishonor: The Tan Case
A B.P. 22 conviction requires the prosecution to properly present the notice of dishonor in court; failure to do so negates the presumption of knowledge of insufficient funds.
When Public Duty and Private Conduct Collide: A Judge’s Venue Ruling Upheld
The Supreme Court affirms a judge’s dismissal of a case for improper venue, clarifying exclusive venue stipulations in loan contracts.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.
SEC Retains Power to Execute Decisions in Pending Intra-Corporate Cases
Supreme Court rules the SEC may enforce its final decisions in intra-corporate cases retained under Section 5.2 of the Securities Regulation Code.
Default Judgments and Due Process: What Civil Litigants Must Know
A bus company was declared in default for missing trial. The Supreme Court clarified the rules on default, due process, and procedural rights.
Presidential Approval Required for Government Vehicle Purchases: DBP v. COA
Supreme Court affirms COA disallowance of DBP's vehicle purchases for lack of presidential approval under LOI 667 and Letter of Implementation No. 29.
Corporate Asset Purchases and Prior Presidential Approval: DBP v. COA
Explaining the Supreme Court ruling in DBP v. COA on prior presidential approval for government corporate vehicle purchases and disallowance.
Real Estate Foreclosure in the Philippines: Notice Requirements and Due Process
A look at Guanco v. Antolo and why strict notice and posting rules govern extrajudicial foreclosure sales in the Philippines.
Mayor's Personal Deposit of Municipal Checks: Official Misconduct and Probable Cause
Supreme Court ruling on when a mayor's deposit of municipal checks into a personal account constitutes probable cause for graft under RA 3019.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Extrinsic Fraud and Indispensable Parties: Protecting Due Process in Civil Actions
When a suit excludes an indispensable party, the judgment may be void. Learn the Rule 47 remedy of annulment for extrinsic fraud.
Behest Loans and the Ombudsman's Discretion: When Courts Refuse to Intervene
The Supreme Court affirms the Ombudsman's dismissal of behest loan charges against DBP officials, underscoring the wide discretion given to the Ombudsman in determining probable cause.
Adverse Claims vs. Levy on Execution: Protecting Property Rights in the Philippines
Learn when an adverse claim can defeat a levy on execution in Philippine property law, based on a 2006 Supreme Court ruling.
SEC Cease and Desist Orders: When Regulatory Action Violates Due Process
The Supreme Court ruled the SEC acted with grave abuse of discretion by issuing a cease and desist order without proper investigation.
Condominium Assessments: Lien Enforcement and Priority in the Philippines
Learn how condominium assessment liens work in the Philippines, including registration requirements, priority rules, and enforcement limits under the Condominium Act.
Bound by Your Lawyer’s Mistakes? Client Responsibility Under Philippine Law
Philippine courts generally hold clients responsible for their lawyers' negligence. Only gross negligence that deprives a client of due process warrants relief.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
When Can Loss of Trust Justify Employee Dismissal in Philippine Labor Law
Loss of trust justifies dismissal only for positions of confidence and must rest on substantial evidence, not mere suspicion.
Real Party-in-Interest and CIAC Jurisdiction in Construction Disputes
The Supreme Court clarifies indispensable parties and CIAC jurisdiction in construction arbitration, using the Heritage Park case as a guide.
Landowner Retention Rights Under PD 27 and RA 6657: Heirs of Griño Case
The Supreme Court clarifies when a landowner may retain agricultural land under PD 27 and RA 6657, and the limits on heirs' retention claims.