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.
The Weight of Witness Testimony Establishing Conspiracy in Murder Cases
How Philippine courts weigh witness credibility and conspiracy in murder convictions, with practical guidance for building a strong case.
Robbery with Homicide: How Circumstantial Evidence Secures a Conviction
Explaining the Supreme Court's ruling in People v. Mancao on robbery with homicide, circumstantial evidence, and the presumption of guilt from possession of stolen property.
Seafarer Disability Claims: When the Company Doctor's Assessment Prevails
A look at Centennial Transmarine v. Sales on disability grading, the 120-day rule, and CBA vs POEA-SEC benefits.
Pre-Existing Conditions and Seafarer Disability Claims: Employer Obligations
A seafarer's pre-existing hypertension claim for disability benefits fails when he fails to follow the POEA-SEC process.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Seafarers' Rights: When Late Disability Assessments Mean Total Disability Benefits
Philippine Supreme Court clarifies that a company doctor's failure to issue a timely, final disability assessment entitles seafarers to total disability benefits.
Just Compensation for Agrarian Reform: Valuing Land Under RA 6657
Philippine Supreme Court clarifies how courts must value agrarian reform land under RA 6657, not just market price.
Bail in Drug Cases: When Broken Chain of Custody Weakens Evidence of Guilt
The Supreme Court explains when a broken chain of custody in drug cases weakens evidence of guilt, affecting a defendant's right to bail.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Judicial Review of Probable Cause: Safeguarding Against Hasty Prosecution
The Supreme Court affirms the Sandiganbayan's power to dismiss criminal cases when evidence fails to establish probable cause against accused public officials.
Intact Hymen Does Not Negate Statutory Rape: SC Upholds Child Victim's Testimony
The Supreme Court affirms that a child's credible testimony can prove statutory rape even when medical findings show an intact hymen.
Child Abuse Conviction Upheld: Physical Violence Against Minors Under RA 7610
The Supreme Court affirms a stepmother's conviction for child abuse under RA 7610, clarifying what constitutes physical abuse and the weight given to children's testimonies.
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.
Seafarer Disability Claims: Proving Work-Related Injury in Maritime Cases
Philippine Supreme Court clarifies when a seafarer's injury is work-related and compensable, and why bare allegations fail.
The High Cost of Homicide: Establishing Liability in Robbery With Homicide Cases
A look at how Philippine courts convict in robbery with homicide, from proving intent to the price of damages.
Real Property Tax: Who Pays When Ownership and Possession Differ
Philippine Supreme Court clarifies real property tax liability when the registered owner is not in possession, citing Herarc Realty v. Provincial Treasurer of Batangas.
Condominium Foreclosure: When Does a Corporation Have Authority to Foreclose?
Supreme Court clarifies when a condominium corporation may extra-judicially foreclose a unit for unpaid assessments under the Condominium Act.
Aider and Abettor Establishing Criminal Liability in Rape Cases Through Conspiracy
Philippine Supreme Court rules that a person who aids a rape by holding the victim's legs is equally guilty through conspiracy.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
Seafarers Disability: The 240-Day Rule and the Right to Full Benefits
The Supreme Court clarifies when a seafarer's disability is deemed permanent and total under the 240-day rule, and why a timely company-doctor assessment matters.
How Philippine Courts Assess Credibility and Consent in Rape Cases
A look at how the Supreme Court evaluates witness credibility, consent, and damages in rape convictions, using People v. Bugna.
Credible Testimony Alone Sufficient for Rape Conviction Despite Lack of Physical Evidence
Philippine Supreme Court clarifies that a rape conviction can rest on credible victim testimony alone, even without medical or physical evidence of penetration.
Navigating Seafarer Disability Claims: The Mandatory Third Doctor Rule
When a seafarer's doctor and the company physician disagree on disability, the POEA-SEC's third-doctor rule is mandatory. Hernandez v. Magsaysay explains why.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.