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 97115 of 115 articles for assessments

Simulated Sales in Philippine Law: Why Fictitious Contracts Are Void

A simulated deed of sale has no legal effect, and the resulting title must be cancelled. The Supreme Court explains why in pari delicto does not apply to fictitious contracts.

Circumstantial Evidence and Robbery With Homicide: Establishing Guilt Beyond Reasonable Doubt

How the Supreme Court upheld a robbery-with-homicide conviction based on circumstantial evidence, flight, and denial in People v. Corre Jr.

Breach of Trust Rape Conviction Upheld Despite Lack of Witnesses

Philippine Supreme Court affirms rape conviction based on credible victim testimony, even without eyewitnesses or medical examination.

Single Credible Witness Can Secure Conviction: People v. Sabado Explained

A single credible eyewitness can convict in Philippine courts. Learn how People v. Sabado demonstrates the quality-over-quantity principle in evidence.

Forcible Abduction vs Rape: Distinguishing Intent and Evidence in Sexual Assault Cases

Philippine Supreme Court ruling on People v. Abalde clarifies statutory rape, force, intimidation, and evidence standards in sexual assault cases.

Union Dues and Attorney's Fees: Protecting Employee Rights in Collective Bargaining

The Supreme Court clarifies when attorney's fees can be charged to union members and the strict rules on check-off deductions.

When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA

Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.

Upholding Fair Trial: The Importance of Cross-Examination in Philippine Criminal Proceedings

How the Supreme Court balanced a rape conviction with the accused's right to cross-examine, clarifying token resistance and delay rules.

Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law

Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.

Credible Testimony in Rape Cases: Why Victim Accounts Matter in Philippine Law

The Supreme Court affirms that a minor rape victim's credible, detailed testimony alone can sustain a conviction, explaining key rules on credibility.

Understanding Contracts of Sale vs Contracts to Sell in Philippine Property Law

Learn the key differences between contracts of sale and contracts to sell under Philippine law, and why the distinction matters for property buyers and sellers.

Fair Trial or Biased Judge: When a Trial Judge's Questions Are Proper in Philippine Courts

The Supreme Court clarifies when a judge's clarificatory questions during trial are proper and do not prove judicial bias.

Tuition Fee Hikes and Wage Increases: Employee Rights in Philippine Schools

Explaining the Supreme Court ruling on how tuition fee increases relate to mandatory wage hikes for school employees under Philippine law.

Admissibility of Confessions in Philippine Criminal Law: A Case Analysis

Learn how Philippine courts assess eyewitness credibility, delay in reporting crimes, and damages in murder cases through this case analysis.

Bail After Conviction When Guilt Imports Denial in Philippine Law

Philippine Supreme Court ruling on rape conviction, credibility of mentally weak victim, denial defense, and bail implications after conviction.

Leasehold Improvements: Lessee Rights and Obligations Under Philippine Law

Understand lessee rights to improvements under Article 1678 of the Civil Code, and why lessees are not builders in good faith.

Eminent Domain in the Philippines: Just Compensation and Due Process

Learn how Philippine law protects property owners in eminent domain cases, focusing on just compensation and due process requirements.

Check-Off Provisions in Philippine Labor Law: Employer Liability for Uncollected Union Dues

When an employer fails to deduct union dues under a CBA check-off, is it liable for the uncollected amount? The Supreme Court clarifies.

Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes

Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.