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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When Government Transactions Can Be Disallowed: COA's Power Explained

The Supreme Court clarifies when COA may disallow government payments and when it oversteps its audit powers in this PhilHealth case.

Decoy Solicitation in Trafficking Cases: Entrapment vs Instigation

The Supreme Court clarifies when police decoy solicitation in trafficking cases is valid entrapment, not instigation, in People v. Mendez.

Navigating GOCC Compensation: Board Authority and Disallowed Benefits in the Philippines

Explaining the Supreme Court ruling on PNCC directors' gratuity benefits, GOCC status, and when disallowed compensation must be returned.

Navigating Anti-Graft Law Good Faith Defense in Government Procurement

Explore the good faith defense in anti-graft cases through a recent Supreme Court acquittal in a government procurement dispute.

Qualified Trafficking of a Minor: Key Lessons from People v. Cañas

A look at qualified trafficking in persons under RA 9208, as amended, and what the Supreme Court's ruling in People v. Cañas means for child protection.

Judges and Business Interests: Navigating Ethical Boundaries in the Philippines

A Supreme Court ruling clarifies when a judge's private business interest becomes an ethical violation, and what judges must do to stay compliant.

Irrevocability of Tax Credit Options: A Guide for Philippine Corporations

Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.

VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling

The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.

When Can the Comelec Disqualify Bidders? Electoral Integrity vs Procurement Law

The Supreme Court rules on the limits of Comelec's power to disqualify bidders under procurement law.

Insanity Defense in the Philippines: Burden of Proof and Criminal Liability

The insanity defense in Philippine criminal law requires clear proof of mental illness at the time of the crime. This case explains the rules.

COA Disallowances When ARE Government Officials Personally Liable TO Refund

Supreme Court clarifies when government officials must refund disallowed benefits, distinguishing approving officers from mere recipients.

When Personal Misconduct Impacts Public Trust Philippine Supreme Court Ruling ON Employee Behavior

The Supreme Court clarifies liability rules when government officials receive disallowed benefits, distinguishing approving officers from mere recipients.

Child Trafficking and Sexual Abuse: Philippine Law and Victim Protection

A Supreme Court ruling clarifies qualified trafficking in persons and rape, and the strong legal protections for minor victims in the Philippines.

Insanity Defense in Philippine Criminal Law: Defining the Boundaries of Criminal Responsibility

The Supreme Court clarifies when insanity exempts an accused from criminal liability, applying a strict three-way test.

Simple Misconduct vs. Grave Misconduct: A Philippine Government Accountability Guide

The Supreme Court clarifies the distinction between simple and grave misconduct in Aragon-Mabang v. Ombudsman, a landmark 2024 ruling on public officer liability.

Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions

Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.

When Is an Accusation Enough? Conspiracy and Probable Cause After the Pastor Case

The Supreme Court clarifies when a co-accused's confession can establish conspiracy and probable cause, and when it cannot.

Estafa Acquittal: Why a Faulty Information Violates Due Process in the Philippines

A flawed information can lead to acquittal in estafa cases. Learn how the right to be informed shapes criminal due process in the Philippines.

Right to Speedy Disposition of Cases: Nullifying COA Decisions for Undue Delay

The Supreme Court nullified COA decisions after an 11-year delay, reaffirming the constitutional right to speedy disposition of cases.

Constructive Dismissal of OFWs: When Unbearable Work Conditions Amount to Illegal Termination

The Supreme Court clarifies when unbearable working conditions abroad amount to constructive dismissal of OFWs, entitling them to back wages and damages.

When Does a Right to Radio Frequencies Vest? The NOW Telecom Ruling

A legislative franchise does not guarantee radio frequencies. The Supreme Court explains why spectrum use is a privilege.

SEC Quasi-Legislative Power: When Courts Can Review Agency Regulations

The Supreme Court clarifies when courts may review SEC regulations and why injunctions against the agency were improper in the PSE voting rights case.

Secret Detention Cells and Detainee Rights Under Philippine Law

The Supreme Court affirms the Ombudsman's dismissal of criminal charges over an alleged secret detention cell, while reminding authorities of detainee rights standards.

Sandiganbayan Jurisdiction Over Ill-Gotten Wealth and Lease Contract Validity

Supreme Court rules Sandiganbayan has jurisdiction over lease contract nullity involving alleged ill-gotten wealth, affirming state ownership of Paoay properties.