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 97120 of 191 articles for computation

Finality vs Justice: Reconciling Immutability of Judgments With Equitable Labor Standards

The Supreme Court clarifies when a final judgment can be reconsidered, balancing the doctrine of immutability with the rights of illegally dismissed employees.

CARP Landowner Rights After CLOA Issuance: Diamond Farms Case on Just Compensation and Beneficiary Possession

Supreme Court ruling on landowner rights, just compensation, and beneficiary possession under CARP after CLOA issuance in Diamond Farms v. Diamond Farm Workers.

Clarification vs. Amendment: When a Final Judgment Can Still Be Explained

Philippine courts can clarify final judgments but not amend them. Learn the distinction from Spouses Mahusay vs. B.E. San Diego, Inc.

Quorum Quandaries: When Does a Presiding Officer Count in Local Governance

The Supreme Court clarifies when a vice-mayor counts for quorum in local sanggunian sessions under the Local Government Code.

Partial Redemption in Philippine Foreclosure: Can You Redeem Select Properties?

Philippine law allows partial redemption of foreclosed properties. Learn the rules, limits, and practical implications from a key Supreme Court ruling.

OFW Illegal Dismissal: Full Back Pay for Unexpired Contract After Yap v. Thenamaris

Learn how the Supreme Court awarded an OFW full salaries for the unexpired contract after illegal dismissal, applying the Serrano ruling.

Facilities vs Supplements in Wage Disputes: Key Distinctions Under Philippine Labor Law

Philippine Supreme Court clarifies the legal distinction between facilities and supplements in computing wages, and when employers may deduct their value.

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.

Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales

The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.

Just Compensation Under CARP: Courts Must Follow DAR Valuation Formula

Supreme Court clarifies that courts determining just compensation under CARP must strictly apply the DAR valuation formula, not substitute their own methods.

Upholding Government Authority When Public Interest Overrides Private Land Claims In Expropriation

Philippine Supreme Court ruling on expropriation, public interest, and limits of private land claims against government authority.

Presumption of Regularity vs. Misconduct Claims: Integrity in Court Execution

Learn how the presumption of regularity in official duty interacts with misconduct allegations in administrative cases, from a 2010 Supreme Court ruling.

Clerk of Court Dismissed for Dishonesty in Handling Public Funds

Supreme Court dismisses clerk of court for failing to account for P256,530.25 in court fund shortages, affirming strict accountability standards.

Equitable Reduction of Liquidated Damages in Construction Delays: Balancing Contractual Obligations and Fairne

Philippine Supreme Court explains when courts may reduce liquidated damages in construction delay cases, balancing contract terms with equity.

From Rice Fields to Fair Value: Determining Just Compensation in Agrarian Reform

When PD 27 lands remain unpaid at RA 6657's passage, just compensation follows RA 6657, not the old decree.

Just Compensation in Agrarian Reform: Applying Current Land Valuation Standards

Explains how Philippine courts determine just compensation for agrarian reform lands, using current DAR valuation formulas rather than outdated standards.

Retirement Benefits: Employer's Duty Beyond Initial Retirement

Retired employee continues working; Supreme Court clarifies prescription, retirement pay computation, and employer obligations under Philippine law.

Probationary Employment for Teachers: Rights, Limits, and the Manalo Ruling

Learn the rules on probationary employment for private school teachers, including tenure rights, dismissal standards, and the landmark Manalo case.

Upholding Judicial Efficiency Consequences FOR Undue Delay IN Case Resolution

The Supreme Court annuls a COMELEC ruling that nullified execution pending appeal in an election protest, clarifying the standards for the remedy.

Crediting Government Service for Retirement: Defining the Scope of the Civil Service and Compensation

The Supreme Court clarifies which government services count for retirement benefits, distinguishing full-time civil service from part-time and non-chartered positions.

Contractual Obligations Upholding Interest AND Penalties IN Land Purchase Agreements

Philippine Supreme Court rules buyers must pay stipulated interest and penalty charges in land purchase agreements, even if onerous.

Abandonment in Election Protests: Legarda v. De Castro and the Effect of Subsequent Candidacy

PET dismisses Legarda's VP protest against De Castro on abandonment and evidentiary grounds, clarifying election protest rules.

Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance

Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.