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.
Defining Probable Cause in Philippine Plunder Cases: Estrada v. Office of the Ombudsman
The Supreme Court explains the standard for probable cause in plunder cases and why courts defer to the Ombudsman's findings.
RA 10951 Penalty Adjustments Apply Even After Final Judgment: The Elbanbuena Case
The Supreme Court allows reopening final judgments to apply RA 10951's reduced penalties, remanding cases to trial courts for recomputation.
Speedy Disposition Rights: Balancing Institutional Delays and Fair Trial Guarantees
The Supreme Court clarifies when inordinate delay in preliminary investigation violates the constitutional right to speedy disposition of cases.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Receiving Money from Bondsmen Is Grave Misconduct for Court Personnel
Court employees cannot receive money from litigants, even as voluntary "token" gifts. The Supreme Court explains why in Perez v. Roxas.
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.
Quo Warranto and Judicial Integrity: The Sereno Case Explained
The Supreme Court's Sereno ruling clarifies that quo warranto can oust impeachable officers who lack constitutional qualifications like proven integrity.
Environmental Protection Prevails: Citizens' Right to a Balanced Ecology Upheld
The Supreme Court affirms the writ of kalikasan, ordering the closure of Cebu's Inayawan landfill to protect residents' constitutional right to a balanced and healthful ecology.
Habitual Absenteeism in the Judiciary: Dismissal for Court Employee Who Abandoned Post
Supreme Court dismisses court interpreter for habitual absenteeism, forfeiting benefits and barring re-employment in government service.
Breach of Public Trust: Defining Misconduct and Dishonesty in Government Service
The Supreme Court affirms penalties against a former PCGG chairman for grave misconduct, serious dishonesty, and conduct prejudicial to the best interest of the service.
Breach of Public Trust: Accountability for Mismanagement of Judiciary Funds
Supreme Court rules on accountability of judges and court personnel for tampered receipts and overwithdrawals from judiciary funds.
Dismissal for Immoral Conduct: Upholding Decency in the Judiciary
The Supreme Court dismisses a process server for exposing himself to a janitress, ruling it disgraceful and immoral conduct—a second offense warranting the severest penalty.
Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales
Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.
Protecting Contractors: Quantum Meruit and COA Disallowances in Government Projects
Supreme Court clarifies when contractors may recover from void government contracts under quantum meruit, and the limits of COA's audit powers.
VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter
Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.
Just Compensation and Landowner Rights Beyond DAR Valuation in Agrarian Reform
The Supreme Court clarifies that courts, not administrative agencies, have final say on just compensation for agrarian reform lands.
Judicial Conduct: Moral Standards and Accountability in the Philippine Judiciary
The Supreme Court dismisses a judge for immorality and gross misconduct, reaffirming that judges must uphold the highest moral standards.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
When a Judge Falls Short: Gross Immorality, Dismissal, and Bar Sanctions
The Supreme Court dismissed a judge for gross immorality over an extramarital affair, suspending him from law practice for three years.
Equitable Estoppel and Tax Refund Claims: The Exception to the 120+30-Day Rule
Explains the Supreme Court's ruling in Visayas Geothermal Power Co. v. CIR, applying equitable estoppel to the 120+30-day tax refund rule.
Safeguarding Impartiality Upholding DUE Process IN Administrative Whistleblowing Cases
The Supreme Court acquits a man convicted of illegal firearm possession due to police failure to mark evidence at the place of seizure, establishing new guidelines for firearms cases.
Supreme Court: Early Retirement Must Be Voluntary—Illegal Dismissal Ruling Against Letran
SC rules an employee cannot be retired early without express consent; Letran liable for illegal dismissal, separation pay, and backwages.
Perfecting Appeals in Election Protests: Payment Deadlines and Damage Awards
Supreme Court clarifies COMELEC appeal fee deadlines under Resolution 8486 and limits damages in election protests to actual or compensatory damages.
When a Disqualified Candidate Wins: Second-Placer Rule and Void Certificates of Candidacy
Explaining the Supreme Court's ruling on void certificates of candidacy, second-placers, and who truly wins when a candidate is disqualified.