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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Navigating VAT Refund Claims: Mandatory Periods and the Operative Fact Doctrine
The Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims and when the operative fact doctrine applies.
VAT Refund Claims: Strict Compliance with Invoicing Requirements Required
Philippine Supreme Court rules strict compliance with VAT invoicing requirements is mandatory for input VAT refund claims on zero-rated sales.
Ensuring Complete Representation: The Mandatory Nature of Party-List Nominee Requirements in Philippine Electi
The Supreme Court affirms that submitting at least five nominees is a mandatory requirement for party-list groups, not a mere procedural detail.
Just Compensation in Agrarian Reform: Fair Valuation of Rubber Lands
The Supreme Court clarifies how just compensation for rubber lands must be determined under agrarian reform, emphasizing the mandatory DAR valuation formula.
Seafarer Disability Claims: When Heart Disease Is Not Compensable Under POEA Contract
Philippine Supreme Court ruling on seafarer disability claims, work-connection requirement, and the mandatory 3-day post-employment medical examination under the POEA contract.
Safeguarding Rights: The Importance of Proper Procedure in Drug Cases
In People v. Oniza, the Supreme Court acquitted two accused of drug charges because police ignored the mandatory procedures under Section 21 of R.A. 9165.
Perfecting Appeals Strict Compliance With Rules OF Court IS Mandatory
Learn how the Supreme Court ruled on writs of possession, third-party adverse claims, and strict procedural compliance in extrajudicial foreclosures.
Navigating VAT Refund Claims: Prescriptive Periods and Equitable Estoppel in Philippine Tax Law
Philippine Supreme Court clarifies the two-year prescriptive period for VAT refund claims and the mandatory 120-day waiting period before judicial appeal.
Judicial Delay in Ejectment Cases: When Slow Justice Becomes a Sanctionable Offense
The Supreme Court fined a judge P10,000 for delaying an ejectment ruling beyond the mandatory 30-day period under the Rules on Summary Procedure.
VAT Refund Deadlines: San Roque Doctrine on the 120-Day Rule and Judicial Claims
The Supreme Court's San Roque ruling clarifies the mandatory 120-day period for VAT refund claims and its exceptions.
Mandatory Injunctions When Possession of Titles Must Be Returned
When can a court order the return of property titles before trial? The Supreme Court explains the rules on preliminary mandatory injunctions.
Judicial Accountability: Upholding Procedural Rules in Annulment and Adoption Cases
A judge fined P10,000 for skipping mandatory no-collusion reports in annulments and adoption safeguards—a lesson in judicial accountability.
Mandatory Arbitration Prevails Upholding CBA Provisions IN Seafarer Disability Claims
Timeliness and Sufficiency in Election Protests: Balancing Procedure and Substance
A look at Lloren v. COMELEC on appeal fee deadlines, motion fees, and the mandatory requirements for a valid election protest.
Balancing Development and Ecology: The Imperative of Environmental Impact Assessments in Reclamation Projects
The Supreme Court underscores the mandatory nature of environmental impact assessments and consultations in reclamation projects, balancing development with ecological protection.
Timely Transcript Submission: Court Stenographer Suspended for Delayed TSNs
Supreme Court suspends court stenographer for chronic TSN delays, underscoring that efficiency and compliance with Administrative Circular No. 24-90 are mandatory in the judiciary.
Small Claims Deadlines Are Mandatory: What Judges and Litigants Must Know
A judge's five-day deadline to decide small claims cases is mandatory, not flexible, the Supreme Court ruled. Learn the rules.
Supreme Court: Five-Day Rule for Small Claims Is Mandatory, Not Flexible
The Supreme Court reminds judges that the five-day period to decide small claims cases is mandatory, not a flexible guideline.
Dismissed Appeal: The Perils of Non-Compliance with Rules of Court
A dismissed appeal shows why strict compliance with Rule 44 on appellant's briefs is mandatory, not optional.
Writ of Preliminary Mandatory Injunction in Property Disputes: Protecting Possession Rights
When can a court issue a writ of preliminary mandatory injunction to restore possession in property disputes? The Supreme Court explains in Castro v. Se.
IBP Elections: Enforcing Rotation and Upholding Ethical Conduct in Bar Governance
The Supreme Court settles the 2009 IBP leadership crisis, affirming mandatory rotation rules and penalizing grave misconduct by bar officers.
Dismissal for Non-Compliance: Upholding Procedural Rules in Appellate Review
The Supreme Court affirms the CA's dismissal of a petition for review for failure to comply with Rule 43 requirements, underscoring the mandatory nature of appellate procedure.
Seafarers Must Comply With Post-Employment Medical Exams or Forfeit Disability Claims
Philippine Supreme Court rules seafarers who skip mandatory post-employment medical exams within three days forfeit disability claims, even for mental health conditions.
Unraveling Real Estate Mortgages When Does A Debt Secure Future Obligations
Philippine Supreme Court clarifies when real estate mortgages secure future obligations and the strict standards for preliminary mandatory injunctions.