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 187 articles for receipts

Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated

Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.

Insanity Plea in Parricide: Burden of Proof and the Limits of Jealous Rage

The Supreme Court clarifies when insanity exempts an accused from criminal liability, and why jealous rage falls short.

Private Contractors Can Be Held Liable Under the Anti-Graft Law for Conspiring With Public Officers

The Supreme Court affirms that private individuals who conspire with public officers in graft cases can be held liable under Section 3(e) of RA 3019.

Employer Liability for Employee Negligence: Proving Due Diligence in Philippine Law

When can an employer be held liable for an employee's negligence? The Supreme Court explains the due diligence defense in Philippine Hawk v. Lee.

Leasehold Improvements: Understanding Reimbursement Rights and Obligations in Philippine Law

Learn how Philippine courts handle leasehold improvement reimbursement rights, obligations, and settlement through compromise agreements.

Possession Is Key: Upholding Convictions Despite Warrantless Searches in Forestry Code Violations

The Supreme Court explains when warrantless seizures of lumber are valid and why mere possession without documents is a crime.

Proving Land Ownership: Why Possession Since 1945 Needs More Than Claims

Learn what Philippine courts require to prove land ownership through possession since 1945, from the Arbias v. Republic case.

When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao

The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.

False Promises and Financial Ruin: Establishing Estafa Through Deceit in Investment Schemes

The Supreme Court affirms that luring investors with false profit promises constitutes estafa, even when the accused claims ignorance of the scheme.

Simulated Sales: When Continued Possession Trumps a Deed of Sale

Philippine Supreme Court ruling on simulated sales: continued possession and tax payments can nullify a deed of absolute sale.

Insurer's Inaction on Insurance Application: When Silence Means Approval

Supreme Court rules insurer's prolonged inaction on a group life insurance application amounts to approval, protecting insured parties from prejudice.

Mission Orders and Memorandum Receipts: When They Don't Replace a Firearms License

The Supreme Court clarifies that mission orders and memorandum receipts cannot substitute for a valid firearms license, even for confidential agents.

Equitable Mortgage vs Sale With Right to Repurchase: Price and Intent

When is a "sale with right to repurchase" really an equitable mortgage? The Supreme Court explains the role of price adequacy and intent.

Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines

The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.

The Perils of Oversight: Delineating Negligence and Liability in Medical Practice

A missed surgery due to a time-zone error tests the line between ordinary and gross negligence in medical practice, shaping damage awards.

Binding Amicable Settlements: Understanding Repudiation in Barangay Justice

When is a barangay amicable settlement binding? The Supreme Court explains repudiation rules under the Local Government Code.

Security of Tenure: Defining Agricultural Tenancy in Philippine Law

The Supreme Court clarifies what makes a person an agricultural lessee entitled to security of tenure under Philippine agrarian laws.

Judicial Efficiency vs Due Process: Balancing Speed and Fairness in Case Resolution

A sheriff's failure to implement a writ shows how judicial efficiency and due process must be balanced in Philippine courts.

Malicious Prosecution in Estafa Cases: When a Criminal Complaint Becomes a Tort

The Supreme Court clarifies when filing an estafa complaint without probable cause constitutes malicious prosecution, making the complainant liable for damages.

Proving Land Ownership in the Philippines: Tax Declarations and Cadastral Surveys in Quieting Title Cases

Learn how tax declarations, cadastral surveys, and possession determine ownership in Philippine land disputes, based on a Supreme Court ruling.

Malversation of Public Funds in the Philippines: When Reimbursement Does Not Erase Liability

Failure to liquidate public funds can lead to malversation conviction even if the amount is later reimbursed. Learn the rules and key lessons from a Supreme Court case.

Forcible Entry in the Philippines: Why Prior Physical Possession Evidence Wins Cases

Learn how Philippine courts decide forcible entry cases, why prior physical possession evidence matters, and key lessons from Buduhan v. Pakurao.

Implied Tenancy in Philippine Agrarian Law: Security of Tenure Beyond Written Contracts

Philippine Supreme Court ruling on implied tenancy, forged contracts, and security of tenure for agricultural tenants under RA 1199.

Transferee Recruitment Agency Liability and OFW Claims: The Grand Placement Case

Explaining when a transferee recruitment agency assumes liability for OFW claims, and why evidence still matters in monetary disputes.