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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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SALN Compliance Opportunity to Correct Errors Prevents Haphazard Prosecution of Public Officials

The Supreme Court acquits a public official of SALN violations, ruling that the review and compliance procedure under RA 6713 must precede prosecution.

SALN Compliance Opportunity to Correct Errors Prevents Haphazard Prosecution

Supreme Court acquits public official of SALN violation, ruling that the review and compliance procedure under RA 6713 must precede prosecution.

VAT Refund Claims: Establishing Zero-Rated Sales as a Prerequisite

The Supreme Court clarifies that unutilized input VAT refunds under Section 112(A) require proof of zero-rated sales in the same taxable period.

Seafarers Disability Accident CBA Benefits and Employer Obligations in Maritime Employment

When a CBA governs seafarer disability, its better benefits prevail over the POEA-SEC, and employers must timely issue final medical assessments.

Nuisance Candidates: Genuine Intention vs Political Viability in Philippine Elections

Supreme Court clarifies that lack of nationwide support or political machinery is not a ground to declare a candidate a nuisance under Section 69 of the Omnibus Election Code.

SEC Accreditation of CPAs: Supreme Court Limits SEC Power Over Accountancy Practice

The Supreme Court struck down SEC rules requiring CPA accreditation for external auditors, affirming the Board of Accountancy's exclusive regulatory power.

Neglect of Duty: Sandiganbayan Security Guards Fined for Lost Radio

Sandiganbayan security guards fined for simple neglect of duty after losing a government-issued radio. Learn the rules on accountability.

Chain of Custody Doubt in Drug Cases Leads to Acquittal

Supreme Court acquits drug suspect after prosecution fails to prove every link in the chain of custody, stressing the need for complete witness testimony.

Revitalizing Judicial Education THE Supreme Courts NEW Approach TO Philja Appointments AND Reappointments

The Supreme Court clarifies the Environment Secretary's authority to cancel mineral production sharing agreements without prior MGB recommendation.

Courts Must Respect CIAC Arbitral Awards: Key Lessons from ASEC v. Toyota Alabang

The Supreme Court reminds courts to defer to CIAC arbitral tribunals' factual findings, preserving the finality and integrity of construction arbitration.

Undue Influence and the Anti-Graft Act: Protecting Public Officers From Unsubstantiated Charges

The Supreme Court clarifies that violating procurement rules alone does not prove graft under Section 3(e) of RA 3019.

Acquittal in Anti-Graft Case: Honest Mistake vs Corrupt Intent in Procurement

Supreme Court acquits mayors in anti-graft case, ruling that procurement violations without corrupt intent do not constitute Section 3(e) offenses.

Graft Acquittal: Why Procurement Lapses Alone Do Not Prove Corruption

Supreme Court acquits municipal officials of graft despite procurement lapses, clarifying the strict proof required under Section 3(e) of RA 3019.

Tax Amnesty Limits: Withholding Tax Liabilities and Corporate Officer Liability

The Supreme Court clarifies that tax amnesty under RA 9480 does not cover withholding tax liabilities, and corporate officers may still face prosecution.

Unwarranted Benefit: Dissecting Graft and Conspiracy in Optical Media Regulation

The Supreme Court clarifies conspiracy and graft liability under RA 3019 in a case involving released pirated DVDs from OMB custody.

Unreasonable Searches Evidence Inadmissible When Police Exceed Warrant Scope

When police exceed a search warrant's scope and violate Section 21, seized evidence becomes inadmissible, potentially leading to case dismissal.

Broken Chains: How Mishandling Evidence Leads to Acquittal in Drug Cases

The Supreme Court acquits a drug possession convict due to broken chain of custody, stressing strict compliance with Section 21 of RA 9165.

Unreasonable Search Evidence Obtained Illegally IS Inadmissible IN Drug Cases

Supreme Court rules evidence from an unreasonable search is inadmissible in drug cases, explaining why Section 21 compliance matters.

Broken Chains: Safeguarding Rights in Drug Possession Cases

The Supreme Court acquits four accused in a drug case, underscoring that a broken chain of custody can defeat the prosecution's case beyond reasonable doubt.

Broken Chains: Acquittal Due to Flawed Drug Evidence Handling

Why a buy-bust conviction was overturned when police failed to secure the required witnesses for the drug inventory.

Chain of Custody Safeguarding Drug Evidence in Philippine Law

The Supreme Court acquits a drug suspect because police failed to secure the required witnesses during inventory, explaining the strict chain of custody rule.

Seafarers Disability Claims: Strict Compliance With Three-Day Reporting Rule

Philippine Supreme Court ruling on seafarers' disability claims and the mandatory three-day post-employment medical examination requirement under the POEA-SEC.

Chain of Custody Imperative: Safeguarding Drug Evidence Integrity in Philippine Law

The Supreme Court acquits a drug suspect due to broken chain of custody, explaining why strict compliance with Section 21, RA 9165 matters.

Certiorari Deadlines Strict Compliance Required IN Philippine Courts

The Supreme Court affirms that Rule 45 petitions must strictly comply with procedural deadlines, and clarifies the elements of Section 3(e) of the Anti-Graft Law.