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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Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law
Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.
Court Employees and Private Loans: When Public Office Creates a Conflict of Interest
A Supreme Court ruling explains when a court or government employee's private loan becomes an administrative offense, and the proper remedy for dismissed complaints.
Corporate Rehabilitation and Conservatorship: Key Insights from the CAP Pension Ruling
The Supreme Court clarifies the boundaries between corporate rehabilitation and conservatorship, and the limits of a rehabilitation court's jurisdiction over subsidiary corporations.
Who May Appeal a Criminal Case Dismissal? The Rule on Private Complainants
A private complainant cannot question the dismissal of a criminal case; only the OSG may appeal the criminal aspect. Learn the rule.
Understanding the Limits of Private Complainants in Challenging Criminal Case Dismissals in the Philippines
Explore how Philippine courts treat private complainants' appeals in criminal case dismissals, including standing and procedural rules.
Property Title Cancellation and Reconveyance: Insights from a Philippine Landmark Case
Learn when private individuals can sue to cancel a free patent title and what distinguishes reversion from reconveyance in Philippine property law.
Navigating Tax Exemptions for Non-Profit Clubs: The Supreme Court's Ruling on Membership Fees
The Supreme Court clarifies that membership fees and assessment dues of recreational clubs are not subject to income tax and VAT.
Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case
Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.
Unlocking the Timeline for VAT Refund Claims: A Guide to Navigating Tax Refund Procedures in the Philippines
Learn how the Supreme Court clarified the 120-day and 30-day periods for VAT refund claims, and what documents prove zero-rated sales.
Family Employment and Public Office: Understanding RA 3019 Violations
A Supreme Court ruling clarifies when hiring a spouse in a private firm with pending official business violates the Anti-Graft law.
Unlocking Retirement Benefits for Part-Time Workers: A Landmark Philippine Supreme Court Ruling
The Supreme Court confirms that part-time employees in the private sector are entitled to retirement benefits under Republic Act No. 7641.
When a Judge's Private Misconduct Becomes a Public Offense
The Supreme Court dismissed a judge for gross immorality after an extramarital affair, showing how private conduct affects judicial office.
Foreclosure During Conservatorship: Can a Company's Directors Still Act?
Supreme Court clarifies that a conservator does not replace a company's board; directors may still initiate foreclosure to collect debts.
Private Individuals in Conspiracy with Public Officers Can Be Liable Under Anti-Graft Law
The Supreme Court affirms that private individuals conspiring with public officers may be indicted for violations of Section 3(e) of RA 3019.
Can Private Individuals Be Charged With Corruption Under Philippine Law? The Canlas Case Explains
The Supreme Court clarifies that private individuals acting in conspiracy with public officers may be indicted for graft under Section 3(e) of RA 3019.
Hereditary Succession in Agrarian Reform: Supreme Court Ruling on Tenant Beneficiary Rights
The Supreme Court clarifies how farmholdings under PD 27 pass to heirs, emphasizing DAR's authority over succession and owner-cultivator selection.
Shareholder Rights Navigating Derivative Suits IN Philippine Corporate LAW
Understand when Philippine courts allow derivative suits, the requirements under the Interim Rules, and why majority shareholders cannot bypass the board of directors.
Falsification vs Estafa: Identifying the True Crime in Fraudulent Schemes
The Supreme Court clarifies when falsification of a private document, not estafa, is the proper charge in fraud cases.
When a Motorcycle Ride Makes a Killing Murder: People v. Padal Explained
A Supreme Court ruling shows how using a motorcycle to chase a victim can elevate a killing from homicide to murder under Philippine law.
Disbarment for Adultery and Abandonment: Moral Standards for Philippine Lawyers
The Supreme Court disbarred a lawyer for adultery and abandoning his family, reaffirming that private misconduct reflects on fitness to practice law.
Eminent Domain and Private Property: Clarifying Expropriation Powers in the Philippines
The Supreme Court clarifies when state-owned land is private property subject to expropriation, and the limits of delegated eminent domain.
Prior Public Use and the Power of Expropriation: The NGCP Case
When can a private franchise holder expropriate property already devoted to public use? The Supreme Court clarifies in this 2019 ruling.
Attorney Disciplinary Actions: When Private Misconduct Leads to Disbarment
The Supreme Court disbarred a lawyer for gross immorality, dishonesty, and deceitful conduct, clarifying the boundaries of professional conduct.
Conspiracy and Superior Strength in Group Attacks: Murder Liability Explained
When a group attacks one victim, conspiracy and abuse of superior strength can elevate the crime to murder. Learn the rules.