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.
Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement
Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.
Navigating Sequestration: Why Court Approval Is Mandatory for Disposing of Assets in the Philippines
Philippine Supreme Court ruling on why sequestered assets, including dividends, cannot be sold without Sandiganbayan approval.
Missed Deadlines Dismissed Cases Understanding Failure TO Prosecute IN Philippine Courts
Understand how Philippine courts handle failure to prosecute and missed deadlines, and why procedural rules may be relaxed in labor cases.
Illegal Demolition as Grave Coercion: Property Rights and Due Process in the Philippines
When does demolition become a crime? The Sy case shows how unlawful property destruction can constitute grave coercion under Philippine law.
When Self-Defense Fails: Homicide and Accomplice Liability in Philippine Law
A Supreme Court ruling explains when self-defense fails, why a killing becomes homicide not murder, and when relatives become accomplices.
Substituted Service of Summons in the Philippines: Ensuring Court Jurisdiction
Explaining when Philippine courts acquire jurisdiction over non-resident defendants through personal or extraterritorial service of summons.
COA Audit Not Mandatory for Utility Rate Changes: Meralco Case Analysis
Supreme Court clarifies that COA audit is not a prerequisite to ERC rate approvals, settling a key administrative law question.
Regular Employment Status and Labor-Only Contracting: The San Miguel Corporation Case
Learn how the Supreme Court protected a worker's regular employment status against labor-only contracting schemes in San Miguel Corporation v. NLRC.
Boundary Disputes in the Philippines: When Creeks Change Course, Ownership Stays Put
Philippine courts uphold original property boundaries even when creeks are diverted. Learn how Pang-oden v. Leonen protects land titles.
Willful Failure to Pay Just Debts: Disciplinary Risks for Philippine Government Employees
Philippine public servants can face administrative discipline for willful failure to pay just debts, even after settlement. Learn the rules and risks.
Government Incentives When Must Employees Repay Disallowed Benefits
Philippine Supreme Court ruling on when government employees must refund disallowed incentive benefits, distinguishing good faith recipients from approving officers.
Timber License vs Contract: DENR Authority Over Forest Resources
Supreme Court ruling on whether a timber license agreement and presidential warranty create vested rights against DENR's regulatory authority over forest resources.
Who's the Boss? Determining Employer Liability in Labor-Only Contracting
Philippine Supreme Court clarifies when a principal employer becomes solidarily liable with a labor-only contractor for workers' claims.
Consolidation of Cases: Efficiency and Prevention of Conflicting Judgments
Philippine Supreme Court explains when courts may consolidate related cases to avoid conflicting judgments, save time, and promote swift justice.
Business Closure in the Philippines: Navigating Layoffs and Employee Rights During Financial Distress
Learn the rules on business closure in the Philippines, including separation pay, notice requirements, and employee rights when a company shuts down due to losses.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Substantial Compliance in Appellate Procedure: Balancing Technical Rules and Justice
The Supreme Court relaxes technical rules in labor cases, allowing substantial compliance with Rule 65 and Rule 13 requirements.
Balancing Right to Work and Employer Prerogative: Absences and Termination
Philippine Supreme Court ruling on when excessive absences justify dismissal, emphasizing proportional penalties and employer burden of proof.
COA Overpayment Recovery Upheld: Quantum Meruit in Government Contracts
Supreme Court affirms COA's order for a contractor to return overpayments, clarifying quantum meruit and due process in government audit cases.
Breach of Contract: Enforcing Penalty Clauses in Government Projects
Explaining when penalty clauses bind contractors in government projects, based on a Supreme Court ruling on DBP and PD 1594.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.
Upholding Decorum: Judicial Employees' Duty to Maintain Respect and Civility in the Workplace
Court employees must maintain civility and respect at all times. Gross discourtesy warrants suspension under Civil Service rules.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.