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.
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.
GSIS v. Villamayor: When Illness Is Not Work-Related, No Death Benefits
Supreme Court denies GSIS death benefits for breast cancer death, ruling claimants must prove work connection, not just illness.
Premature Partition: Estate Settlement Before Property Distribution
When heirs can and cannot demand partition of a decedent's property before estate settlement proceedings are completed.
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.
SEC Retains Power to Execute Decisions in Pending Intra-Corporate Cases
Supreme Court rules the SEC may enforce its final decisions in intra-corporate cases retained under Section 5.2 of the Securities Regulation Code.
Habeas Corpus Requires Proof of Illegal Detention, Not Just Disappearance
Philippine Supreme Court ruling clarifies that habeas corpus requires proof of actual detention, not merely a person's disappearance.
Philippine Supreme Court Upholds Consumer Rights Publication Required FOR Electricity Rate Hikes
The Supreme Court ruled that electricity rate hike applications must be published and opened for public comment, protecting consumer rights under the EPIRA.
Presidential Approval Required for Government Vehicle Purchases: DBP v. COA
Supreme Court affirms COA disallowance of DBP's vehicle purchases for lack of presidential approval under LOI 667 and Letter of Implementation No. 29.
Corporate Asset Purchases and Prior Presidential Approval: DBP v. COA
Explaining the Supreme Court ruling in DBP v. COA on prior presidential approval for government corporate vehicle purchases and disallowance.
Contempt of Court and Administrative Dismissals: Balancing Executive Action and Judicial Process
When can a government official be cited for contempt for implementing an administrative dismissal pending appeal? The Supreme Court explains the limits.
Work-Related Hypertension Compensability and the Teacher’s Plight Under Philippine Law
The Supreme Court affirms that a public school teacher’s hypertension and stroke are compensable under PD 626, applying a liberal standard of proof.
Unfair Labor Practice Dismissals: Employee Rights to Moral and Exemplary Damages
Supreme Court ruling on unfair labor practice dismissals, moral damages, and the rule against splitting causes of action in the Philippines.
VAT on Sale of Assets: When Is It "In the Course of Trade or Business"?
Philippine Supreme Court clarifies when a sale of company assets is subject to VAT, requiring that the sale occur in the course of trade or business.
Prescription of Offenses Under Special Laws: Absence From the Philippines Does Not Suspend the Period
The Supreme Court rules that under Act No. 3326, an accused's absence from the Philippines does not interrupt the prescriptive period for offenses under special laws.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Mayor's Personal Deposit of Municipal Checks: Official Misconduct and Probable Cause
Supreme Court ruling on when a mayor's deposit of municipal checks into a personal account constitutes probable cause for graft under RA 3019.
The Neighborhood Rule in Philippine Election Law: Abad v. Co Explained
Learn how the Supreme Court applied the neighborhood rule in Abad v. Co, ensuring voter intent prevails over technical ballot errors.
Proving Causation in Delayed Illness Claims: Philippine Employee Compensation Law
Learn how Philippine courts decide employee compensation claims when illness or death occurs years after employment ends, and what proof is required.
Motion for Reconsideration and Election Protests: The CCP Board Case
The Supreme Court ruled on the constitutionality of filling vacancies in the CCP Board and the limits of the President's appointing power.
Behest Loans and the Ombudsman's Discretion: When Courts Refuse to Intervene
The Supreme Court affirms the Ombudsman's dismissal of behest loan charges against DBP officials, underscoring the wide discretion given to the Ombudsman in determining probable cause.