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.
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.
Limits on Self-Representation When a Lawyer Is Required in Court
Philippine Supreme Court clarifies when a party may appear without counsel and why mixing self-representation with a lawyer's appearance is not allowed.
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.
When Can Cases Be Reassigned? Understanding Judicial Inhibition and Venue Transfer
The Supreme Court clarifies when cases may be transferred to another judge after inhibition, and why venue transfer is not automatic.
Mandatory Arbitration Prevails: Contractual Disputes Must Go to Arbitration First
Philippine Supreme Court ruling: when a contract has a mandatory arbitration clause, parties must arbitrate before going to court.
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.
Faulty Substituted Service of Summons: When Courts Fail to Acquire Jurisdiction
Philippine Supreme Court clarifies when substituted service of summons is invalid, and why courts fail to acquire jurisdiction over defendants.
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.
The Signature Imperative: Why Unsigned Pleadings Fail in Philippine Courts
Philippine courts require pleadings signed by counsel or party. Learn why an answer signed by an unauthorized person is void and triggers default.
Board Resolution Required for Corporate Legal Representation: United Paragon Mining v. CA
Corporate officers cannot file suits or sign verifications for a corporation without a board resolution authorizing them, as United Paragon Mining v. CA shows.
Probable Cause in Search Warrants: Lessons from the Marlboro Counterfeit Case
When is a search warrant valid in IP cases? The Supreme Court clarifies probable cause standards in People v. Choi.
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.
Extrinsic Fraud and Indispensable Parties: Protecting Due Process in Civil Actions
When a suit excludes an indispensable party, the judgment may be void. Learn the Rule 47 remedy of annulment for extrinsic fraud.
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.
Donations to Unregistered Organizations in the Philippines: When Are They Valid?
Philippine Supreme Court ruling on donations to unregistered organizations: why juridical personality matters and what donors and groups must know.
Lessor Liability for Lease Violations: Trespass in Fact vs Trespass in Law
Philippine Supreme Court ruling on when a lessor is liable for third-party disturbances of a lessee's possession, distinguishing trespass in fact from trespass in law.
Ombudsman's Power to Investigate COA Findings Not a Prerequisite: PAL Officers Case
Supreme Court rules Ombudsman lacks jurisdiction over officers of GOCCs without original charters, like PAL. Learn the limits of Ombudsman power.
SEC Cease and Desist Orders: When Regulatory Action Violates Due Process
The Supreme Court ruled the SEC acted with grave abuse of discretion by issuing a cease and desist order without proper investigation.
Ombudsman Jurisdiction Over GOCCs: The Original Charter Requirement
The Supreme Court limits Ombudsman jurisdiction over GOCCs to those with original charters, not corporations merely acquired by government.
Condominium Assessments: Lien Enforcement and Priority in the Philippines
Learn how condominium assessment liens work in the Philippines, including registration requirements, priority rules, and enforcement limits under the Condominium Act.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Who Is in Delay in Reciprocal Obligations? Philippine Contract of Sale Disputes
Philippine Supreme Court clarifies when delay begins in reciprocal obligations under a contract of sale, and why mutual default cancels out.
Real Party-in-Interest and CIAC Jurisdiction in Construction Disputes
The Supreme Court clarifies indispensable parties and CIAC jurisdiction in construction arbitration, using the Heritage Park case as a guide.