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.
Territorial Jurisdiction in Estafa Cases: Where the Crime Must Be Proven
In estafa cases, venue is jurisdictional. The Supreme Court explains why the prosecution must prove where the fraud occurred.
Habitual Absenteeism and Neglect of Duty: When Is Termination Justified in the Philippines
The Supreme Court explains when habitual absenteeism and neglect of duty justify dismissal, and the price employers pay for skipping due process.
When Can a Subordinate's Actions Be Excused? Lessons from Challenge Socks v. Buguat
Philippine Supreme Court clarifies when habitual neglect justifies dismissal and why procedural due process still matters in employee termination.
Tax Credit Claims: Time Limits and Exceptions for Advance Payments
Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.
Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Foreclosure Sales and Labor Claims: When Buyers Are Not Liable for a Mortgagor's Debts
The Supreme Court clarifies that a mortgagee-creditor who buys foreclosed assets does not automatically assume the mortgagor's labor liabilities.
Corporate Residence and Venue: Where a Corporation Must Sue
The Supreme Court clarifies that a corporation's residence for venue purposes is its principal office stated in its Articles of Incorporation.
Overcoming Technicalities in Employees Compensation for Associated Illnesses
How the Supreme Court ruled that a worker's death from a non-listed illness may still be compensable if associated with a compensable disease.
Reopening Inquiry Service Provider Rights and Due Process in Airport Terminal Agreements
Court rules Ombudsman committed grave abuse of discretion in dismissing service operators' complaint without complete preliminary investigation.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
Unearthing Liability When Treasure Hunts Lead to Tort Claims
A treasure hunt that damaged a chapel led to solidary liability for joint tortfeasors under Philippine law. Learn the rules.
Retrenchment Rules in the Philippines: Proving Losses and Fair Selection
Philippine Supreme Court ruling on retrenchment: what employers must prove to validly dismiss employees due to business losses.
Parol Evidence Rule Bars Verbal Conditions on Written Contracts: Allied Banking v. Cheng Yong
Supreme Court clarifies that clear written contracts cannot be varied by verbal stipulations, applying the parol evidence rule to loan and mortgage agreements.
Ombudsman's Authority Prevails: Challenging Jurisdiction After Participating in Proceedings
Supreme Court rules that participating in NLRC proceedings does not bar challenging jurisdiction when Civil Service Commission has exclusive authority over government employees.
Corporate Rehabilitation vs. HLURB Jurisdiction in Real Estate Rescission Cases
When a developer under corporate rehabilitation faces rescission claims, SEC suspension rules may prevail over HLURB jurisdiction. Learn from this case.
Due Process and Immigration Law: When a Judge’s Procedural Errors Become Gross Ignorance
A judge’s disregard of the three-day notice rule and immigration law results in administrative liability for gross ignorance of the law.
Water District General Managers: Security of Tenure vs Board Discretion
Philippine Supreme Court ruling on whether water district general managers serve at the pleasure of the board or enjoy security of tenure.
Equitable Reduction of Penalties When Courts Can Adjust Contractual Damages in the Philippines
Philippine courts can reduce contractual penalties and liquidated damages when they are unconscionable or when the obligation was partly performed.
Large-Scale Illegal Recruitment: When Conspiracy and Acts of Participation Establish Guilt
The Supreme Court explains when a person who did not collect fees can still be liable for large-scale illegal recruitment through conspiracy.
Estafa Through Misappropriation: Liability Even Without Direct Handling of Property
Supreme Court clarifies that estafa under Article 315(1)(b) can arise even when property is received by an employee, not the accused directly.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
Piercing the Corporate Veil: Suing Corporate Officers in Their Personal Capacity
The Supreme Court clarifies when corporate officers may be held personally liable for actions taken under their corporate roles, examining the coconut levy cases.
NLRC vs Regular Courts: Where to File Damages Claims in Dismissal Cases
Learn when illegal dismissal damages claims belong to the NLRC labor arbiter, not regular courts, under Article 217 of the Labor Code.
Public Accountability: Mayor's Liability for Double Payments Despite Subordinate Reliance
A mayor cannot escape liability for double payments by blaming subordinates, especially when checks were made payable to him personally.