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.

Showing 121144 of 522 articles for memorandum

Verbal Agreements vs Written Contracts: When a Lease or Workplace Transfer Can Be Modified

Philippine Supreme Court ruling on when verbal notices and transfer orders are invalid, protecting employee security of tenure.

Beyond the Hearing Room: Upholding Due Process in Employee Dismissal Cases

This article examines the Supreme Court's ruling on due process in employee dismissal cases, clarifying the requirements for valid termination.

Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling

The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.

Government Control vs Corporate Structure: Defining Audit Jurisdiction in the Philippines

The Supreme Court rules that government control, not corporate form, determines COA audit jurisdiction over corporations in the Philippines.

Employment Status and Control Test in Illegal Dismissal Cases: A Guide

Explaining how Philippine courts determine employment status and jurisdiction in illegal dismissal cases, using the Loreche-Amit v. CDMC ruling.

Reassignment vs. Transfer: What Public School Teachers Should Know

The Supreme Court clarifies when a public school teacher can be reassigned without consent, and how security of tenure applies.

CNA Incentive Disallowance Upholds the Primacy of MOOE in Government Spending

The Supreme Court affirms COA's disallowance of CNA Incentive paid from EAO savings, clarifying that only MOOE may fund such incentives.

Securities Fraud and Filing Fees: What Empire Insurance Teaches About Investor Protection

Supreme Court clarifies filing fee computation for securities fraud actions and affirms preliminary injunction to protect investor-creditors' rights.

Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax

Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.

When Silence Speaks Volumes: Illegal Exaction and Abuse of Discretion in Garbage Collection Fees

Explore how the Supreme Court ruled that a prosecutor's dismissal of an illegal exaction case against a barangay captain constituted grave abuse of discretion.

Dismissal of Court Employee for Gross Neglect and Insubordination in the Judiciary

Court employee dismissed for gross neglect of duty and insubordination. Learn the standards of conduct required in the Judiciary.

Venue in Estafa Cases: Where Does a Bouncing Check Crime Occur?

The Supreme Court clarifies that in estafa cases involving bouncing checks, venue lies where the check was issued and dishonored, not where negotiations occurred.

Bidding Rights No Cause of Action for Disappointed Bidders Under Philippine Law

A contractor overpaid by the government must refund the excess, even if the contract was void for lack of appropriation.

Mortgage Foreclosure and Third-Party Property: UCPB's Duty to Protect Borrower Interests

When a bank forecloses property mortgaged by a third party without the owner's consent, the Supreme Court protects the true owner's rights.

When a Mortgage on Trust Property Is Void: UCPB v. Spouses Chua

The Supreme Court rules that a bank cannot foreclose on properties held in trust when the trustee had no authority to mortgage them.

Quitclaims and Illegal Dismissal: Understanding Employee Rights and Waivers in the Philippines

When is a quitclaim valid? The Supreme Court explains the rules on waivers and illegal dismissal in Vergara v. CDM Security Agency.

Quantum Meruit Claims Against the Government: Payment for Services Without a Written Contract

The Supreme Court clarifies when contractors can recover payment from the government on quantum meruit even without a written contract.

Exceeding Authority: Usurpation of Official Functions and Anti-Graft Violations in Public Office

A Supreme Court ruling on when a public officer's unauthorized acts constitute usurpation of official functions and graft under Philippine law.

When Military and Civilian Tribunals Collide: Jurisdiction in AFP Misconduct Cases

The Supreme Court clarifies how concurrent jurisdiction works between the Ombudsman and military courts in administrative cases against AFP personnel.

Ombudsman Decisions in Administrative Cases Are Immediately Executory

The Supreme Court confirms that Ombudsman decisions in administrative cases are immediately executory, even pending appeal, unless a court issues a TRO or preliminary injunction.

When a Car Purchase Goes Wrong: Establishing Liability in Sales Transactions

Philippine Supreme Court ruling on when a person who receives payment and issues a receipt in a car sale can be held liable as a seller.

Limits on Allowances When Public Funds Demand Strict Interpretation

The Supreme Court upheld COA's disallowance of PhilHealth board allowances, ruling that public funds demand strict interpretation of what the law allows.

AWOL and Dropping from the Rolls: Employee Rights Under Philippine Law

Learn the rules on AWOL in the Philippine civil service, including the 30-day rule, non-disciplinary separation, and employee rights.

Law Firm Partnerships Have Legal Personality: Saludo v. PNB Explained

The Supreme Court clarifies that law firm partnerships are juridical entities with legal personality, separate from their partners.