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.
Missed Deadline Dismissed Appeal Why Perfecting Appeals On Time IS NON Negotiable IN Philippine Labor Cases
Philippine Supreme Court ruling on appeal bonds in labor cases: non-posting within the reglementary period is fatal and jurisdictional.
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.
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.
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.
Quorum in Nonstock Corporations: Counting Only Living Voting Members
Supreme Court ruling on quorum in nonstock corporations—dead members excluded, only living voting members count.
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.
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.
Res Judicata and Forum Shopping: When a Prior Ruling Bars a Second Case
Philippine Supreme Court explains when a prior ruling bars another case, and what constitutes forum shopping.
Habeas Corpus and Mootness: When Release Ends a Petition in Philippine Law
Philippine Supreme Court explains when a detainee's release renders a habeas corpus petition moot, with practical guidance.
Stock Trading Risks: Broker and Investor Duties in the Philippines
A Supreme Court ruling clarifies when brokers and investors are liable for unpaid stock trades and how the pari delicto rule applies.
Estafa Liability and the Need for Pre-Existing Fraudulent Intent in Business Dealings
Philippine Supreme Court ruling clarifies that estafa requires false pretenses made before or simultaneously with the fraud, not mere subsequent breach.
Upholding Ethical Boundaries: Attorney-Client Privilege and Conflict of Interest in Disbarment Cases
The Supreme Court clarifies when lawyers may be disciplined for representing conflicting interests, even across different cases and clients.
Forcible Entry: Possession by Tolerance vs. Undue Deprivation Through Force
Philippine Supreme Court clarifies that owners cannot use force to evict occupants, even if possession is by tolerance, without filing the proper ejectment case.
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.
Annulment of Judgment: When Can a Court Overturn a Final Decision in the Philippines
Philippine Supreme Court clarifies the limited scope of annulment of judgment under Rule 47, which applies only to RTC decisions.
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.
Administrative Complaints Against Judges: When Errors Are Not Enough for Sanctions
The Supreme Court explains when a judge's errors warrant administrative sanctions, and when they do not.
Duty to Inform Courts of Address Changes: Lessons from Garrucho v. Court of Appeals
When a party and counsel fail to notify courts of address changes, service is deemed complete—and appeals may be lost. Learn the rules.
Losing an Appeal: The Critical Importance of Meeting Deadlines in Philippine Courts
Learn how missing court deadlines can cost you your appeal, and what the QBE Insurance case teaches about procedural rules.
Party List Registration: What It Takes to Represent Marginalized Sectors
The Supreme Court clarifies the requirements for party-list registration and representation of marginalized sectors in the Philippines.
Judicial Efficiency Mandate: Undue Delay in Resolving Appeals Warrants Fine
A judge's 106-day delay in transmitting appeal records constitutes gross inefficiency, warranting a P11,000 fine under Rule 140.
Contractual Obligations Prevail: Bank's Right to Offset Debts Despite Trustee-Beneficiary Claims
Supreme Court ruling on when a bank may validly apply a borrower's funds to settle debts, even amid trustee-beneficiary claims.
Stock Transfer Recording Requirement for Corporate Recognition as Stockholder
Philippine Supreme Court ruling on why transfer of shares must be recorded in corporate books before a transferee can compel issuance of stock certificates.
Finality of Compromise Agreements: Binding Share Valuation in Corporate Disputes
Philippine Supreme Court ruling on compromise agreements, finality of appraisals, and binding share valuation in corporate disputes.