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.
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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.
Redundancy Dismissal Requires Fair Criteria, Not Just Business Downturn
Philippine Supreme Court rules that redundancy dismissal is illegal unless employers apply fair and reasonable criteria in selecting positions to abolish.
Safeguarding Rights Strict Compliance With Drug Evidence Rules Protects Against Wrongful Convictions
The Supreme Court rules that notarized deeds of sale enjoy a presumption of validity that only clear and convincing evidence can overcome.
Protecting Ecology When Amended Environmental Compliance Certificates Fall Short
The Supreme Court rules that amended Environmental Compliance Certificates cannot justify tree-cutting without a proper environmental impact assessment and public participation.
Contractual Obligations Prevail: MIAA Must Refund Overpaid Rentals Despite Prescription Claims
Supreme Court rules MIAA must refund full overpaid rentals to lessee, rejecting prescription defense based on contract, not quasi-contract.
CBA vs Company Policy: Protecting Employee Rights in SSS Loan Availment
Supreme Court rules company policy capping employee loans at 50% of pay violates CBA and Labor Code.
Preliminary Investigation Is a Substantive Right: Lessons from Palacios v. People
The Supreme Court rules that denying a reinvestigation based on procedural guidelines violates due process when the accused was never notified.
Ombudsman Must Address All Dimensions of Corruption Complaints
Supreme Court rules the Ombudsman commits grave abuse of discretion when it dismisses a graft complaint based solely on an unresolved ownership issue.
NPC's Real Property Tax Exemption Claim Fails: Ownership and Actual Use Matter
Supreme Court rules NPC cannot claim real property tax exemption for BOT power plant facilities it neither owns nor actually uses.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
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.
Mitigating Judicial Liability: From Gross Ignorance of Law to Violation of Supreme Court Rules
When does a judge's failure to follow Supreme Court rules become gross ignorance of law? The High Court clarifies the distinction.
Pregnancy Out of Wedlock: Protecting Teachers From Illegal Dismissal
The Supreme Court rules that pregnancy out of wedlock is not a just cause for dismissing a teacher, protecting women from discriminatory termination.
Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses
Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.
Title Disputes: Upholding Title Regularity Over Unsubstantiated Fraud Claims in Land Reconveyance
Philippine Supreme Court rules bare allegations of fraud cannot defeat a certificate of title's presumption of regularity in reconveyance actions.
Abuse of Rights Under Article 19: When Cutting Off Water Supply Without Notice Becomes a Legal Wrong
Supreme Court rules that cutting off a water connection without notice violates Article 19 of the Civil Code, entitling the affected party to damages.
Foreign Currency Deposits and Joint Accounts: Consent Requirements in Estate Proceedings
Philippine Supreme Court rules on consent requirements for withdrawing from joint foreign currency deposit accounts during estate settlement.
Laches and Jurisdiction: Upholding Final Judgments in Property Disputes
The Supreme Court rules that a four-year delay in filing an annulment of judgment constitutes laches, barring property claims.
Finality Prevails: Annulment of Judgment Barred by Laches in Forcible Entry Case
Supreme Court rules that a four-year delay in seeking annulment of judgment constitutes laches, barring the remedy despite claims of lack of jurisdiction.
Dismissal Upheld: Intra-Corporate Disputes Belong in Commercial Courts
Supreme Court rules a shareholder's ejectment suit against corporate officers is an intra-corporate dispute, not a simple forcible entry case.
Homeowners Rights vs Church Construction: Open Space Donation Validity
Supreme Court rules on open space donations in subdivisions, homeowners association rights, and church construction in Casa Milan case.
VAT Refund for Tourists Upheld: Supreme Court Rules on Equal Protection in Taxation
The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, ruling it does not violate equal protection.
Right to Preliminary Investigation: When the Ombudsman's Failure to Serve the Complaint Violates Due Process
The Supreme Court rules that withholding the complaint affidavit during preliminary investigation violates the accused's constitutional right to due process.
Upholding Watershed Preservation When Ancestral Land Claims Clash With Environmental Protection In Baguio
The Supreme Court rules that pending ancestral land claims do not justify injunctions against demolition in the Busol Watershed, prioritizing environmental preservation.