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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Unauthorized Notarization by Public Officials: The Limits of Authority in the Philippines
A Supreme Court ruling clarifies when notarization by a government lawyer constitutes unauthorized private practice under R.A. 6713.
Trust Receipts Law: Corporate Officers' Liability and Due Diligence in Criminal Demurrers
When a demurrer to evidence is granted in a trust receipts case, private complainants may still question the civil aspect via certiorari.
Strict Compliance Required for Expropriation of Private Lands for Socialized Housing
Local governments must strictly follow RA 7279 and the LGC before expropriating private land for socialized housing; failure voids the taking.
Limits of Mandamus: DepEd Not Compelled to Collect Loan Payments for Private Lenders
Supreme Court rules DepEd cannot be compelled by mandamus to collect and remit teacher loan payments for private lenders.
Supreme Court: Membership Fees of Non-Profit Clubs Not Subject to Income Tax and VAT
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-liable, limiting BIR RMC No. 35-2012.
Are Club Membership Fees Taxable Income? The Supreme Court Weighs In
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-able receipts.
When Club Dues Are Not Income: BIR Circular Partly Invalidated
The Supreme Court ruled that membership fees and assessment dues of recreational clubs are not income or VAT receipts, partly invalidating BIR RMC No. 35-2012.
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.
Unproven Claims Authenticating Private Documents IN Construction Disputes
A construction company's collection suit failed because it did not authenticate its private documents. Learn the authentication rules.
Public Office vs Private Interests: When Loans Become Unlawful Under RA 6713
The Supreme Court clarifies when public officials violate RA 6713 by obtaining loans from cooperatives they regulate, and why membership rights do not exempt them.
Treachery Defined: When a Deceptive Act Turns a Crime Into Murder
The Supreme Court explains how a sudden, deceptive attack constitutes treachery, elevating a killing to murder under Philippine law.
Probable Cause and Ombudsman's Discretion: When Courts Can Intervene
The Supreme Court clarifies when courts may review prosecutorial findings and the limits of a private complainant's right to appeal criminal case dismissals.
Loan Restructuring and Surety Obligations: Understanding Novation and Continuing Guarantees
Philippine Supreme Court clarifies when loan restructuring extinguishes a surety's obligation and the binding effect of continuing guarantees.
Eminent Domain vs Ejectment: Protecting Public Service Continuity
When a public utility occupies private land, ejectment may not prosper. The landowner's remedy is just compensation, not possession.
VAT Zero Rating: Proving Tax Exempt Status for Power Generation Services
Supreme Court clarifies that power generators selling to NPC may claim VAT zero-rating under Section 108(B)(3) without an ERC Certificate of Compliance.
Angkas and the Regulation of Ride-Hailing Services: Balancing Innovation and Public Safety
The Supreme Court ruled that motorcycle ride-hailing services like Angkas are subject to LTFRB regulation, affirming the State's police power over public transportation.
Treachery Defined: How Sudden Attacks Elevate Homicide to Murder
The Supreme Court explains treachery as a qualifying circumstance in murder, using a 2019 stabbing case to illustrate sudden, unexpected attacks.
VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code
Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.
Tax Exemption for Coal Operators: Interpreting Special Laws and VAT Obligations
The Supreme Court affirms Semirara Mining's VAT exemption under PD 972, clarifying how special laws interact with the NIRC.
When Counsel's Gross Negligence Excuses Procedural Lapses: B.E. San Diego v. Bernardo
A Supreme Court ruling on when gross negligence of counsel can excuse procedural errors and prevent deprivation of property rights.
VAT Exemption for Agricultural Cooperatives: Protecting Farmers' Collective Interests
The Supreme Court affirms VAT exemption for agricultural cooperatives, protecting farmers' collective interests in sugar production and sales.
Private Land vs Public Grant: Upholding Possessory Rights Over Defective Free Patents
When a free patent covers private land, the title is void. The Supreme Court explains why possession prevails.
Why Courier Filing Does Not Count: Heirs of Francisco v. Velasco
SC rules private courier filing is not a recognized mode under Rule 13; late motions for reconsideration cause finality of judgments.
Abuse of Rights When Public Works Infringe on Private Water Connections
When public works projects cut private water lines without notice, abuse of rights under Article 19 can trigger liability for damages.