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 345 articles for vat

Contract Renewal vs. Extension: Key Lessons from a Landmark Philippine Supreme Court Case

The Supreme Court clarifies the critical legal difference between renewing and extending a lease, and why precise contract language matters.

Moral Ascendancy in Rape Cases: What the Supreme Court Ruling Means

A 2020 Supreme Court ruling clarifies how moral ascendancy can replace force or intimidation in rape cases involving relatives.

Mortgage Foreclosure and Prescription in the Philippines: Key Lessons from a Landmark Case

Learn how prescription periods affect mortgage foreclosure in the Philippines, based on the Supreme Court's ruling in Active Wood Products v. State Investment House.

Gross Discourtesy in the Judiciary: The Clerk of Court Case and Its Lessons

A Supreme Court ruling on a clerk of court's discourtesy shows the high standards of conduct expected of all judicial personnel.

Proving Foreign Divorce in the Philippines: The Authentication Requirement

Philippine courts require strict authentication of foreign divorce decrees and the alien spouse's national law before a Filipino can remarry.

Estoppel by Laches and Government Reversion Claims: The Sundiam Ruling

When can the government be barred from recovering public land? The Supreme Court's Sundiam ruling clarifies estoppel by laches and innocent purchasers for value.

Robbery with Homicide: When a Deadly Robbery Is Only Simple Robbery

The Supreme Court explains when a death during a robbery still results in simple robbery, not robbery with homicide.

The 60-Day Rule on Suspension of Arraignment: A Philippine Supreme Court Case Insight

Learn how the 60-day limit on suspending arraignment under Rule 116 protects the right to speedy trial, explained through a 2020 Supreme Court ruling.

Right to Repurchase Homestead Land: Key Supreme Court Ruling Explained

The Supreme Court reaffirms a homesteader's right to repurchase sold land within five years under Section 119 of the Public Land Act.

Attempted vs. Frustrated Homicide: The Gemenez Ruling on Proving Fatal Injuries

The Supreme Court clarifies when a shooting is attempted, not frustrated, homicide—key lessons on proving fatal injuries.

Writ of Possession in Philippine Foreclosures: Finality and the Lessons from HH & Co. v. Perlas

Learn when a writ of possession becomes final and executory in Philippine foreclosures, and why courts rarely recall it, based on HH & Co. v. Perlas.

Implied Lease Renewals and Right of First Refusal: What Tenants Should Know

Philippine Supreme Court ruling clarifies that implied lease renewals do not revive a tenant's right of first refusal unless expressly agreed.

When Procedural Lapses Yield to Substantial Justice: The Latogan Doctrine

The Supreme Court in Latogan v. People relaxed procedural rules to prevent a grave injustice, protecting a defendant's right to appeal a murder conviction.

Prior Physical Possession in Forcible Entry: The Madayag Ruling Explained

The Supreme Court clarifies that prior physical possession in forcible entry cases can be established through juridical acts, not just actual occupation.

Child Abuse Under RA 7610: Intent as the Key Element

The Supreme Court clarifies that intent to debase or degrade is essential to prove child abuse under RA 7610.

Unconscionable Interest Rates: When 5% Monthly Loan Interest Is Void in the Philippines

Philippine courts void unconscionable loan interest rates even if borrowers agreed to them. Learn the rules, the legal interest substitute, and foreclosure effects.

Treachery in Philippine Criminal Law: When a Sudden Attack Is Not Murder

The Supreme Court clarifies that treachery cannot be presumed from suddenness alone, reducing a murder conviction to homicide in People v. Bulutano.

When a Motorcycle Ride Makes a Killing Murder: People v. Padal Explained

A Supreme Court ruling shows how using a motorcycle to chase a victim can elevate a killing from homicide to murder under Philippine law.

Disbarment for Adultery and Abandonment: Moral Standards for Philippine Lawyers

The Supreme Court disbarred a lawyer for adultery and abandoning his family, reaffirming that private misconduct reflects on fitness to practice law.

Obscenity Laws vs. Free Speech: The Madrilejos Ruling on Manila Ordinance 7780

The Supreme Court’s Madrilejos ruling clarifies how Philippine obscenity laws must balance regulation with constitutionally protected free expression.

Conditional Sales and Default: When Unpaid Balances Void Property Claims

A buyer who fails to pay the balance in a contract to sell loses rights to the property, as the Supreme Court affirmed in Mandin-Trotin v. Bongo.

Disbarment for Misleading the Court: Candor as a Lawyer's Highest Duty

The Supreme Court disbarred a lawyer for misleading the court and breaching candor, reaffirming that honesty is the foundation of legal practice.

Road Lots and HLURB Jurisdiction: What Subdivision Owners Must Know

The Supreme Court clarifies HLURB jurisdiction over subdivision road lots, public access rights, and the need to exhaust administrative remedies.

Quieting of Title in the Philippines: Direct vs. Collateral Attacks Explained

The Supreme Court clarifies when challenging a land title's validity is a direct attack, not a collateral one, in quieting of title cases.