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.
Revival of Judgment Prescription and Compliance in Banking Disputes
Explore the Supreme Court's ruling on the 10-year prescription period for reviving judgments, applied to a banking dispute.
Input VAT in Construction Costs and Ownership Shares in Realty Disputes
Philippine Supreme Court ruling on input VAT in construction costs and proportional ownership shares in a realty joint venture dispute.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
Master's Degree Requirement for College Faculty: Educational Standards Prevail Over CBA Tenure Provisions
Supreme Court rules CHED faculty qualification requirements prevail over CBA tenure-by-default provisions, upholding dismissal of professors without master's degrees.
Franchise Disputes and Cooperative Restructuring in Philippine Electrification
Supreme Court clarifies NEA authority over electric cooperative franchises, asset transfers, and why internal restructuring cannot create new cooperatives.
Upholding Employer Prerogative: Dismissal for Breach of Trust and Company Policy Violations
Supreme Court affirms dismissal of supervisor who used company equipment for private repairs, upholding management prerogative and loss of trust.
Habitual Absenteeism in the Judiciary: Dismissal for Court Employee Who Abandoned Post
Supreme Court dismisses court interpreter for habitual absenteeism, forfeiting benefits and barring re-employment in government service.
Corporate Rehabilitation Stay Orders: What They Mean for Property Claims
The Supreme Court explains how a stay order in corporate rehabilitation suspends all claims, including demands for specific performance of property sales.
Grave Misconduct in Government Service: When Dismissal Is the Only Penalty
Supreme Court reinstates dismissal of immigration officer for extortion and grave misconduct, ruling first offense cannot mitigate penalty.
Breach of Contract and Estafa: Developer Liability for Unfulfilled Property Sale
When a developer fails to deliver titles after full payment, both civil and criminal remedies may apply. The Supreme Court clarifies when estafa and P.D. 957 violations arise.
Corporate Dissolution Directors As Trustees and Guarantor Liability After Corporate Revocation
Explains Reyes v. Bancom: corporate revocation doesn't abate suits, directors act as trustees, and guarantors remain liable.
Abandonment Requires Clear Intent Protecting Employees From Unjust Dismissal
Philippine Supreme Court clarifies that abandonment of work requires clear intent to sever employment, not mere absence from work.
Attorney Disbarred for Gross Misconduct and Willful Disobedience to Court Orders
A lawyer's unauthorized use of a client's property for bail bonds, plus defiance of court orders, leads to disbarment.
Property Rights vs Public Use: Resolving Road Access Disputes
When can a government hospital close a road on its titled property? The Supreme Court clarifies the limits of preliminary injunctions in access disputes.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
Can a Trustee Mortgage Property Without the Owner's Consent? Supreme Court Says No
Learn from a 2017 Supreme Court ruling why a trustee cannot mortgage trust property without the owner's consent, and the consequences for banks that fail to verify ownership.
PD 242 and Intra-Government Tax Disputes: Who Decides When BIR Faces Another Agency?
Supreme Court clarifies that PD 242 governs disputes solely between government entities, giving the DOJ Secretary jurisdiction over BIR-PSALM VAT cases.
Insurance Subrogation: Establishing Insurer's Rights Against Third-Party Carriers
Philippine Supreme Court clarifies when insurers can recover from carriers via subrogation, and when presenting the insurance policy is required.
Unauthorized Absences and Dismissal: The Medical Certificate Requirement in Philippine Labor Law
The Supreme Court upheld a dismissal for unauthorized absences, ruling that a vague medical certificate cannot excuse habitual absenteeism.
Co-Ownership and Land Registration: Who Keeps the Owner’s Duplicate Title?
A Supreme Court ruling clarifies when a buyer of an undivided co-owned land must surrender the owner’s duplicate certificate of title to the co-owners.
Procedural Due Process in Administrative Cases: When a Show Cause Memorandum Suffices
The Supreme Court clarifies when a show cause memorandum satisfies procedural due process in administrative disciplinary proceedings against government employees.
Surrender of Owner's Duplicate Title: Buyers Cannot Withhold It Indefinitely
Buyers who hold an owner's duplicate title after a partial sale must register promptly; co-owners can compel surrender if registration is unreasonably delayed.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Procuring Cause: When Real Estate Brokers Earn Their Commission
Learn when a real estate broker earns a commission under Philippine law, explained through the Supreme Court's ruling in Ticong v. Malim.