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.
Who Can Appeal a Criminal Acquittal? Private Complainants, the OSG, and the Civil Aspect
Explaining why a private complainant cannot appeal a criminal acquittal alone, and when the OSG must act.
Who Can Appeal a Criminal Acquittal? The Rule on Private Complainants
Private complainants cannot appeal a criminal acquittal except for the civil aspect. Learn the rule from Cu v. Ventura.
Kidnapping for Ransom: Intent and Deprivation of Liberty Explained
The Supreme Court explains what constitutes kidnapping for ransom, including the intent to extort and how deprivation of liberty is proven.
VAT Refund Claims Navigating THE Timelines FOR Zero Rated Sales Under Philippine LAW
Graft and Conspiracy: Public Officials' Liability in Disadvantageous Contracts
Explains when public officers and private persons may be held liable for graft under Section 3(g) of RA 3019 for disadvantageous government contracts.
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.
Unjust Enrichment Claims and the Burden of Proving Evidence in Philippine Law
Philippine Supreme Court ruling on unjust enrichment claims, evidentiary rules for private documents, and notarized affidavits in civil cases.
Quasi-Delict Claims Need No Reservation: Supreme Transport Ruling Explained
Philippine Supreme Court clarifies that quasi-delict counterclaims may proceed without reservation in criminal cases, subject only to the ban on double recovery.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified
Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.
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.
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.
Ransom and Restraint: Defining Kidnapping for Extortion in the Philippines
The Supreme Court clarifies the elements of kidnapping for ransom under Article 267, showing how extortion and deprivation of liberty define the crime.
Unlicensed Contractors and Unfulfilled Promises: Recouping Losses From Defective Renovations
Learn how Philippine law treats defective renovation work by unlicensed contractors and the remedies available to homeowners seeking compensation.
VAT Refund Denials Strict Compliance With Deadlines AND Documentation
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.
Dismissal for Conduct Unbecoming a Court Employee: The Vasquez Case
Sheriff dismissed for slapping a complainant and threatening her while drunk. The Court explains why private misconduct can end a judicial career.
Economic Abuse and Deprivation of Support as a Continuing Offense Under RA 9262
The Supreme Court clarifies that depriving a child of financial support is a continuing offense and economic abuse under RA 9262.
Just Compensation When Government Takes Property Without Formal Expropriation
When the government takes private land without expropriation proceedings, owners can still claim just compensation. The Supreme Court explains how.
Private Roads and Public Use: When a Local Ordinance Cannot Convert Private Property
A local ordinance cannot convert a private road into public property without donation, purchase, or expropriation. The Supreme Court explains.
Untimely Filing: The High Cost of Ignoring Procedural Rules in Philippine Courts
A bank's appeal was dismissed because its motion for reconsideration was served by private courier without proper proof. Learn the procedural rules.
PAGCOR Tax Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
Probationary Faculty Rights: Constructive Dismissal and Fixed-Term Contracts in Philippine Education
The Supreme Court clarifies probationary faculty rights, constructive dismissal, and fixed-term contracts in Philippine private higher education institutions.