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.
Publication of Implementing Rules: The De Jesus v. COA Doctrine on Administrative Circulars
Supreme Court rules on when administrative circulars must be published to be effective, using DBM-CCC No. 10 as the case example.
Freight Charges and Estoppel: Understanding Contractual Obligations in Philippine Law
Philippine Supreme Court clarifies BOT turnover obligations, quantum meruit, and liability for irregular government disbursements in COA disallowance case.
Protecting Your Innovation Understanding Utility Model Patents IN THE Philippines
Learn how the Supreme Court clarified COA's audit powers and the principle of quantum meruit in government construction contracts.
Government Procurement: Upholding Transparency and Reasonableness in Public Spending
The Supreme Court reminds COA that audit findings must respect due process, transparency, and the reasonableness of agency decisions in public procurement.
Malversation in the Philippines: When Can a Public Official Be Held Liable
Explaining when public officials face malversation charges under Article 217, and why COA audit clearance does not automatically end criminal liability.