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.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
CIAC Jurisdiction Prevails Over Contractual Conditions Precedent in Construction Arbitration
Philippine Supreme Court rules CIAC retains jurisdiction over construction disputes even when parties fail to comply with contractual conditions precedent like DAB referral.
Probable Cause vs Prosecutorial Discretion: The Metrobank v. Gonzales Ruling on Trust Receipt Estafa
The Supreme Court clarifies the limits of the Secretary of Justice's power to reverse probable cause findings in trust receipt estafa cases.
Horse Racing Regulation: Philracom's Power to Ensure Fair and Safe Races
The Supreme Court upholds Philracom's authority to issue rules and directives for the horse racing industry, including measures to eradicate Equine Infectious Anemia.
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
Sharia Court Jurisdiction Determining Muslim Status For Estate Settlement
The Supreme Court clarifies when Sharia District Courts may hear estate cases and determine if a deceased person was Muslim.
Bidding Disputes in Government Projects: Why Courts Won't Second-Guess the BAC
A Supreme Court ruling on government procurement bidding disputes, explaining the proper legal remedies and why courts respect the discretion of bidding authorities.
Contract Interpretation: Plain Language Prevails Over Extrinsic Evidence
When contract terms are clear, courts must apply them literally. Extrinsic evidence cannot rewrite a written agreement.
Rape Conviction Affirmed: Victim Testimony and Intimidation in Sexual Assault Cases
The Supreme Court affirms a rape conviction, explaining how victim testimony, intimidation, and corroborating evidence establish guilt beyond reasonable doubt.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Guarantor's Defense of Excussion: What the Supreme Court Requires
Explaining the benefit of excussion for guarantors under Philippine law, based on the Supreme Court's ruling in Bitanga v. Pyramid Construction.
Parol Evidence Rule and Oral Agreements in Lease Contracts: Key Lessons from Amoncio v. Benedicto
When can oral agreements modify a written lease? The Supreme Court explains the parol evidence rule and its exceptions.
Unlawful Appointments: Does Temporary Disqualification Mean Lack of Legal Qualification?
Supreme Court clarifies that temporary disqualification of losing candidates constitutes lack of legal qualification under Article 244, RPC.
Conditional Sale Buyers' Rights and Sellers' Obligations After Partial Payment
Philippine Supreme Court clarifies buyer and seller rights in contracts to sell, including when a buyer can demand a deed of absolute sale.
Breach of Contract: When Incomplete Construction Doesn't Warrant Full Payment
Philippine Supreme Court rules on when a contractor's incomplete work bars recovery of the full contract price in construction disputes.
When Attached Property May Be Sold Before Judgment: China Banking Corp. v. Asian Construction
The Supreme Court clarifies when attached properties may be sold before final judgment under Rule 57, Section 11 of the Rules of Court.
Void Marriage: Falsifying Cohabitation to Bypass Marriage License Requirements
Supreme Court rules a false affidavit of five-year cohabitation cannot replace a marriage license, making the marriage void.
Shareholder Rights vs Corporate Autonomy: When Can a Stockholder Intervene in a Corporate Dispute
Philippine Supreme Court clarifies when stockholders may intervene in corporate disputes, emphasizing the separate legal personality of corporations.
Administrative Absolution Does NOT BAR Criminal Prosecution Ensuring Accountability IN Public Office
Philippine Supreme Court ruling: dismissal of an administrative case does not bar criminal prosecution for the same acts against public officials.
Mission Orders and Memorandum Receipts: When They Don't Replace a Firearms License
The Supreme Court clarifies that mission orders and memorandum receipts cannot substitute for a valid firearms license, even for confidential agents.
Municipal Boundaries Law Prevails Over Inconsistent Interpretation
Supreme Court rules that a municipality's boundaries are fixed by its charter law, and only Congress may alter them.
Prior Physical Possession Is Key in Forcible Entry Cases: Gonzaga v. Agan
Philippine Supreme Court explains why ownership alone is not enough to win a forcible entry case—prior physical possession is required.
Theft vs. Estafa: When Misusing Entrusted Funds Becomes Theft in the Philippines
Philippine Supreme Court clarifies when misappropriating funds received for a specific purpose constitutes theft rather than estafa.
Finality of Judgments, Due Process, and Counsel's Negligence in Contract Rescission
A Supreme Court ruling on finality of judgments, due process, and counsel's negligence in a construction contract rescission case.