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.
Balancing Local Authority and National Mining Rights: The Luisito Marty Case
A mayor's refusal to issue mining permits tested the line between local autonomy and national mining law. The Supreme Court's ruling explained.
Corporate Officers Held Liable for Customs Fraud Piercing the Corporate Veil
Learn how Philippine courts pierce the corporate veil to hold officers liable for customs fraud, and what this means for corporate governance.
Corporate Officers Criminally Liable for Customs Fraud: Fernandez v. People
Corporate officers cannot hide behind a corporation to escape criminal liability for customs fraud, the Supreme Court ruled in Fernandez v. People.
Dead Incorporator in Articles of Incorporation: When Misrepresentation Is Not Fraud
The Supreme Court clarifies when a deceased incorporator in the Articles of Incorporation warrants revocation, and when amendment suffices.
When a Lawyer's Dual Clients Create a Conflict of Interest: Lessons from Marcelo-Salud v. Bolivar
A lawyer who represents tenants while also serving as counsel to the alleged property owner may face discipline for conflicting interests, even if the main complaint fails.
Standby Letters of Credit vs Counter-Bonds: Safeguarding Preliminary Attachments in Philippine Litigation
A standby letter of credit cannot substitute a counter-bond to discharge a preliminary attachment under Rule 57, per the Supreme Court.
Prohibition Denied When Government Contracts Become Fait Accompli
Supreme Court rules prohibition cannot stop an already completed government contract, and clarifies legal standing rules for citizen suits.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Land Registration Reopened: New Evidence and RA 11573 Can Overcome Res Judicata
The Supreme Court allows previously denied land registration applications to proceed under RA 11573, easing proof requirements and overcoming res judicata.
When Holding Two Positions Is Not Grave Misconduct: Espinas v. Ombudsman
Explaining the Supreme Court's ruling that holding concurrent public and private bank positions, without corrupt intent, is not automatically grave misconduct.
Trust Receipts and Estafa: Why a Payment Agreement Does Not Erase Criminal Liability
The Supreme Court ruled that a new payment schedule cannot erase criminal liability for trust receipt violations, which are malum prohibitum.
Due Process and the Right to Notice: Protecting Fair Legal Proceedings
When a government agency fails to notify a party of an adverse decision, it violates due process and voids the ruling.
Illegal Dismissal of Pregnant Employee: SPID Corp. v. Ballesteros Explained
The Supreme Court affirmed that dismissing a pregnant employee without substantial evidence is illegal, reinforcing due process in Philippine labor law.
Challenging Land Titles: Jurisdiction and Collateral Attacks Under Philippine Law
Philippine Supreme Court clarifies when courts may hear challenges to land titles, and when such actions amount to prohibited collateral attacks.
Undue Influence and the Anti-Graft Act: Protecting Public Officers From Unsubstantiated Charges
The Supreme Court clarifies that violating procurement rules alone does not prove graft under Section 3(e) of RA 3019.
Reclaimed Lands and Constitutional Limits: The Central Bay Case on Corporate Land Ownership
The Supreme Court voids a compromise agreement transferring reclaimed land to a private corporation's assignee, upholding constitutional bans on corporate land ownership.
Constructive Dismissal vs. Voluntary Resignation: Key Lessons from ABS-CBN v. Magno
The Supreme Court clarifies the burden of proof in constructive dismissal claims and the fine line between forced and voluntary resignation.
Reasonable Doubt Prevails When A Threat Doesnt Meet THE Legal Threshold
The Supreme Court acquits an OMB chairman of graft when conspiracy rests on hearsay, while affirming a subordinate's conviction.
Tax Amnesty Limits: Withholding Tax Liabilities and Corporate Officer Liability
The Supreme Court clarifies that tax amnesty under RA 9480 does not cover withholding tax liabilities, and corporate officers may still face prosecution.
Burden of Proof in Illegal Dismissal: Proving the Employer-Employee Relationship
In illegal dismissal cases, the employee must first prove the employer-employee relationship. G.R. No. 244206 clarifies this burden.
Notarial Duty to Verify Identity: Lessons from Dionisio v. Padernal
Notarization is not a mechanical act. A notary must verify identity using competent evidence—not community tax certificates—or face sanctions.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
VAT Refund Claims: The Window Period Exception to the 120-Day Rule
Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.
Prescription in Tax Assessments: Waivers Must Be Strictly Compliant for Validity
Waivers of the tax prescription period are strictly construed. Missing the BIR's date of acceptance voids them, and assessments without due dates fail.