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.
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When Pawnshops Were Exempt From VAT: TFS, Inc. v. CIR
A 2010 Supreme Court ruling cancelled a pawnshop's deficiency VAT assessment and relaxed procedural rules to prevent unjust enrichment.
Confessions and Circumstantial Evidence in Rape with Homicide: People v. Sace
The Supreme Court affirms a rape-with-homicide conviction based on circumstantial evidence and a spontaneous confession, explaining key evidentiary rules.
Confessions and Circumstantial Evidence in Rape with Homicide Cases: People v. Sace
The Supreme Court affirms a rape-with-homicide conviction based on circumstantial evidence and a spontaneous confession, explaining key evidentiary rules.
Bail After Conviction: Discretion vs. Right in Philippine Law
Explaining Leviste v. CA: bail after conviction is discretionary, not automatic, even without bail-negating circumstances under Rule 114.
Circumstantial Evidence in Rape with Homicide: The Unbroken Chain of Guilt
The Supreme Court explains when circumstantial evidence suffices to convict in rape with homicide, and the penalties and damages that follow.
Confession and Circumstantial Evidence Sustaining Conviction in Rape with Homicide Cases
The Supreme Court explains when a spontaneous confession is admissible and how circumstantial evidence alone can prove rape with homicide.
Partnership Disputes: Proving a Partnership Without a Formal Agreement
When no written partnership contract exists, courts look to conduct and circumstances. This case shows how to prove or disprove an informal partnership.
Confessions to Media and Circumstantial Evidence in Robbery With Homicide Cases
Supreme Court ruling on when media confessions and circumstantial evidence suffice to convict in robbery with homicide cases.
Parricide Conviction Upheld: Circumstantial Evidence and Defenses of Accident and Intoxication
Supreme Court affirms parricide conviction based on circumstantial evidence, rejecting defenses of accident and intoxication in spousal killing.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Tax Amnesty and the Mandatory Recording of Investigations: CIR v. Ariete
The Supreme Court ruled that BIR's failure to record an investigation in the Official Registry Book allows taxpayers to avail of tax amnesty benefits.
Rape Conviction Affirming Victim Testimony AND Ensuring Justice
Supreme Court affirms rape conviction based on credible victim testimony, explains qualifying circumstances and penalties under Philippine law.
Good Faith and Land Titles: Resolving Ownership Disputes in the Philippines
Learn how the Supreme Court balances Torrens titles against good faith in ownership disputes, and why buyers must investigate suspicious circumstances.
Eyewitness Identification Reliability and the Totality of Circumstances Test in Philippine Law
The Supreme Court explains when out-of-court eyewitness identification is reliable under the totality of circumstances test, and how in-court identification cures defects.
Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies
Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.
Witness Credibility AND Treachery IN Murder Examining Circumstantial Inconsistencies
Circumstantial Evidence in Rape Cases: Proving Guilt Beyond Reasonable Doubt
The Supreme Court explains how circumstantial evidence can establish rape beyond reasonable doubt, even when the victim was unconscious during the assault.
Mitigating Circumstances and Indeterminate Sentences: Balancing Justice and Individual Factors in Robbery Case
A Supreme Court ruling on how analogous mitigating circumstances and the Indeterminate Sentence Law shape penalties in robbery convictions.
Reasonable Doubt Prevails: Acquittal in Rape Case Built on Circumstantial Evidence
Supreme Court acquits rape accused where prosecution evidence failed to overcome reasonable doubt, emphasizing rigorous scrutiny of complainant's testimony.
Reasonable Doubt and Rape Allegations: Lessons from People v. Bacus on Circumstantial Evidence
When can physical impossibility and medical findings overcome a rape accusation? The Supreme Court's acquittal in People v. Bacus explains.
Protecting the Vulnerable: Convicting Child Abusers Beyond Reasonable Doubt
In Rimando v. People, the Supreme Court upheld a father's rape conviction, showing how circumstantial evidence and a child's testimony can prove guilt beyond doubt.
Upholding Honesty IN Public Service Falsification OF Time Records AND Mitigating Circumstances IN Administrative Cases
Willful Failure to Pay Just Debts: Court Employee Suspended After Third Offense
Supreme Court suspends court employee for six months for willful failure to pay a just debt, clarifying standards for administrative liability and mitigating circumstances.
Confession as Key Evidence in Rape with Homicide: The Weight of Judicial Admission
How a voluntary confession and circumstantial evidence secured a rape-with-homicide conviction, and what this means for criminal cases.