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.
When Judges Overstep: The Cash Bond Rule and Simple Misconduct
A judge who personally received a cash bail bond violated Rule 114, but the Court ruled it was simple, not gross, misconduct.
When a Judge Accepts Bail at Home: Gross Ignorance of the Law in Bail Proceedings
SC ruling on a judge who accepted cash bail at his residence, highlighting proper bail procedure under Rule 114.
Proving Smuggling Without the Seized Goods: Witness Testimony as Corpus Delicti
The Supreme Court rules that smuggling can be proven by credible witness testimony alone, even without presenting the seized contraband in court.
When Advertising Costs Become Capital Expenditures: Lessons from CIR v. General Foods
Philippine Supreme Court ruling on when large advertising expenses are deductible business costs or capital outlays for goodwill.
Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines
Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.
Supreme Court Upholds VAT Refund Law for Foreign Tourists
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.
Local Autonomy vs Presidential Supervision: The Scope of Power in Granting Judges' Allowances
The Supreme Court clarifies the limits of presidential supervision over local governments in granting allowances to judges.
Optional Retirement and Illegal Dismissal: The Ondevilla Case on Security of Tenure
The Supreme Court clarifies when an employee's early retirement is voluntary, and the rights of illegally dismissed employees who reach compulsory retirement age.
Percentage Tax on Commercial Brokers: Lessons from Nichimen Corporation
When does a branch office become a commercial broker liable for percentage tax? The Supreme Court clarifies in Nichimen Corporation.
Dismissed for Delay? Understanding Due Diligence in Philippine Court Cases
Learn how the Supreme Court handles procedural delays and due diligence in labor cases, using a recent illegal dismissal ruling as a guide.
Estate Tax Deficiency: When Surcharges and Interest Apply Under the NIRC
Philippine Supreme Court ruling on estate tax deficiency surcharges, interest, and penalties under the NIRC, explained for lay readers.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Check Fraud and Bank Liability: Lessons from Ford Philippines vs. Citibank and PCIBank
Philippine Supreme Court ruling on bank liability for fraudulently negotiated checks, crossing, due diligence, and comparative negligence.
Management Prerogative in Reorganization: Upholding Business Needs in Philippine Labor Law
The Supreme Court clarifies when demotions during corporate reorganization are valid and when they constitute illegal dismissal under Philippine labor law.
National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines
Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.
Presidential Supervision vs Control: Protecting Local Fiscal Autonomy in the Philippines
The Supreme Court limits presidential power over LGUs, striking down IRA withholding while allowing advisory economy measures.
Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules
Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.
VAT on Services: When "Trade or Business" Does Not Require Profit Motive
Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.
Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation
Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.
Palpable Mistakes in Stipulations: Correcting Factual Errors in Philippine Courts
Philippine courts may correct factual errors in stipulations when made through palpable mistake, as shown in Atlas Consolidated Mining v. CIR.
When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Illegal Dismissal and Early Retirement: Protecting Employees from Unjust Termination
The Supreme Court clarifies when a demotion becomes illegal dismissal and the rules on optional retirement under Philippine labor law.
Missed Deadlines Dismissed Justice Understanding Motions FOR Reconsideration IN Philippine Labor Cases
Philippine Supreme Court ruling on NLRC rules: supplemental motions for reconsideration filed beyond 10 days are barred.