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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Tax Credit Claims: Time Limits and Exceptions for Advance Payments
Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.
Advance Payments and Government Contracts: Fiscal Responsibility in Infrastructure Projects
Supreme Court ruling on advance payments in government infrastructure contracts and the limits under PD 1594 and PD 1445.
Estafa vs. Breach of Contract: When a Failed Deal Is Not a Crime
Philippine Supreme Court ruling clarifies when failure to deliver goods after advance payment is civil breach, not criminal estafa.
Breach of Trust Establishing Estafa in Misappropriated Funds
Supreme Court ruling on when misappropriating advance payments constitutes estafa under Article 315 of the Revised Penal Code.
When "May" Means Optional: Advance Payments in Property Sales
Supreme Court ruling on whether a buyer's advance payment obligation in a property sale is mandatory or discretionary, and its effect on contract rescission.