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.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Tax Delinquency Sales: Why Notice to the Registered Owner Matters
The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.
Sep 29, 2000amnestypolitical offensescriminal liabilityrevised penal codesupreme courtpeople v patriarca
Amnesty in the Philippines: Erasing Criminal Liability for Political Offenses — Lessons from People v. Patriar
How Philippine amnesty works, what it erases, and why the Supreme Court acquitted an NPA member in People v. Patriarca.