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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Legislative Reapportionment: When New Districts Take Effect and Voters' Rights Prevail
The Supreme Court nullified COMELEC's suspension of South Cotabato's 1st District elections, clarifying when legislative reapportionment takes effect.
Reapportionment and Term Limits: Can Renaming a District Reset the Clock?
When a legislative district is reapportioned and renamed, does the three-term limit clock reset? The Supreme Court answers in Naval v. COMELEC.
VAT Refund Apportionment When Exempt Sales Affect Tax Credit Claims
Philippine Supreme Court clarifies when VAT refunds on capital goods must be apportioned if a taxpayer also has exempt sales.
Legislative Apportionment vs Local Autonomy: When a Plebiscite Is Not Required
Supreme Court clarifies that legislative reapportionment of a city into two districts does not require a plebiscite, distinguishing it from dividing a local government unit.
When Supreme Court Rulings Clarify Procedural Rules: The Bagabuyo Case on Legislative Reapportionment
The Supreme Court in Bagabuyo v. COMELEC clarifies that legislative reapportionment does not require a plebiscite, unlike the division of local government units.
Philippine Election Districting: Ensuring Fair Representation in Local Governance
How the Supreme Court upheld COMELEC's power to divide provinces into Sangguniang Panlalawigan districts, and what "equitable apportionment" really means.