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.

Showing 124 of 389 articles for assessment

When an Interim Medical Assessment Is Not Enough: Seafarer Wins Full Disability Benefits

A company doctor's interim disability rating cannot cut off a seafarer's treatment or benefits. The Supreme Court explains why.

Corporate Representation on Condominium Boards: Defining Member Rights

Supreme Court clarifies that authorized representatives of corporate condominium unit owners may sit on the board of directors, defining member rights.

Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar

Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.

Reasonable Doubt in Illegal Gambling: Supreme Court Acquits Accused in Cara y Cruz Case

Supreme Court acquits two men of illegal gambling under PD 1602, ruling that vague police testimony cannot overcome the presumption of innocence.

Seafarer Disability Benefits: When a Late or Vague Medical Assessment Means Automatic Total Disability

A Supreme Court ruling clarifies when a company-designated physician's incomplete or late medical assessment entitles a seafarer to permanent total disability benefits.

Psychological Incapacity Under Article 36: Abandonment, Infidelity, and the Cabutaje Ruling

The Supreme Court clarifies proof requirements for psychological incapacity in the Cabutaje case, addressing abandonment, infidelity, and expert testimony.

Safeguarding Justice: The Judiciary Marshals Act and Its Implementing Rules

The Supreme Court approved the IRR of the Judiciary Marshals Act, creating an armed unit to protect judges and secure the courts.

Franking Privilege Misuse: When Court Personnel Face Misconduct Charges

The Supreme Court clarifies when misuse of the franking privilege constitutes simple misconduct for court personnel, with key lessons on official resources.

Competency of Witnesses With Intellectual Disabilities: Safeguarding Justice in the Philippines

The Supreme Court affirms that intellectual disability alone does not disqualify a witness, provided they can perceive and communicate their perceptions.

Gym Liability in the Philippines: Negligence, Member Disclosure, and the Slimmers World Case

Who pays when a gym member suffers a medical emergency? The Supreme Court's Slimmers World ruling clarifies negligence, causation, and member responsibility.

GCTA Eligibility After Conviction: Guinto v. DOJ Explained

The Supreme Court ruled that the 2019 IRR exceeded R.A. 10592 by excluding heinous crime convicts from GCTA. Here's what it means.

Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions

Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.

Defying Court Orders Consequences OF Disobedience IN THE Philippine Justice System

The Supreme Court clarifies that repealing a penal law does not erase criminal liability when the offense is reenacted, affirming a child pornography conviction.

Proving Adultery in the Philippines: The Valencia Case and the Burden of Proof

Understand the high standard of proof for adultery in the Philippines through the Valencia case, including evidence rules and practical implications.

Secret Detention Cells and Detainee Rights Under Philippine Law

The Supreme Court affirms the Ombudsman's dismissal of criminal charges over an alleged secret detention cell, while reminding authorities of detainee rights standards.

Qualified Rape vs. Statutory Rape: Supreme Court Clarifies Child Sexual Abuse Law

The Supreme Court clarifies the proper legal designation for child sexual abuse cases, distinguishing qualified rape from statutory rape under Philippine law.

3G Frequency Allocation and the NTC's Regulatory Discretion: Lessons from Next Mobile v. NTC

The Supreme Court affirms the NTC's broad discretion in allocating 3G frequencies, clarifying the limits of judicial review over technical regulatory decisions.

When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases

Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.

Qualified Rape and Moral Ascendancy: When Trust Becomes a Weapon

How moral ascendancy can substitute for force in rape cases, and why abusing a position of trust over a minor leads to qualified rape.

Withholding Tax on Compensation: Effective Rates and Penalties Explained

Learn how the Supreme Court ruled on using effective tax rates for withholding tax on compensation and the proper imposition of penalties.

Seafarer Disability Claims: Medical Abandonment and Its Consequences in the Philippines

When a seafarer fails to complete required medical treatment and re-evaluation, the right to disability benefits may be forfeited. The Supreme Court explains.

Employer and Vehicle Owner Liability: Solidary vs. Vicarious Under Philippine Law

When a driver causes an accident, liability depends on presence. Learn the difference between solidary and vicarious liability.

Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void

The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.

Motion to Withdraw Information: When Courts Must Assess Evidence Before Dismissal

Courts must independently assess evidence before granting a motion to withdraw information. Learn the rules from a recent Sandiganbayan case.