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.
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.
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.
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.
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.
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.
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.
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.
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.
Rape and Mental Capacity: Philippine Supreme Court Ruling on Criminal Liability
Philippine Supreme Court clarifies rape liability involving mental retardation, distinguishing statutory rape from rape of a person deprived of reason.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
Government Contracts: When Is a Deal Manifestly Disadvantageous?
The Supreme Court clarifies when a government contract is "manifestly and grossly disadvantageous" under Section 3(g) of the Anti-Graft Law.
Just Compensation in Agrarian Reform: Valuing Land at the Time of Taking
Philippine Supreme Court clarifies how to value agrarian reform land, emphasizing the time of taking and correct valuation formula.
Just Compensation in Agrarian Reform: When Courts Can Depart from DAR Formulas
Explains the Supreme Court ruling on just compensation in agrarian reform, when courts may deviate from DAR valuation formulas, and why evidence matters.
Inter-Company Loans and VAT: When Interest Income Is Not Taxable
Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
Due Process in Tax Assessments: Strict Adherence to Notice Requirements
The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Overcoming the Presumption in Seafarer Disability Claims and Employer Responsibilities in the Philippines
Philippine Supreme Court clarifies the disputable presumption of work-relatedness in seafarer disability claims, and the mandatory third-doctor referral rule.