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 122 of 22 articles for audits

COA’s Limited Role in Enforcing Final Court Judgments on Government Liabilities

The Supreme Court clarifies that COA cannot determine funding sources for final judgments, ensuring government obligations are honored without delay.

Qualified Theft vs. Simple Theft: When Does Grave Abuse of Confidence Apply?

The Supreme Court clarifies when employee theft becomes qualified theft, requiring proof of special trust beyond ordinary employer-employee relations.

When Courts Can Still Discipline a Judge After Retirement: Gross Neglect of Duty Explained

The Supreme Court clarifies when it retains jurisdiction over judges who retire, ruling on gross neglect of duty in case delays.

Judicial Corruption: When Can Evidence From a Government-Issued Laptop Be Used

Explore the Supreme Court ruling on using evidence from a government-issued laptop in administrative cases against judges.

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.

Simple vs Grave Misconduct: Good Faith and Service in Public Office

The Supreme Court clarifies when a public officer's procedural lapse is simple misconduct, not grave misconduct, in government service.

Governments Burden Proving Undue Injury in Anti-Graft Cases Involving Expropriation

The Supreme Court acquits public officials in an expropriation graft case, ruling the prosecution failed to prove the warehouse did not exist.

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.

DOSRI Violations in Philippine Banking: Lessons from Apolinario v. People

The Supreme Court's ruling in Apolinario v. People clarifies DOSRI rules, insider lending limits, and director liability in Philippine banking.

Understanding Due Process in Government Audits: Lessons from a Landmark Philippine Supreme Court Case

Learn how the Supreme Court's ruling on an administrative case clarifies due process, misconduct, and penalties for government employees.

What Happens to an Administrative Case When the Respondent Dies? (Philippines)

Philippine Supreme Court rules on whether death of a respondent ends a pending administrative case, citing due process and heirs' protection.

Double Jeopardy and Demurrer to Evidence: What People v. Baja Means for Philippine Criminal Cases

A granted demurrer to evidence is an acquittal. The Supreme Court explains why further prosecution is barred by double jeopardy.

COA Must Follow Its Own Rules to Ensure Due Process in Reopening Audits

Court ruling on COA's obligation to observe its own rules when reopening audits, ensuring due process for audited agencies.

Comelec Must Enable Voter Verified Paper Audit Trail: Mandamus Granted

Supreme Court compels Comelec to activate VVPAT feature, affirming voters' right to verify their ballots under election law.

Supreme Court on COLA Back Pay for Water District Employees: Good Faith Excuses Refund

The Supreme Court ruled that water district employees need not refund disallowed COLA back pay, citing good faith and the integration of allowances under the Salary Standardization Law.

Contempt and Corporate Audits: The Boundaries of Court Orders and Stockholder Rights

The Supreme Court clarifies when court-ordered corporate audits and contempt citations stand—and when they become moot.

Proof of Service in Philippine Courts: Why Proper Documentation Matters

Learn how the Supreme Court's ruling on court fund mismanagement underscores the importance of proper documentation and accountability in Philippine courts.

Abuse of Rights Under Article 19: When Business Decisions Are Protected

The Supreme Court clarifies when business decisions like audits and non-renewal of contracts are protected, not abuse of rights.

Upholding Impartiality: The Supreme Court on Fair Case Raffling and Judicial Integrity

The Supreme Court affirms COA's ban on auditors receiving local government allowances, preserving audit independence and integrity under RA 6758.

Loss of Trust and Confidence as a Valid Ground for Dismissal: The Vitarich Case

Philippine law requires more than an employer's mere assertion of lost trust to justify dismissal. Learn the rules from Vitarich v. NLRC.

The 90-Day Rule for Judges: What It Means for Speedy Justice in the Philippines

The 90-day rule requires Philippine judges to decide cases promptly. Learn how it works, what happens on delay, and the lessons from a landmark Supreme Court ruling.

Judicial Efficiency Consequences for Judges Delaying Case Resolutions

Learn how Philippine courts penalize judges for delayed case resolutions, with rules on fines, retirement benefits, and judicial accountability.