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.
Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules
A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.
Trafficking Conviction Upheld Despite Acquittal on Child Prostitution Charges
Supreme Court affirms trafficking conviction even where child prostitution charges fail for lack of proof of minority, clarifying key evidentiary rules.
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.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
Using an Alias in the Philippines: When It Becomes a Crime and the Pequero Case
Using a name different from your registered birth name can be a crime. Learn the rules, penalties, and lessons from a recent Supreme Court ruling.
Guardianship in the Philippines: When the Proposed Guardian Lives Abroad
The Supreme Court clarifies that a guardian residing abroad can be appointed if the child's best interests and genuine commitment are shown.
Proving Filiation for Inheritance: Delayed Birth Registration in Philippine Law
A Supreme Court ruling clarifies how delayed birth registrations and other evidence establish filiation for inheritance claims in the Philippines.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
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.
Inverse Condemnation and Provisional Compensation: What RA 10752 Means for Landowners
The Supreme Court clarifies that RA 10752 governs provisional compensation in inverse condemnation cases filed after its effectivity, even if the taking occurred earlier.
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.
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.
When a MOA Becomes a Binding Contract: Lessons from a Property Sale Dispute
A Supreme Court ruling clarifies when a Memorandum of Agreement becomes a binding contract of sale, and why parties cannot later disavow it.
Concubinage Beyond the Conjugal Home: What the Supreme Court Ruled
The Supreme Court clarifies that cohabitation in any place, not just the conjugal home, can constitute concubinage under Philippine law.
Nuisance Per Se and Local Police Power: The Biñan Hog Farm Ordinance Ruling
The Supreme Court upheld Biñan's ordinance phasing out large hog farms near homes, treating foul odors as a nuisance per se abatable through local police power.
Adultery and Disbarment: When a Lawyer's Private Conduct Ends the Legal Career
The Supreme Court disbarred a lawyer for an extramarital affair, affirming that gross immorality in private life warrants the ultimate professional sanction.
When Can a Mother Challenge Child Legitimacy in the Philippines? The Ordoña Ruling
A mother cannot collaterally attack her child's legitimacy under Philippine law. The Supreme Court's Ordoña ruling explains why.
DNA Evidence and Presumption of Legitimacy: Filiation Rights in the Philippines
The Supreme Court ruled DNA evidence can establish filiation despite the presumption of legitimacy, prioritizing the child's best interests.
Infanticide in the Philippines: Proving Guilt Through Circumstantial Evidence
Learn how Philippine courts convict in infanticide cases using circumstantial evidence, as shown in People v. Adalia.
Lascivious Conduct Under RA 7610: What the Supreme Court Ruling Means
The Supreme Court upheld a conviction for lascivious conduct under RA 7610, clarifying how minors are protected from sexual abuse.
Promissory Estoppel in Philippine Employment: When Employer Promises Bind
A Supreme Court ruling shows how employer assurances on retirement benefits can bind companies under promissory estoppel. Learn the key lessons.
Proving Legitimate Filiation: Key to Winning Philippine Inheritance Claims
Learn how the Supreme Court's ruling in Bernardo v. Fernando clarifies what evidence proves legitimate filiation for inheritance claims.