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.
Default Orders and Affidavit of Merit: Lessons from Far East Fuel v. Airtropolis
A default order can be lifted only with an affidavit of merit and proof of excusable negligence. Learn the rules from a recent Supreme Court ruling.
Corporate Officers Criminally Liable for Customs Fraud: Fernandez v. People
Corporate officers cannot hide behind a corporation to escape criminal liability for customs fraud, the Supreme Court ruled in Fernandez v. People.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
SALN Violations and Perjury: Prescriptive Periods Explained
Learn the prescriptive periods for SALN violations and perjury in the Philippines, based on the Supreme Court's ruling in the Germar case.
Unexplained Wealth and SALN Dishonesty: When Assets in Children's Names Count
Explains when hidden assets in children's names count as SALN dishonesty and why grave misconduct requires a direct link to official duties.
Customs Broker Accreditation Struck Down: Redundant Licensing Under the Customs Brokers Act
Supreme Court nullifies BOC accreditation requirement for customs brokers, affirming PRC's exclusive regulatory power under RA 9280.
Police Power vs Customs Authority: The Limits of Search and Seizure in the Philippines
When can police search cargo without customs authority? The Supreme Court clarifies the limits in Boac v. People.
When Contractors Overstate Work: COA's Audit Power and Quantum Meruit in Government Projects
The Supreme Court affirms COA's power to determine actual work accomplished and recover overpayments from government contractors under quantum meruit.