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 1–9 of 9 articles for “cigarettes”

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Dec 13, 2017 criminal-law insanity-defense murder revised-penal-code supreme-court philippines

Insanity Plea Under Scrutiny: The Fine Line Between Confusion and Criminal Responsibility

The Supreme Court clarifies when confusion amounts to insanity exempting an accused from criminal liability, and when it does not.

Aug 16, 2017 estafa partnership criminal law revised penal code probable cause prescription

Partnership vs Estafa: When a Partner's Misappropriation Becomes a Crime

The Supreme Court clarifies when a partner's failure to account for funds crosses from civil liability to criminal estafa under Philippine law.

Apr 17, 2017 excise tax sin tax law cigarettes revenue regulations administrative law bir

Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules

The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.

Mar 5, 2017 trademark infringement intellectual property probable cause grave abuse of discretion false designation of origin criminal law

Trademark Infringement and Probable Cause: When the Secretary of Justice Abuses Discretion

The Supreme Court clarifies when courts may override the Secretary of Justice's dismissal of trademark infringement complaints for grave abuse of discretion.

Jul 3, 2009 criminal law juvenile justice ra 9344 age of criminal responsibility testimonial evidence qualified rape

Age of Criminal Responsibility: Testimonial Evidence and Protecting Juvenile Offenders

How testimonial evidence can prove a juvenile offender's age for exemption from criminal liability under RA 9344.

Aug 12, 2004 criminal law smuggling tariff and customs code presumption of guilt possession tax evasion

Smuggling and the Presumption of Guilt: Possession and Tax Obligations in Philippine Law

When does possession of untaxed goods create a presumption of smuggling under Philippine law? The Supreme Court explains in Rieta v. People.

Jan 21, 2004 criminal-law homicide murder treachery provocation revised-penal-code

Provocation and Homicide: When a Victim's Actions Reduce Criminal Liability

Explore how a victim's provocative act can reduce murder to homicide, as ruled in People v. Tigle.

Sep 27, 2002 criminal law mitigating circumstances voluntary surrender self-defense murder revised penal code

How Youth and Voluntary Surrender Affect Criminal Liability in the Philippines

A Supreme Court ruling clarifies when voluntary surrender is a mitigating circumstance and how self-defense claims are judged.

Aug 14, 1997 enrolled bill doctrine legislative procedure separation of powers ra 8240 sin tax law constitutional law

Enrolled Bill Doctrine: Why Courts Respect Congress’s Certification of Laws

Explaining the enrolled bill doctrine through Arroyo v. De Venecia, which affirmed that courts respect Congress’s certification of duly enacted laws.