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.
Annual Income Tax Return in the Philippines: Who Files and When
Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.
Withholding Tax on Compensation in the Philippines: How It Works
Learn how withholding tax on compensation in the Philippines works, who deducts it, and what employees should know about income tax.
Documentary Stamp Tax in the Philippines: What It Applies To and Rates
Learn what documentary stamp tax in the Philippines applies to, who pays it, and how the BIR collects this national internal revenue tax.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Business Permit Requirements Philippines: A Complete Guide for 2025
Learn the business permit requirements in the Philippines, including local business tax, barangay clearance, and renewal deadlines for new and existing businesses.
How to File a Small Claims Case in the Philippines
Step-by-step guide on how to file a small claims case in the Philippines for money owed, with practical tips for first-time litigants.
Collection of Sum of Money Philippines: Legal Options Explained
Learn the legal options for collection of sum of money in the Philippines, including demand letters, court actions, and enforcement under the Civil Code.
Data Privacy Act Compliance Checklist for Philippine Businesses
A practical Data Privacy Act compliance checklist for Philippine businesses covering NPC registration, privacy notices, security measures, and breach reporting.
Data Privacy Consent Philippines: When You Need It and When You Don't
Learn when consent is required under the Philippine Data Privacy Act, how to obtain valid consent, and when processing is lawful without it.
Data Subject Rights in the Philippines: Access, Correction, and Erasure
Know your data subject rights in the Philippines under the Data Privacy Act: access, correction, erasure, and how to exercise them.
Employee Data Privacy Philippines: Employer's Guide to the Data Privacy Act
Learn how the Data Privacy Act of 2012 protects employee data in the Philippines and what employers must do to comply.
AI Governance in the Philippines: What the Law Requires Today
AI governance in the Philippines today relies on the Data Privacy Act of 2012 and the Internet Transactions Act of 2023. Learn the key compliance rules.
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.
When a Lawyer’s Personal Debt Isn’t Professional Misconduct: Palaganas v. Panganiban
The Supreme Court clarifies that administrative cases against lawyers are for professional misconduct, not debt collection, in Palaganas v. Panganiban.
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.
Bill Deposits and Consumer Rights: What the Supreme Court Said in Colmenares v. ERC
The Supreme Court upheld bill deposits as valid but dismissed the challenge on procedural grounds. Here's what consumers should know.
When Eyewitness Identification Is Not Enough to Convict: A Philippine Supreme Court Analysis
The Supreme Court acquits a homicide convict, ruling that a suggestive out-of-court identification through a cartographic sketch is unreliable evidence.
Conjugal Property Presumptions: Protecting Separate Assets from a Spouse's Debts
Learn how the Supreme Court protects separate property from a spouse's debts and what evidence overcomes the conjugal presumption.
Foreclosure Prescription: When Does a Bank's Right to Foreclose Expire?
Philippine Supreme Court clarifies that extrajudicial foreclosure filings do not stop the 10-year prescription period for mortgage actions under Article 1142.
Insanity Defense in the Philippines: Burden of Proof and Criminal Liability
The insanity defense in Philippine criminal law requires clear proof of mental illness at the time of the crime. This case explains the rules.
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.
Alias Writs of Execution: When Can a Second Debt Collection Attempt Be Stopped?
Learn the rules on alias writs of execution in the Philippines, the limited grounds to oppose them, and key lessons from a recent Supreme Court ruling.
Attorney’s Lien vs. Client’s Rights: When Can a Lawyer Withhold a Passport in the Philippines?
The Supreme Court clarifies the limits of an attorney’s retaining lien, ruling that lawyers cannot withhold a client’s passport or other essential documents.
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.