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.
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13th Month Pay Computation Philippines: Who Gets It and How It Works
Learn the 13th month pay computation in the Philippines, who is entitled to receive it, and how to calculate it correctly.
VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
When a Stabbing Is Homicide, Not Murder: Lessons from Gumawid v. People
The Supreme Court affirms a homicide conviction, explaining how courts weigh eyewitness testimony, denial, and penalty computation under the Revised Penal Code.
Finality of Judgment and Penalty Recomputation Under RA 10951: Insights from Aguinaldo v. People
A Supreme Court ruling explains when final judgments may be modified and how RA 10951 affects penalties for estafa.
Understanding Tax Implications of Initial Public Offerings: Separate vs Joint Computation
The Supreme Court clarifies how IPO taxes on primary and secondary offerings are computed under the National Internal Revenue Code.
When a Dismissed Employee Can Vote: Certification Election Rules Clarified
The Supreme Court clarifies when dismissed employees may vote in certification elections and how blank ballots affect majority computation.
Finality of Monetary Awards in Labor Cases: The Tan v. Dagpin Rule
Learn how the Supreme Court's Tan v. Dagpin ruling protects final labor judgments from recomputation after full payment.
GSIS Policy Invalidity: Publication Requirement for Rules Affecting Retirement Benefits
Supreme Court ruled GSIS issuances affecting retirement benefits must be published to be valid, affirming retiree's right to original appointment computation.
Securities Fraud and Filing Fees: What Empire Insurance Teaches About Investor Protection
Supreme Court clarifies filing fee computation for securities fraud actions and affirms preliminary injunction to protect investor-creditors' rights.
RA 10951 Penalty Adjustments Apply Even After Final Judgment: The Elbanbuena Case
The Supreme Court allows reopening final judgments to apply RA 10951's reduced penalties, remanding cases to trial courts for recomputation.
Finality of Judgment and Computation of Backwages in Illegal Dismissal Cases
When do backwages stop accruing in illegal dismissal cases? The Supreme Court clarifies the rule on finality of judgment.
Defining Construction Cost Interest Expenses and Reserved Units in Joint Development Agreements
Philippine Supreme Court clarifies what counts as actual construction cost in joint development agreements, excluding interest expenses from the computation.
Finality of Judgments: No Recomputation After Decision Becomes Executory
A final labor ruling cannot be recomputed or increased. Learn the finality rule and its exceptions from De Ocampo v. RPN-9.
Finality vs. Recomputation: Computing Monetary Awards in Illegal Dismissal Cases
A final illegal dismissal ruling does not bar recomputation of back wages and separation pay. Learn the rules and key dates.
Retirement Benefits for Seasonal Workers: Entitlement and Computation Under Philippine Law
The Supreme Court clarifies how seasonal workers' retirement pay is computed under Article 287 and RA 7641, including the six-month rule.
Sheriffs Must Follow Court Rules: Impartiality and Decorum in Serving Writs
A sheriff's failure to file timely returns and reliance on a party's computation led to suspension, underscoring judicial integrity.
When Commissions Count in Separation Pay: A Philippine Labor Law Guide
Philippine Supreme Court ruling on when sales commissions form part of salary for separation pay computation and when quitclaims are invalid.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Retirement Pay Computation Must Include SIL and 13th Month Pay Even for Commission-Based Employees
Supreme Court clarifies that commission-based bus conductors are entitled to retirement pay computed with service incentive leave and 13th month pay inclusions.
NON Diminution OF Benefits Established Company Practice Prevails IN 13th Month PAY Computation
Revisiting RES Judicata Clarifying Standby Equipment Cost Computation IN Construction Disputes
Timely Justice Determining THE Correct Appeal Method IN Land Valuation Cases
Learn how the Supreme Court resolved the proper appeal method and interest computation in land valuation cases under CARP.
Illegal Dismissal Damages: Computing Backwages Until Judgment Becomes Final
Philippine Supreme Court clarifies how backwages and separation pay are computed in illegal dismissal cases, including when the computation period ends and interest applies.
Re-Computation of Monetary Awards in Illegal Dismissal Cases: Ensuring Complete Relief
The Supreme Court clarifies that monetary awards in illegal dismissal cases may be recomputed up to finality of judgment, ensuring full relief.