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.
Separation Pay in the Philippines: How to Compute It Correctly
Learn how separation pay is computed in the Philippines under the Labor Code, who qualifies, and what employees are entitled to receive.
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.
Just Cause vs. Authorized Cause: The Two Legal Ways to Terminate an Employee
Understand the difference between just cause and authorized cause for employee termination in the Philippines under the Labor Code.
Overtime Pay in the Philippines: Rates and How to Compute It
Overtime pay in the Philippines: learn the legal rates, how to compute overtime, and what the Labor Code says about extra work hours.
Night Shift Differential in the Philippines: Who Gets It and How Much
Learn how night shift differential pay is computed in the Philippines, who qualifies, and the exact percentage required by law.
Retirement Pay in the Philippines Under R.A. 7641: Who Qualifies and How It's Computed
Learn who qualifies for retirement pay in the Philippines under R.A. 7641, how the half-month salary is computed, and what the compulsory retirement age is.
8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works
Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.
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.
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.
COA’s Limited Role in Enforcing Final Court Judgments on Government Liabilities
The Supreme Court clarifies that COA cannot determine funding sources for final judgments, ensuring government obligations are honored without delay.
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.
Navigating Anti-Graft Law Good Faith Defense in Government Procurement
Explore the good faith defense in anti-graft cases through a recent Supreme Court acquittal in a government procurement dispute.
GCTA Eligibility After Conviction: Guinto v. DOJ Explained
The Supreme Court ruled that the 2019 IRR exceeded R.A. 10592 by excluding heinous crime convicts from GCTA. Here's what it means.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
Right to Speedy Disposition of Cases: Nullifying COA Decisions for Undue Delay
The Supreme Court nullified COA decisions after an 11-year delay, reaffirming the constitutional right to speedy disposition of cases.
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.
3G Frequency Allocation and the NTC's Regulatory Discretion: Lessons from Next Mobile v. NTC
The Supreme Court affirms the NTC's broad discretion in allocating 3G frequencies, clarifying the limits of judicial review over technical regulatory decisions.
Deficiency Claims After Mortgage Foreclosure: The Prieto v. BPI Ruling
Learn how the Supreme Court's Prieto v. BPI ruling protects borrowers from unproven deficiency claims after mortgage foreclosure in the Philippines.
Online Libel Penalties in the Philippines: Fine or Imprisonment After Soliman
The Supreme Court clarifies that online libel may be punished with fine only, not just imprisonment, and explains how to compute the penalty.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.
Speedy Disposition of Cases: Balancing Justice and Efficiency in Philippine Law
The Supreme Court affirms that inordinate delay by the Ombudsman violates the constitutional right to speedy disposition of cases, resulting in dismissal.
Interest on Just Compensation in Philippine Expropriation: The Tamparong Rule
The Supreme Court clarifies the legal interest rates on unpaid just compensation in expropriation cases, protecting landowners' property rights.
Expropriation and Just Compensation: Understanding Legal Interest in Philippine Law
The Supreme Court clarifies the legal interest rates landowners can claim when the government delays payment of just compensation in expropriation cases.
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.