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.
Unwritten Land Sales in the Philippines: When Possession and Improvements Matter
The Supreme Court clarifies when an unwritten sale of land can be enforced, focusing on possession, improvements, and partial performance under Philippine law.
Finality of Judgments: COA Cannot Reverse Absolved Parties' Liability
The Supreme Court rules that the COA cannot reverse a final decision absolving employee-recipients from refunding disallowed benefits, reinforcing finality principles.
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.
Good Faith Defense: When Public Officials Can Avoid Liability for Disallowed Fund Transfers
The Supreme Court clarifies when good faith shields public officials from personal liability in COA disallowances involving PDAF fund transfers.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
Proving Filiation for Inheritance: Delayed Birth Registration in Philippine Law
A Supreme Court ruling clarifies how delayed birth registrations and other evidence establish filiation for inheritance claims in the Philippines.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
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.
Unreliable Eyewitness Testimony: When Flawed Identification Leads to Acquittal
The Supreme Court acquits an accused when eyewitness identification is unreliable. Learn the totality of circumstances test and key safeguards.
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.
Moral Ascendancy in Rape Cases: Why Silence Can Prove the Crime
Philippine law recognizes moral ascendancy as a substitute for force in rape cases. Learn what this means for victims and legal strategy.
Independent Contractor vs. Employee: The Control Test in Philippine Labor Law
The Supreme Court clarifies when a "freelancer" is really a regular employee under Philippine labor law, using the control test.
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.
Qualified Rape and Moral Ascendancy: When Trust Becomes a Weapon
How moral ascendancy can substitute for force in rape cases, and why abusing a position of trust over a minor leads to qualified rape.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
Timely Filing of Just Compensation Claims Under Philippine Agrarian Law
Learn the 10-year prescriptive period for filing just compensation claims with the Special Agrarian Courts under Philippine agrarian reform law.
Property Dispute Jurisdiction: Assessed Value of the Contested Area, Not the Whole Lot
Philippine courts decide property dispute jurisdiction by the assessed value of the specific area in question, not the entire property. Learn the rule.
Bank Liable for Moral Damages Over Mortgage Redemption Insurance Non-Disclosure
When a bank offers mortgage redemption insurance, it must disclose coverage limits. Learn from Land Bank v. Miranda why non-disclosure can lead to damages.
Just Compensation in Agrarian Reform: When Courts Can Depart from DAR Formulas
Explains the Supreme Court ruling on just compensation in agrarian reform, when courts may deviate from DAR valuation formulas, and why evidence matters.
Oral Partition of Inheritance: Proving Verbal Agreements in Philippine Law
The Supreme Court clarifies when an oral partition of inherited property can override a written extrajudicial settlement, and what evidence is needed.
Derivative Works and Copyright Ownership in the Philippines: The Tupaz Case
The Tupaz case clarifies Philippine law on derivative works, copyright ownership, and the idea/expression dichotomy in collaborative designs.
Proving Intimidation in Contracts: The Ortigas Land Dispute and the Burden of Proof
Philippine law presumes contracts valid. Learn how the Supreme Court requires clear evidence to prove intimidation or undue influence.
Can Religious Corporations Own Land in the Philippines? The RVM Case Explained
Learn how the Supreme Court's RVM ruling clarifies constitutional limits on religious corporations acquiring public land in the Philippines.