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.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules
A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.
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.
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.
Can Creditors Garnish Public Officials' Salaries? Supreme Court Says Yes
Public officials' salaries are not exempt from garnishment absent a specific law, the Supreme Court ruled, clarifying the limits of wage protection.
Attorney-Client Loans Under the CPRA: When Borrowing From a Client Is Allowed
The Supreme Court clarifies when lawyers may borrow from clients under the CPRA, balancing ethical duties with legitimate commercial dealings.
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.
Graft and Malversation: When Private Funds Become Public Funds Under Philippine Law
The Supreme Court clarifies when private funds become public funds and defines liability for graft and malversation in Arcelo v. People.
Lawyer Suspended for Abusive Language and Disrespect for Legal Processes
The Supreme Court suspended a lawyer for urging police to shoot her nephew and using intemperate language in pleadings—a reminder of ethical limits.
Reasonable Doubt in Illegal Gambling: Supreme Court Acquits Accused in Cara y Cruz Case
Supreme Court acquits two men of illegal gambling under PD 1602, ruling that vague police testimony cannot overcome the presumption of innocence.
Seafarer Disability Benefits: When a Late or Vague Medical Assessment Means Automatic Total Disability
A Supreme Court ruling clarifies when a company-designated physician's incomplete or late medical assessment entitles a seafarer to permanent total disability benefits.
BSP Bank Closure Powers: What the Supreme Court Ruling Means for Depositors
The Supreme Court upheld the BSP's power to close banks without prior hearing, protecting depositors while limiting legal challenges.
When Can COA Demand a Refund of Disallowed Government Employee Benefits?
Learn when the COA can demand refunds of disallowed government benefits and when employees may be excused from returning them.
Psychological Incapacity After Marriage: The Boado Ruling on Article 36 Nullity
The Supreme Court clarifies when psychological incapacity can void a marriage, even if it manifests years after the wedding ceremony.
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.
Newly Discovered Evidence in Philippine Courts: The Barraquio Case and Rule 37
Learn the strict requirements for newly discovered evidence under Rule 37 and what the Supreme Court's Barraquio ruling means for litigants.
Enforced Disappearance and the Writ of Amparo: What the Tayo Ruling Means
The Supreme Court reaffirms the Writ of Amparo as a remedy for enforced disappearance, holding police accountable for failing to investigate.
Using an Alias in the Philippines: When It Becomes a Crime and the Pequero Case
Using a name different from your registered birth name can be a crime. Learn the rules, penalties, and lessons from a recent Supreme Court ruling.
COMELEC vs HRET: When Can a Party-List Registration Be Cancelled?
The Supreme Court clarifies when COMELEC can cancel a party-list registration, even if it affects a sitting member of Congress.
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.
Franking Privilege Misuse: When Court Personnel Face Misconduct Charges
The Supreme Court clarifies when misuse of the franking privilege constitutes simple misconduct for court personnel, with key lessons on official resources.
Sheriff’s Abuse of Authority: Protecting Your Property Rights in the Philippines
Learn the limits of a sheriff’s authority under Rule 39 and how the Supreme Court protects property rights in Ignacio v. Balading.
Floating Status in Philippine Labor Law: When Suspension Becomes Illegal Dismissal
Learn when an employee's floating status becomes illegal dismissal under Philippine law, based on a 2024 Supreme Court ruling.
Contractor Licensing in the Philippines: PCAB vs. DTI Jurisdiction Explained
The Supreme Court clarifies that PCAB, not DTI, has jurisdiction over complaints against unlicensed contractors in the Philippines.