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.
Quo Warranto in the Philippines: Challenging an Official's Right to Hold Office
Learn how quo warranto actions challenge an elected official's qualifications in the Philippines, including deadlines, venues, and key Supreme Court rulings.
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.
Party List Nominee Substitution Rules: Safeguarding Electoral Integrity
The Supreme Court clarifies post-election party-list nominee substitution rules, emphasizing mandatory deadlines and the electorate's right to choose.
When Can You Amend a Labor Complaint? NLRC Rules Explained
Learn the strict NLRC rule on amending labor complaints before the position paper, based on a 2024 Supreme Court ruling.
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.
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.
Unlawful Detainer: Tenant Rights and Obligations in the Philippines
A tenant cannot deny the landlord's title, and procedural rules in ejectment cases must be strictly followed.
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.
Final and Executory Judgments: The Doctrine of Immutability in Philippine Courts
Once a judgment becomes final and executory, courts cannot revisit it. Learn the doctrine of immutability, its exceptions, and key lessons from a recent Supreme Court ruling.
Default Orders and Affidavit of Merit: Lessons from Far East Fuel v. Airtropolis
A default order can be lifted only with an affidavit of merit and proof of excusable negligence. Learn the rules from a recent Supreme Court ruling.
OFW Illegal Dismissal: Philippine Labor Laws Protect Workers Abroad
Philippine labor laws protect OFWs from illegal dismissal, even abroad. Learn the rules on retrenchment, due process, and remedies.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
Compromise Agreements and Third Party Rights: Protecting Property Interests in Philippine Law
Philippine Supreme Court ruling on compromise agreements, third party rights, property interests, and execution of judgments explained in plain language.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Property Ownership and Possession: Lessons from a Philippine Supreme Court Ruling
A Philippine Supreme Court ruling clarifies ownership, possession, and the role of tax declarations in property disputes.
HLURB Decisions in Homeowners’ Association Disputes: Appeal to the CA, Not the OP
A Supreme Court ruling clarifies that HLURB decisions on intra-association disputes must be appealed directly to the Court of Appeals, not the Office of the President.
Forcible Entry vs. Unlawful Detainer: A Philippine Property Owner’s Guide
Learn the difference between forcible entry and unlawful detainer in Philippine ejectment cases, and how the Supreme Court clarified the rules in a recent ruling.
Understanding the Timely Filing of Appeals: A Crucial Lesson From Philippine Land Disputes
The Supreme Court clarifies the 30-day appeal period in tax disputes, using a land dispute analogy to explain finality and jurisdiction.
Compromise Agreements and Rescission: Lessons from a Supreme Court Ruling
When can a compromise agreement be rescinded? The Supreme Court clarifies the rules on non-performance and rescission under Article 2041.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
Reassignment Orders and Insubordination: What Public Employees Must Know
Public employees must comply with reassignment orders even while appeals are pending. The Supreme Court clarifies the limits of insubordination.
Proving Tolerance in Unlawful Detainer: A Landmark Lesson from the Supreme Court
The Supreme Court clarifies the burden of proving tolerance in unlawful detainer cases. Learn the key evidence rules for ejectment disputes.
Certiorari Timelines in the Philippines: Lessons from Republic v. Heirs of Borja
The Supreme Court clarifies the 60-day rule for filing certiorari petitions and when extensions may be allowed.