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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Feb 18, 2026 estate tax train law inheritance bir family home deduction

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.

Apr 2, 2024 gcta criminal law supreme court r.a. 10592 good conduct time allowance bureau of corrections

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.

Nov 12, 2023 tax evasion civil liability tax assessment court of tax appeals bir criminal law

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.

Apr 25, 2021 documentary stamp tax gross receipts tax special savings accounts banking taxation philippine veterans bank tax law

DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling

The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.

Jan 23, 2018 sales commissions wages labor law unauthorized deductions burden of proof supreme court

Sales Commissions Are Wages: Supreme Court Ruling on Unpaid Commissions and Unauthorized Deductions

Sales commissions are wages under Philippine law. Learn what the Supreme Court ruled on unpaid commissions and unauthorized car plan deductions.

Jan 16, 2018 administrative law due process bank secrecy bsp discovery ra 1405

Administrative Due Process and Bank Secrecy: The Sibayan v. Alda Ruling

The Supreme Court clarifies how administrative due process and bank secrecy limits discovery in BSP proceedings, as shown in Sibayan v. Alda.

Feb 28, 2017 real estate broker commission procuring cause civil law ticong v. malim

Procuring Cause: When Real Estate Brokers Earn Their Commission

Learn when a real estate broker earns a commission under Philippine law, explained through the Supreme Court's ruling in Ticong v. Malim.

Nov 30, 2016 labor law union dues agency fees labor code supreme court employee rights

Union Dues Increase: Supreme Court Requires Strict Compliance for Agency Fees

The Supreme Court ruled that increased union agency fees require strict compliance with Labor Code approval and documentation requirements.

Jul 13, 2006 tax law bir rulings non-retroactivity vat taxpayer rights

Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection

Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.

Mar 29, 2006 certiorari rule 65 motion for reconsideration civil procedure interlocutory order philippine litigation

Certiorari Without Motion for Reconsideration: Exceptions Under Rule 65

Learn when Philippine courts allow a direct petition for certiorari without a prior motion for reconsideration, based on the PAL-PESALA case.

Apr 23, 2003 tax law advertising expenses deductions nirc capital expenditure income tax

Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines

Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.

Oct 17, 1996 labor law check-off union dues collective bargaining agreement employer liability

Check-Off Provisions in Philippine Labor Law: Employer Liability for Uncollected Union Dues

When an employer fails to deduct union dues under a CBA check-off, is it liable for the uncollected amount? The Supreme Court clarifies.