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.
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.
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.
Election Protest Costs: The Supreme Court Ruling on Retention Fees for Election Equipment
The Supreme Court explains why the Senate Electoral Tribunal cannot rule on contract validity in election protest cost disputes.
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.
Understanding Jurisdiction in Injunction Cases: A Guide for Property Owners and Legal Practitioners
Learn how the Supreme Court resolved a tax dispute between two LGUs, and what it means for property owners facing competing tax claims.
Reasonable Doubt in Qualified Theft: When Missing Proof Means Acquittal
A look at how the Supreme Court acquitted an accounting-in-charge of qualified theft when the prosecution failed to prove taking and intent.
Foreign Currency Deposits and Joint Accounts: Consent Requirements in Estate Proceedings
Philippine Supreme Court rules on consent requirements for withdrawing from joint foreign currency deposit accounts during estate settlement.
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.
Rehabilitation Denied When Financial Realities Override Corporate Rescue
The Supreme Court clarifies when corporate rehabilitation is not available—mere illiquidity qualifies, but irreversible insolvency with speculative plans does not.
Shared Negligence: Banks and Depositors Must Bear Losses Equally When Both Are at Fault
When a bank releases check proceeds before clearing and a depositor withdraws them hastily, both may share the loss equally under Philippine law.
Hotel Liability for Lost Vehicles: Necessary Deposits Under Philippine Law
When a hotel valet loses a guest's vehicle, who pays? Philippine law on necessary deposits and the Durban Apartments ruling explain.
HLURB Jurisdiction Over Condominium Disputes: Peralta v. De Leon Explained
Learn how the Supreme Court affirmed HLURB's exclusive jurisdiction over condominium buyer-developer disputes in Peralta v. De Leon.
Accountability Behind Bars: Holding Court Cashiers Liable for Fund Shortages
Court clerks and cashiers face administrative liability for delayed remittance of fiduciary funds, even after full restitution, as shown in this 2010 ruling.
Forfeiture of Retirement Benefits for Serious Misconduct: Due Process in Termination Cases
Supreme Court ruling on when employers may forfeit retirement benefits for serious misconduct and what due process requires in termination.
Dishonesty in Public Office: The Price of False Entries and Delayed Deposits
A cashier's false cashbook entry and delayed bank deposits amount to dishonesty, warranting dismissal from government service.
Certiorari Dismissal: The Strict Requirements for Filing Petitions in Philippine Courts
The Supreme Court affirms that certiorari petitions must attach certified true copies of assailed orders—mere xerox copies will lead to dismissal.
Theft vs. Estafa: When Misusing Entrusted Funds Becomes Theft in the Philippines
Philippine Supreme Court clarifies when misappropriating funds received for a specific purpose constitutes theft rather than estafa.
Abandonment in Election Protests: Legarda v. De Castro and the Effect of Subsequent Candidacy
PET dismisses Legarda's VP protest against De Castro on abandonment and evidentiary grounds, clarifying election protest rules.
Boundary Disputes in the Philippines: When Creeks Change Course, Ownership Stays Put
Philippine courts uphold original property boundaries even when creeks are diverted. Learn how Pang-oden v. Leonen protects land titles.
Judge's Erroneous Release of Supersedeas Bond and Rental Deposits in Ejectment Case
A judge who allowed a defendant to withdraw the supersedeas bond and rental deposits pending appeal in an ejectment case was held liable for gross ignorance of the law.
Sheriff’s Neglect of Duty: When Failure to Implement a Writ Means Dismissal
The Supreme Court held a sheriff liable for grave misconduct and gross dishonesty for failing to implement a writ of preliminary attachment and mishandling funds.
Decoding Marginal Deposits: How Contract Clarity Prevents Banking Disputes in the Philippines
Learn from Security Bank v. Transworld how ambiguous trust receipt terms on marginal deposits led to a decade-long dispute.
Escheat of Unclaimed Bank Deposits in the Philippines: Procedure and Due Process
Learn how Philippine escheat law works for unclaimed bank deposits, why publication is required, and why certiorari cannot replace a missed appeal.