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.
Proving Unilateral Termination in Distribution Agreements: San Miguel Foods v. Fabie
The Supreme Court clarifies what evidence is needed to prove unilateral termination of a distribution agreement and recover damages.
GSIS Housing Loans and Insurance: Protecting Heirs' Rights After a Borrower's Death
A Supreme Court ruling on GSIS housing loans clarifies when Sales Redemption Insurance applies and how heirs can save a deceased borrower's property from cancellation.
Senior Citizen Discounts: When Golf Clubs Must Comply
The Supreme Court clarifies when private golf and country clubs must grant the 20% senior citizen discount under RA 9994.
Attorney Disciplinary Actions: When Private Misconduct Leads to Disbarment
The Supreme Court disbarred a lawyer for gross immorality, dishonesty, and deceitful conduct, clarifying the boundaries of professional conduct.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
When a Car Purchase Goes Wrong: Establishing Liability in Sales Transactions
Philippine Supreme Court ruling on when a person who receives payment and issues a receipt in a car sale can be held liable as a seller.
Senior Citizen and PWD Discounts: Police Power, Not Eminent Domain
The Supreme Court upheld the 20% senior citizen and PWD medicine discounts as a valid exercise of police power, not eminent domain requiring just compensation.
Senior Citizen and PWD Discounts: Police Power, Not Unconstitutional Taking
The Supreme Court upholds the 20% discount for senior citizens and PWDs as a valid exercise of police power, not an unconstitutional taking of property.
Correspondent Banks' Right to Reimbursement in Dishonored Letters of Credit
Philippine Supreme Court ruling on correspondent banks' right to reimbursement when letters of credit are dishonored, explained in plain language.
Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
Over Recovery Refunds Ensuring Fair Electricity Rates FOR Consumers
Explains NEECO I v. ERC on electric cooperative over-recovery refunds, system loss caps, and consumer rate protection.
Res Judicata in Corporate Rehabilitation: Final Judgments Bar Relitigation
Explore how the Supreme Court applied res judicata to bar relitigation of an approved corporate rehabilitation plan, ensuring finality.
Senior Citizen Discounts: Police Power vs. Eminent Domain in Business Regulations
The Supreme Court clarifies that the 20% senior citizen discount is a valid exercise of police power, not eminent domain, in Manila Memorial Park v. DSWD.
When Power Discounts Must Reach Consumers: The PPA Refund Case
Explaining the Supreme Court ruling that electric cooperatives must pass on power discounts and refund over-recoveries to consumers.
Judicial Ethics: Sheriff Dismissed for Accepting Payoffs in Landmark Philippine Ruling
Supreme Court dismisses deputy sheriff for accepting kickbacks from a newspaper publisher in exchange for judicial notice assignments, reaffirming strict ethics for court personnel.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines
The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.
Extinguishment of Debt by Overpayment and Nullification of Extrajudicial Foreclosure
When overpayment extinguishes a mortgage debt, a foreclosure based on alleged default has no legal basis and may be voided.
Senior Citizen Discount Tax Credit: Carry-Over Allowed Even Without Tax Due
Supreme Court rules 20% senior citizen discount is a tax credit, not deduction, and can be carried over when no tax is due.
Defining Jurisdiction: Courts vs Energy Regulatory Board in Overcharging Disputes
Supreme Court clarifies that regular courts, not the ERB, hear disputes over electric overcharging and recovery of sums.