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.
Documentary Stamp Tax in the Philippines: What It Applies To and Rates
Learn what documentary stamp tax in the Philippines applies to, who pays it, and how the BIR collects this national internal revenue tax.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Res Ipsa Loquitur and Hearsay Evidence in Philippine Vehicular Accident Claims
Philippine Supreme Court clarifies when res ipsa loquitur can overcome hearsay objections to traffic accident reports in insurance subrogation claims.
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.
When Must Property Sellers Deliver the Title? The Fil-Estate v. Hermana Realty Rule
Full payment of the purchase price entitles a buyer to demand the deed of sale and owner's duplicate title, even if taxes remain unpaid.
Treachery in Philippine Criminal Law: When a Sudden Attack Is Not Murder
The Supreme Court clarifies that treachery cannot be presumed from suddenness alone, reducing a murder conviction to homicide in People v. Bulutano.
Unjust Enrichment vs. Immutability of Judgment: Balancing Equity and Finality in Power Supply Contracts
The Supreme Court reconciles the immutability of final judgments with unjust enrichment claims in a dispute over fuel supply between NAPOCOR and Delta P.
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.
Compromise Agreements Ensuring Mutuality AND Enforceability IN Debt Settlements
Philippine Supreme Court approves compromise agreement in debt settlement, highlighting mutual concessions and clear terms for enforceability.
Valid Dation in Payment: When a Debtor's Creditor Still Has Authority to Settle
Supreme Court explains when a dation in payment is valid even if the creditor assigned its receivables to another party.
Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record
A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.
Earnest Money in a Contract to Sell: When Buyers Lose Their Deposit
The Supreme Court explains when earnest money in a contract to sell may be forfeited and when lessees may suspend rent under Article 1658.
Self-Defense Claims and the Limits of Justification: The Panerio Case
The Supreme Court clarifies when self-defense fails and why multiple wounds negate it, reducing murder to homicide.
Agent's Duty to Prioritize Principal's Interests: Lessons from a Carnapped Vehicle Case
When a bank-agent failed to file an insurance claim for a carnapped vehicle and demanded full payment instead, the Supreme Court ruled it breached its fiduciary duty.
Identity Theft in the Legal Profession: Striking a Fraudulent Attorney From the Roll
A man used his brother's identity to pass the Bar. The Supreme Court struck the name from the Roll and barred him forever.
Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case
A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
Electronic Fund Transfers and Documentary Stamp Tax: Navigating Tax Laws in the Digital Age
The Supreme Court ruled that electronic fund transfer instructions are not bills of exchange subject to documentary stamp tax under Section 181.
Judicial Conduct on Trial: Balancing Online Presence and Ethical Duties
A Supreme Court ruling on a judge's Friendster photos and courtroom conduct clarifies ethical boundaries for magistrates online and offline.
Children's Surnames: Illegitimate Child's Right to Choose After Father's Recognition
Supreme Court rules an acknowledged illegitimate child may choose whether to use the father's surname; the father cannot compel it.
Venue in Civil Cases: Real Party in Interest's Residence Governs, Even for Plaintiffs Abroad
Philippine venue rules: when a plaintiff resides abroad, the case must be filed where the defendant resides—not where the attorney-in-fact lives.
Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts
The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.
Custody Consequences: Understanding Failure to Return a Minor Under Philippine Law
Learn what constitutes the crime of kidnapping and failure to return a minor under Philippine law, explained through a landmark Supreme Court case.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.