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.
When Judges Delay: Supreme Court Fines Judge for Gross Neglect of Duty
A Philippine judge was fined PHP 185,003 for delaying decisions and violating rules on video conferencing hearings. Here's what this means for judicial accountability.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
Lawyer Disbarred for Investment Scam and Bounced Checks Under the CPRA
The Supreme Court disciplines a lawyer for running an unregistered investment scheme and issuing dishonored checks, applying the new CPRA penalty framework.
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.
Safeguarding Justice: The Judiciary Marshals Act and Its Implementing Rules
The Supreme Court approved the IRR of the Judiciary Marshals Act, creating an armed unit to protect judges and secure the courts.
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.
VAT Zero-Rating for Renewable Energy: Key Requirements and Implications
Supreme Court clarifies VAT zero-rating requirements for renewable energy developers, including DOE endorsement, in Maibarara Geothermal case.
Election Disqualification Petitions: Filing After Proclamation Clarified
The Supreme Court clarifies when a petition to disqualify a candidate may be filed, ruling that the deadline is the entire day of proclamation.
COMELEC vs HRET: When Can a Party-List Registration Be Cancelled?
The Supreme Court clarifies when COMELEC can cancel a party-list registration, even if it affects a sitting member of Congress.
Sheriff’s Abuse of Authority: Protecting Your Property Rights in the Philippines
Learn the limits of a sheriff’s authority under Rule 39 and how the Supreme Court protects property rights in Ignacio v. Balading.
Gross Misconduct and Insubordination in Philippine Government Service: A Guide for Employees
Learn how the Supreme Court defines gross misconduct and insubordination in government service, and the penalties that follow.
DOJ Authority Over Preliminary Investigations: What It Means for Criminal Procedure in the Philippines
The Supreme Court recognizes the DOJ's authority to issue its own rules on preliminary investigations and repeals inconsistent provisions of Rule 112.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
When Courts Can Still Discipline a Judge After Retirement: Gross Neglect of Duty Explained
The Supreme Court clarifies when it retains jurisdiction over judges who retire, ruling on gross neglect of duty in case delays.
When Can the Comelec Disqualify Bidders? Electoral Integrity vs Procurement Law
The Supreme Court rules on the limits of Comelec's power to disqualify bidders under procurement law.
Bill of Particulars in Philippine Criminal Procedure: What Enrile v. Sandiganbayan Teaches
The Supreme Court clarifies the role and limits of a bill of particulars in criminal cases, and the remedies available to an accused.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
Supreme Court Upholds Dismissal of Election Overspending Case Due to COMELEC Delay
SC nullifies COMELEC resolutions in election overspending case, ruling that the poll body's six-year delay violated the right to speedy disposition.
Dismissal for Dishonesty When Court Employees Cross the Line in the Philippines
Philippine Supreme Court clarifies dismissal for dishonesty against court employees and the importance of integrity in the judiciary.
Court Sheriff Misconduct Handling Funds and Abuse of Authority: A.M. No. P-23-111
Supreme Court holds sheriff liable for simple and gross misconduct for receiving and misappropriating litigant funds without judicial approval.
Attorney Disbarment for Notarial Misconduct and Ethical Breaches in the Philippines
The Supreme Court disbarred Atty. Elmer Dela Rosa for selling a client's property without consent and notarizing a document with deceased signatories.
One-Year Ban on Appointments for Losing Candidates: Understanding the Restrictions
The Supreme Court clarifies the one-year constitutional ban on appointing losing candidates to government posts, including contractual engagements.
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.