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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Court of Tax Appeals Appeal Procedure in the Philippines: Step-by-Step Guide
How to appeal to the Court of Tax Appeals in the Philippines: who may appeal, the 30-day deadline, the petition for review, and CTA en banc review.
When the Comelec En Banc Deadlocks: Division Rulings Stand, Not Dismissed
Supreme Court clarifies that a Comelec en banc deadlock on a motion for reconsideration affirms the division's ruling, not dismisses the case.
When the COMELEC Cannot Decide: The Legal Effect of a Split Vote
Explaining the Supreme Court ruling on what happens when the COMELEC en banc fails to muster a majority vote in election cases.
Duty Free Philippines v. BIR: The Perils of Skipping the CTA En Banc on Appeal
A direct appeal to the Supreme Court from a CTA Division ruling is fatal. Learn the correct appellate route under R.A. 9282.
Upholding Electoral Tribunals Discretion Respecting THE Voters Intent IN Contested Ballots
A 3-3 Comelec en banc vote has no legal effect; the case must be reheard, the Supreme Court rules.
Majority Voting in Comelec En Banc Decisions: Why a 3-3 Tie Has No Legal Effect
A tied Comelec en banc vote cannot produce a valid ruling. The Supreme Court explains why a majority of all members is required.
Disqualification of Candidates: COMELEC’s Authority and Due Process Rights
The Supreme Court nullified COMELEC’s disqualification of a candidate, ruling the en banc acted without jurisdiction and violated due process.
The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims
Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.
COMELEC En Banc Acts Without Jurisdiction in Election Appeal: Eriguel v. COMELEC
Supreme Court nullifies COMELEC en banc ruling in mayoralty protest for lack of jurisdiction and failure to ensure ballot integrity.
Election Protests: The Crucial Role of Ballot Examination and the Limits of COMELEC En Banc Review
The Supreme Court clarifies when ballot revision is mandatory in election protests and why only final Division orders reach the COMELEC En Banc.
Party-List Disputes and Comelec Rehearing Rules: The Alagad Case
How the Supreme Court clarified Comelec rehearing rules when internal party-list disputes deadlock the Commission En Banc.
Motion for Reconsideration as a Prerequisite to Supreme Court Review in Election Cases
The Supreme Court rules that a COMELEC Division resolution must first be elevated to the Commission en banc before it can be questioned before the High Court.
Failure of Elections vs Election Protest: Jurisdiction and Pleading Requirements
Supreme Court clarifies when election annulment petitions fall under COMELEC En Banc jurisdiction and why fraud allegations need an election protest.
Majority of All Members: How Comelec En Banc Votes Are Counted Under the Constitution
The Supreme Court abandoned its earlier ruling in Cua and held that the Comelec en banc must decide by a majority vote of all its members, not just those who deliberated.
Status Quo Ante Orders and Election Disputes: The Estrella v. COMELEC Ruling
A mayor's battle for his seat shows why COMELEC commissioners cannot partially inhibit and still vote en banc. Learn the rule on quorum.
Judicial Overreach When Judges Overstep Bail Authority
Explore how the Supreme Court nullified a COMELEC en banc ruling for violating the constitutional rule on division jurisdiction in election cases.
Navigating COMELEC's Authority: Division vs. En Banc in Pre-Proclamation Disputes
Learn how the Supreme Court ruled on COMELEC's division vs. en banc authority in pre-proclamation cases, citing Milla v. Balmores-Laxa.
Resolving Conflicting Supreme Court Decisions: The Doctrine of Law of the Case
When two Supreme Court divisions issue conflicting final rulings, the en banc resolves the impasse. Learn the law of the case doctrine.
Stay of Execution, Conflicting Supreme Court Rulings, and Employee Rights in the Philippines
When two Supreme Court divisions issue conflicting final rulings, which prevails? The En Banc clarifies the law of the case doctrine and its impact on property and employee rights.
Certiorari Limits: SEC En Banc Can't Fix Attachment Errors in Partnership Disputes
The Supreme Court nullified SEC en banc orders discharging an attachment in a law partnership dispute, ruling certiorari only corrects jurisdictional errors.
When the Supreme Court Sits En Banc: Jurisdiction in Philippine Land Disputes
Learn when the Supreme Court sits en banc in land disputes, and how jurisdiction and land classification shape property rights in the Philippines.
Why Initial COMELEC Election Cases Must Be Decided by a Division, Not En Banc
Learn why the Supreme Court nullified a COMELEC en banc ruling in an SK election protest, citing the constitutional rule on divisions.
Comelec Jurisdiction in Election Protests: Ensuring Due Process in Philippine Election Appeals
The Supreme Court ruled that COMELEC en banc cannot decide election protests at first instance; only divisions have that authority.
Safeguarding Due Process: COMELEC's Jurisdiction in Philippine Election Cases
The Supreme Court nullified a COMELEC en banc resolution for violating due process and the constitutional rule that election cases be decided by division.