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.
Newly Discovered Evidence in Philippine Courts: The Barraquio Case and Rule 37
Learn the strict requirements for newly discovered evidence under Rule 37 and what the Supreme Court's Barraquio ruling means for litigants.
Franking Privilege Misuse: When Court Personnel Face Misconduct Charges
The Supreme Court clarifies when misuse of the franking privilege constitutes simple misconduct for court personnel, with key lessons on official resources.
Functional Immunity for International Organizations in the Philippines: The Westfall v. Locsin Guide
Learn how the Supreme Court's Westfall v. Locsin ruling defines functional immunity for international organization personnel in the Philippines.
SEC Quasi-Legislative Power: When Courts Can Review Agency Regulations
The Supreme Court clarifies when courts may review SEC regulations and why injunctions against the agency were improper in the PSE voting rights case.
Enforcing a Philippine Judgment: Time Limits, Property Levies, and Revival
Learn the 5-year rule for executing judgments in the Philippines, how to revive a dormant judgment, and what property a sheriff can levy.
Cabug-os v. Espina: Balancing Employee Rights and Micro-Business Realities
The Supreme Court ruled that illegal dismissal awards against sari-sari stores must be equitable, considering the BMBE status and actual salaries of micro-enterprises.
Protecting Conjugal Property from a Spouse’s Personal Debts: Cordova v. Ty Explained
Can creditors seize conjugal property for one spouse’s personal debt? The Supreme Court’s ruling in Cordova v. Ty explains the limits.
Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions
The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.
Misrepresenting MCLE Compliance: Supreme Court Suspends Lawyer for Three Years
The Supreme Court suspended a lawyer for three years for falsely claiming MCLE exemptions in court pleadings, reinforcing ethical duties.
Late Evidence and the Judicial Affidavit Rule: Lara's Gift v. PNB General Insurers
The Supreme Court clarifies when trial courts may admit late evidence and supplemental judicial affidavits under the Judicial Affidavit Rule.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority
The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.
Mission Orders and Memorandum Receipts: When They Don't Replace a Firearms License
The Supreme Court clarifies that mission orders and memorandum receipts cannot substitute for a valid firearms license, even for confidential agents.
Family Home Exemption: When Creditors Can Seize Your Property in the Philippines
The family home exemption protects Filipino families from creditors—but not for debts incurred before the home was constituted. Learn the rules.
Hotel Waivers for Lost Guest Items Are Void: The McLoughlin Rule
Philippine law voids hotel waivers for lost guest belongings. Learn the McLoughlin case and what hotels must do.
Third-Party Claims in Philippine Execution Sales: Protecting Your Property
Learn how spouses and third parties can protect their property from wrongful execution sales in the Philippines, based on the Supreme Court's ruling in Naguit v. Court of Appeals.
Fishermen Are Not Field Personnel: Service Incentive Leave for Sea-Based Workers
Supreme Court ruling clarifies that supervised fishermen are not "field personnel" and are entitled to service incentive leave under Philippine law.
Docket Fees and Jurisdiction: Re-Filing a Case After Dismissal for Improper Venue
When a case is dismissed for improper venue, must new docket fees be paid upon re-filing? The Supreme Court clarifies the rule.