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.
Navigating Appeals in Estate Proceedings: The Necessity of a Record on Appeal
Philippine Supreme Court clarifies that appeals in special proceedings require both a notice of appeal and record on appeal within 30 days.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Supreme Court Upholds Mandatory SOCE Filing Deadline, Balances Rule of Law with Equity
The Supreme Court ruled COMELEC gravely abused discretion in extending the SOCE filing deadline, but applied the operative fact doctrine.
Filing Deadlines on Weekends and Holidays: The Rule on Extended Periods in Philippine Courts
When an extended filing deadline falls on a weekend or holiday, Philippine courts allow filing on the next working day—here's the rule.
Citizenship Disputes and Electoral Timelines: Gonzalez v. COMELEC on Disqualification Petitions
The Supreme Court clarifies the distinction between disqualification and cancellation of COC petitions, and the strict 25-day filing period under the election code.
Missed Filing Deadlines in Philippine Courts: Lessons from Barangay Dasmariñas vs. Creative Play Corner School
Learn how strict Philippine court filing deadlines are, and why a missed extension cost Barangay Dasmariñas its case before the Court of Appeals.
Ejectment Case Jurisdiction in the Philippines: MTC vs RTC After Bejar v. Caluag
Filing an ejectment case in the wrong court risks dismissal. Learn how Bejar v. Caluag clarifies MTC vs RTC jurisdiction.
Attorney Negligence in the Philippines: Upholding Client Trust and Diligence
A lawyer's failure to file a memorandum and return a client's money order leads to reprimand, reaffirming duties of diligence and fidelity.
Habitual Neglect of Duty Is Just Cause for Termination Despite Mitigating Factors
Philippine Supreme Court ruling on when habitual neglect of duty justifies dismissal, and when mitigating factors cannot save an employee.
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.
Deadline Missed: Understanding Election Protest Filing Periods in the Philippines
The Supreme Court clarifies when the 10-day period to file an election protest is suspended, and when it is not.
Failure of Election vs. Election Protest: Key Differences Explained
Learn the legal distinction between a failure of election and an election protest, based on the Supreme Court ruling in Borja vs. COMELEC.