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.
Graft and Malversation: When Private Funds Become Public Funds Under Philippine Law
The Supreme Court clarifies when private funds become public funds and defines liability for graft and malversation in Arcelo v. People.
Navigating Land Reversion: Who Can Legally Challenge Property Titles in the Philippines
Philippine Supreme Court clarifies who may file reversion cases to cancel titles over public lands, and why government agencies cannot act alone.
Proper Party in Reversion Cases: AFAB v. F.F. Cruz and State Ownership of Public Lands
When can a government agency sue to cancel titles over public lands? The Supreme Court clarifies reversion actions and real party in interest rules.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
UP Tax Exemption: Balancing Public Benefit and Local Revenue
Supreme Court rules UP exempt from real property tax on land leased to Ayala Land under RA 9500, balancing public benefit and local revenue.
PEZA Exempt From Local Property Taxes: Key SC Ruling Explained
The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.
Tax Exemption for Government Instrumentalities: Defining the Scope of Real Property Tax Liability
The Supreme Court clarifies when a government entity is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Protecting Your Property: Understanding Sheriffs Authority and Preventing Wrongful Levy in the Philippines
Learn how Philippine law protects property from wrongful levy, using the PFDA case to explain exemptions and legal remedies.
Land Ownership Disputes: Proving Your Claim in the Philippines
Learn how the Supreme Court distinguishes government instrumentalities from GOCCs in real property tax disputes, and what this means for proving ownership claims.
Local Government Officials and Legal Representation: Defining Government Instrumentalities
Supreme Court clarifies that government-owned or controlled corporations like NPC are "instrumentalities" under the Local Government Code, disqualifying sanggunian members from appearing as counsel ag
Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules
Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.
Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict
When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.
Taxing Government Entities: Local Government Power and Exemptions Under the LGC
The Supreme Court clarifies when local governments may tax government-owned corporations, balancing local autonomy with national exemptions.